<SEC-DOCUMENT>0000891092-19-008252.txt : 20190805
<SEC-HEADER>0000891092-19-008252.hdr.sgml : 20190805
<ACCEPTANCE-DATETIME>20190805170103
ACCESSION NUMBER:		0000891092-19-008252
CONFORMED SUBMISSION TYPE:	20-F
PUBLIC DOCUMENT COUNT:		124
CONFORMED PERIOD OF REPORT:	20181231
FILED AS OF DATE:		20190805
DATE AS OF CHANGE:		20190805

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GROUP SIMEC SA DE CV
		CENTRAL INDEX KEY:			0000887153
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11176
		FILM NUMBER:		19999408

	BUSINESS ADDRESS:	
		STREET 1:		CALZADA LAZARO CARDENAS 601
		CITY:			44910 GUADALAJARA JA
		STATE:			O5
		ZIP:			10022

	MAIL ADDRESS:	
		STREET 1:		CALZADA LAZARO CARDENAS
		CITY:			GUADALAJARA JALISCO
		STATE:			O5
		ZIP:			999999999
</SEC-HEADER>
<DOCUMENT>
<TYPE>20-F
<SEQUENCE>1
<FILENAME>e4825_20f.htm
<DESCRIPTION>FORM 20F
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>


<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-top: black 1.5pt solid"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>___________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 4pt; text-align: center"><B>FORM 20-F</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>___________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 29px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt"><B>&#9744;</B></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>OR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: MS Mincho; font-size: 10pt"><B>&#9746;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>For the fiscal year ended December 31, 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>OR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: MS Mincho; font-size: 10pt"><B>&#9744;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>OR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: MS Mincho; font-size: 10pt"><B>&#9744;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Commission File Number 1-11176</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>_________________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>GRUPO SIMEC, S.A.B. de C.V.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>_________________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>GROUP SIMEC</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Translation of registrant&#8217;s name into
English)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED MEXICAN STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Jurisdiction of incorporation or organization)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>_________________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Calzada L&aacute;zaro C&aacute;rdenas 601<BR>
Colonia La Nogalera, Guadalajara,<BR>
Jalisco, M&eacute;xico 44440</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><BR>
Mario Moreno Cortez, telephone number 011-52-33 3770-6700, e-mail mmoreno@gruposimec.com.mx </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name, telephone, e-mail and/or facsimile number
and address of company contact person)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>_________________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Securities registered or to be registered
pursuant to Section 12(b) of the Act:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; width: 34%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Title of
        Each Class</B></P></TD>
    <TD STYLE="vertical-align: top; width: 33%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Trading Symbol(s)</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 33%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Name of Each
        Exchange on Which Registered</B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">American Depositary Shares (each representing
        one Series B share)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Series B Common Stock</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">SIMEC B</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">NYSE Amex LLC</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">NYSE Amex LLC*</P></TD></TR>
</TABLE>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4px; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">Not for trading, but only in connection with the registration of American depositary shares.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Securities registered or to be registered
pursuant to Section 12(g) of the Act: None</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Securities for which there is a reporting
obligation pursuant to Section 15(d) of the Act: None</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Indicate the number of outstanding shares of
each of the issuer&#8217;s classes of capital or common stock as of the close of the period covered by the annual report.:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Series B Common Stock &#8212; 466,643,007
shares as of December 31, 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">_________________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark if the registrant is a well-known seasoned
issuer, as defined in Rule 405 of the Securities Act. Yes&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT> No&nbsp;<FONT STYLE="font-family: MS Mincho">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If this report is an annual or transition report, indicate by check
mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.
Yes&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT> No&nbsp;<FONT STYLE="font-family: MS Mincho">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for
such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days. Yes&nbsp;<FONT STYLE="font-family: MS Mincho">&#9746;</FONT>&nbsp; No&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant has submitted electronically
and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule
405 of Regulation S-T (&sect;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit and post such files). Yes&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT> No&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT>
(note: not required of registrant)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of &#8220;large
accelerated filer,&#8221; &#8220;accelerated filer,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange
Act.:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 28%; font: 12pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 33%; font: 12pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="width: 39%; font: 12pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Large accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD>
    <TD>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-accelerated
        filer&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Emerging
        growth company&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P></TD></TR>
</TABLE>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><FONT STYLE="font-size: 10pt">If an emerging growth company
that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to
use the extended transition period for complying with any new or revised financial accounting standards</FONT><FONT STYLE="font-size: 6.5pt"><SUP>&#8224;</SUP></FONT>
<FONT STYLE="font-size: 10pt">provided pursuant to Section&nbsp;13(a) of the Exchange Act.&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><FONT STYLE="font-size: 6.5pt"><SUP>&#8224;</SUP></FONT><FONT STYLE="font-size: 10pt">The
term &#8220;new or revised financial accounting standard&#8221; refers to any update issued by the Financial Accounting Standards
Board to its Accounting Standards Codification after April&nbsp;5, 2012. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If &ldquo;Other&rdquo; has been checked in response to
the previous question, indicate by check mark which basis of accounting the registrant has used to prepare the financial
statements included in this filing:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: MS Mincho"></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">U.S. GAAP </FONT><FONT STYLE="font-family: MS Mincho">&#9744;</FONT></TD>
    <TD STYLE="width: 58%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">International Financial Reporting Standards as issued</FONT><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif">by the International Accounting Standards Board </FONT><FONT STYLE="font-family: MS Mincho">&#9746;</FONT></TD>
    <TD STYLE="width: 17%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">Other </FONT><FONT STYLE="font-family: MS Mincho">&#9744;</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark which financial statement item the registrant
has elected to follow. Item 17&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT> Item 18&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If this is an annual report, indicate by check mark whether the
registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT>
No&nbsp;<FONT STYLE="font-family: MS Mincho">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Table
of Contents</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: right"><B>Page</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 90%"><A HREF="#a001_v1"><FONT STYLE="font-size: 10pt"><B>PART I</B></FONT></A></TD>
    <TD STYLE="width: 10%; text-align: right"><A HREF="#a001_v1"><FONT STYLE="font-size: 10pt"><B>1</B></FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a002_v1"><FONT STYLE="font-size: 10pt">Item 1.&nbsp;&nbsp;&nbsp;Identity of Directors, Senior Management and Advisers</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a002_v1"><FONT STYLE="font-size: 10pt">1</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a003_v1"><FONT STYLE="font-size: 10pt">Item 2.&nbsp;&nbsp;&nbsp;Offer Statistics and Expected Timetable</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a003_v1"><FONT STYLE="font-size: 10pt">1</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a004_v1"><FONT STYLE="font-size: 10pt">Item 3.&nbsp;&nbsp;&nbsp;Key Information</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a004_v1"><FONT STYLE="font-size: 10pt">1</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a005_v1"><FONT STYLE="font-size: 10pt">Item 4.&nbsp;&nbsp;&nbsp;Information on the Company</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a005_v1"><FONT STYLE="font-size: 10pt">25</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a006_v1"><FONT STYLE="font-size: 10pt">Item 4A.&nbsp;&nbsp;&nbsp;Unresolved Staff Comments</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a006_v1"><FONT STYLE="font-size: 10pt">52</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a007_v1"><FONT STYLE="font-size: 10pt">Item 5.&nbsp;&nbsp;&nbsp;Operating and Financial Review and Prospects</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a007_v1"><FONT STYLE="font-size: 10pt">52</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a008_v1"><FONT STYLE="font-size: 10pt">Item 6.&nbsp;&nbsp;&nbsp;Directors, Senior Management and Employees</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a008_v1"><FONT STYLE="font-size: 10pt">78</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a009_v1"><FONT STYLE="font-size: 10pt">Item 7.&nbsp;&nbsp;&nbsp;Major Shareholders and Related Party Transactions</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a009_v1"><FONT STYLE="font-size: 10pt">85</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a010_v1"><FONT STYLE="font-size: 10pt">Item 8.&nbsp;&nbsp;&nbsp;Financial Information</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a010_v1"><FONT STYLE="font-size: 10pt">86</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a011_v1"><FONT STYLE="font-size: 10pt">Item 9.&nbsp;&nbsp;&nbsp;The Offer and Listing</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a011_v1"><FONT STYLE="font-size: 10pt">89</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a012_v1"><FONT STYLE="font-size: 10pt">Item 10.&nbsp;&nbsp;&nbsp;Additional Information</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a012_v1"><FONT STYLE="font-size: 10pt">90</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a013_v1"><FONT STYLE="font-size: 10pt">Item 11.&nbsp;&nbsp;&nbsp;Quantitative and Qualitative Disclosures About Market Risk</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a013_v1"><FONT STYLE="font-size: 10pt">102</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a014_v1"><FONT STYLE="font-size: 10pt">Item 12.&nbsp;&nbsp;&nbsp;Description of Securities Other than Equity Securities</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a014_v1"><FONT STYLE="font-size: 10pt">103</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a015_v1"><FONT STYLE="font-size: 10pt"><B>PART II</B></FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a015_v1"><FONT STYLE="font-size: 10pt"><B>104</B></FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a016_v1"><FONT STYLE="font-size: 10pt">Item 13.&nbsp;&nbsp;&nbsp;Defaults, Dividends Arrearages and Delinquencies</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a016_v1"><FONT STYLE="font-size: 10pt">104</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a017_v1"><FONT STYLE="font-size: 10pt">Item 14.&nbsp;&nbsp;&nbsp;Material Modifications to the Rights of Security Holders and Use of Proceeds</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a017_v1"><FONT STYLE="font-size: 10pt">104</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a018_v1"><FONT STYLE="font-size: 10pt">Item 15.&nbsp;&nbsp;&nbsp;Controls and Procedures</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a018_v1"><FONT STYLE="font-size: 10pt">105</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a019_v1"><FONT STYLE="font-size: 10pt">Item 16.&nbsp;&nbsp;&nbsp;Reserved</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a019_v1"><FONT STYLE="font-size: 10pt">117</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a020_v1"><FONT STYLE="font-size: 10pt">Item 16A.&nbsp;&nbsp;&nbsp;Audit Committee Financial Expert</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a020_v1"><FONT STYLE="font-size: 10pt">117</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a021_v1"><FONT STYLE="font-size: 10pt">Item 16B.&nbsp;&nbsp;&nbsp;Code of Ethics</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a021_v1"><FONT STYLE="font-size: 10pt">117</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a022_v1"><FONT STYLE="font-size: 10pt">Item 16C.&nbsp;&nbsp;&nbsp;Principal Accountant Fees and Services</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a022_v1"><FONT STYLE="font-size: 10pt">117</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a023_v1"><FONT STYLE="font-size: 10pt">Item 16D.&nbsp;&nbsp;&nbsp;Exemptions from the Listing Standards for Audit Committees</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a023_v1"><FONT STYLE="font-size: 10pt">118</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a024_v1"><FONT STYLE="font-size: 10pt">Item 16E.&nbsp;&nbsp;&nbsp;Purchases of Equity Securities by the Issuer and Affiliated Purchasers</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a024_v1"><FONT STYLE="font-size: 10pt">118</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a025_v1"><FONT STYLE="font-size: 10pt">Item 16F.&nbsp;&nbsp;&nbsp;Change in Registrant&#8217;s Certifying Accountant</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a025_v1"><FONT STYLE="font-size: 10pt">118</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a026_v1"><FONT STYLE="font-size: 10pt">Item 16G.&nbsp;&nbsp;&nbsp;Corporate Governance</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a026_v1"><FONT STYLE="font-size: 10pt">118</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a027_v1"><FONT STYLE="font-size: 10pt"><B>PART III</B></FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a027_v1"><FONT STYLE="font-size: 10pt"><B>120</B></FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a028_v1"><FONT STYLE="font-size: 10pt">Item 17.&nbsp;&nbsp;&nbsp;Financial Statements</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a028_v1"><FONT STYLE="font-size: 10pt">120</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a029_v1"><FONT STYLE="font-size: 10pt">Item 18.&nbsp;&nbsp;&nbsp;Financial Statements</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a029_v1"><FONT STYLE="font-size: 10pt">120</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#a030_v1"><FONT STYLE="font-size: 10pt">Item 19.&nbsp;&nbsp;&nbsp;Exhibits</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#a030_v1"><FONT STYLE="font-size: 10pt">120</FONT></A></TD></TR>
</TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>CERTAIN TERMS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Grupo Simec, S.A.B. de C.V. is a corporation
(<I>sociedad an&oacute;nima burs&aacute;til de capital variable</I>) organized under the laws of the United Mexican States (&#8220;Mexico&#8221;).
Unless the context requires otherwise, when used in this annual report, the terms &#8220;we,&#8221; &#8220;our,&#8221; &#8220;the
company,&#8221; &#8220;our company&#8221; and &#8220;us&#8221; refer to Grupo Simec, S.A.B. de C.V., together with its consolidated
subsidiaries.</P>

<P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">References in this annual report to &#8220;U.S.
dollars&#8221; or &#8220;U.S.$&#8221; are to the lawful currency of the United States. References in this annual report to &#8220;pesos&#8221;
or &#8220;Ps.&#8221; are to the lawful currency of Mexico. References to &#8220;tons&#8221; in this annual report refer to tons;
a metric ton equals 1,000 kilograms or 2,204 pounds. We publish our financial statements in pesos.</P>

<P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The terms &#8220;special bar
quality steel&#8221; or &#8220;SBQ steel&#8221; refer to steel that is hot rolled or cold finished into round square, or
hexagonal steel bars that generally contain higher proportions of alloys than lower quality grades of steel. SBQ steel is
produced with precise chemical specifications and generally is made to order following client specifications.</P>

<P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This annual report contains
translations of certain peso amounts to U.S. dollars at specified rates solely for your convenience. These translations do
not mean that the peso amounts actually represent such dollar amounts or could be converted into U.S. dollars at the rate
indicated. Unless otherwise indicated, we have translated these U.S. dollar amounts from pesos at the exchange rate of Ps.
19.6566 per U.S.$1.00, the interbank transactions rate in effect on December 31, 2018. On July 30, 2019, the interbank
transactions rate for the peso was Ps. 19.0900 per U.S.$1.00.</P>

<P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>FORWARD LOOKING STATEMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This annual report contains certain statements
regarding our business that may constitute &#8220;forward looking statements&#8221; within the meaning of the safe harbor provisions
of the U.S. Private Securities Litigation Reform Act of 1995. When used in this annual report, the words &#8220;anticipates,&#8221;
&#8220;plans,&#8221; &#8220;believes,&#8221; &#8220;estimates,&#8221; &#8220;intends,&#8221; &#8220;expects,&#8221; &#8220;projects&#8221;
and similar expressions are intended to identify forward looking statements, although not all forward looking statements contain
those words. These statements, including, but not limited to, our statements regarding our strategy for raw material acquisition,
products and markets, production processes and facilities, sales and distribution and exports, growth and other trends in the steel
industry and various markets, operations and liquidity and capital resources, are based on management&#8217;s beliefs, as well
as on assumptions made by, and information currently available to, management, and involve various risks and uncertainties, some
of which are beyond our control. Our actual results could differ materially from those expressed in any forward looking statement.
In light of these risks and uncertainties, we cannot assure you that forward looking statements will prove to be accurate. Factors
that might cause actual results to differ materially from forward looking statements include, but are not limited to, the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">factors relating to the steel industry (including the cyclicality of the industry, finished product prices, worldwide production capacity, the high degree of competition from Mexican, U.S. and foreign producers and the price of ferrous scrap, iron ore and other raw materials);</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our inability to operate at high capacity levels;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the costs of compliance with Mexican and U.S. environmental laws;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">future capital expenditures and acquisitions;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">future devaluations of the peso;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the imposition by Mexico of foreign exchange controls and price controls;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the influence of economic and market conditions in other countries on Mexican securities; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the factors discussed in Item 3.D &#8211; &#8220;Risk Factors&#8221; below.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Forward looking statements speak only as of
the date they were made, and we undertake no obligation to update publicly or to revise any forward looking statements after the
date of this annual report because of new information, future events or other factors. In light of the risks and uncertainties
described above, the forward looking events and circumstances discussed in this annual report might not occur.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase; color: #010000"><B>PART
I</B></FONT><B><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0%">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 1.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Identity of Directors, Senior Management and Advisers</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0%">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 2.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Offer Statistics and Expected Timetable</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0%">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 3.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Key Information</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Selected Financial Data</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">This annual report includes our
consolidated financial statements as of December 31, 2017 and 2018 and for each of the three years ended December 31, 2016,
2017 and 2018, as adopted by the International Financial Reporting Standards Board (IFRS), and its amendments and
interpretations, as issued by the International Accounting Standard Board (IASB). We have adjusted the financial statements
of our subsidiaries to conform to IFRS, and we have translated them to Mexican pesos. See Note 4 to our consolidated
financial statements included elsewhere herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">When preparing the financial statements for
our individual subsidiaries and transactions in currencies other than our functional currency, the first step to convert financial
information from operations abroad is the determination of the functional currency. The functional currency is the currency of
the primary economic environment of the foreign operation or, if different, the currency that mainly impacts its cash flows. The
U.S. dollar was considered as the functional currency of all the U.S. subsidiaries and the
Brazilian Real was considered as the functional currency for all the Brazil plants; therefore,
the financial statements of these subsidiaries were translated into Mexican pesos by applying:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; text-indent: 35.45pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">The exchange rates at the balance sheet date, to all assets and liabilities.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; text-indent: 35.45pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">The historical exchange rate at stockholders&#8217; equity accounts and revenues, costs and expenses.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Translation differences are carried
directly to the consolidated statements of comprehensive income as other comprehensive income under the caption
&#8220;translation effects of foreign subsidiaries.&#8221; Translation differences were carried directly to the consolidated
statement of comprehensive income as part of the income of the year under the caption foreign exchange gain (loss).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">The translation effect in the results of operations
for the years ended December 31, 2018, 2017 and 2016 resulted from applying the following exchange rates (peso/dollar) to the active
or passive monetary position in foreign currency:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Year ended</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exchange Rate
    (pesos to US$1.00)</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Change</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">December 31, 2016</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.6640</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">3.3242</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">December 31, 2017</FONT></TD>
    <TD STYLE="background-color: transparent; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.7354</FONT></TD>
    <TD STYLE="background-color: transparent; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">(0.9286)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">December 31, 2018</FONT></TD>
    <TD STYLE="background-color: transparent; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.6566</FONT></TD>
    <TD STYLE="background-color: transparent; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">(0.0788)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">The following tables present the selected
consolidated financial information as of and for each of the periods indicated. The selected financial and operating information
as of December 31, 2014 and 2015 and for each of the years ended December 31 2014 and 2015 has been derived in part from our consolidated
financial statements, which have been reported on by Castillo Miranda y Compa&ntilde;&iacute;a, S.C., a member practice of BDO
International Limited (&#8220;BDO&#8221;), and the selected financial and operating information as of and for the years ended December
31, 2016, 2017 and 2018 set forth below has been derived in part from our consolidated financial statements, which have been reported
on by Marcelo de los Santos y C&iacute;a., S. C. a practice member of Moore Stephens International Limited (&#8220;Moore Stephens&#8221;).
BDO has relied on the audited consolidated financial statements of Corporaci&oacute;n Aceros DM., S.A. de C.V.
(&#8220;Aceros DM&#8221;) subsidiaries and affiliates, reported on by Marcelo de los Santos y C&iacute;a., S. C. a practice member
of Moore Stephens. The financial and operating information of GV do Brasil Industria e Comercio de A&ccedil;o LTDA, as of December
31 2014 and 2015 and for each of the years ended December 31, 2014 and 2015, have been reported by BDO RCS Independent Auditors
SS and for the years ended December 31, 2016, 2017 and 2018, the financial and operating information of GV do Brasil Industria
e Comercio de A&ccedil;o LTDA have been reported by Moore Stephens Lima Lucchesi, member of Moore Stephens International Limited.
The selected financial information should be read in conjunction with, and is qualified in its entirety by reference to, our consolidated
financial statements included elsewhere herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="11" STYLE="border-bottom: black 1pt solid; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>As of and for Year Ended December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2014 </B></P></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2015</B></P></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017 </B></P></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018 </B></P></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018 <SUP>(1)</SUP></B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="vertical-align: top; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt">(Millions of pesos, except per share and ADS data and operational data)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt">(Millions of U.S. </FONT><BR>
<FONT STYLE="font-size: 8pt">dollars)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Income Statement</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 48%; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net sales</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">26,829</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">24,476</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">27,516</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">28,700</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">35,678</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 6%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,815</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Cost of sales</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">25,492</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">23,097</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">22,776</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">23,994</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">30,563</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,555</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Impairment of property, plant and equipment</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,072</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Gross profit (loss)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,337</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(693)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,740</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,706</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,115</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">260</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Administrative expenses</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">801</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,163</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">879</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">954</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">923</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">47</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">393</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">419</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">398</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">285</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">157</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">8</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Other (expense) income, net</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">61</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">173</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(36)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">7</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">15</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Interest income</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">25</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">34</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">140</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">252</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">313</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">16</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Interest expense</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">23</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">40</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">40</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">54</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">17</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Foreign exchange gain (loss)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">474</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(382)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,775</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(654)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(147)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(8)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Income (loss) before taxes</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">680</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(2,490)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,301</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,017</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,199</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">213</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Income tax expense</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">162</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">771</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">936</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,123</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">752</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">38</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net income (loss)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">518</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(3,261)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,365</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,895</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,447</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">175</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Non-controlling interest income (loss)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(686)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(2,047)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,458</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(206)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(11)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Controlling interest income (loss)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,204</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(1,214)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,906</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,895</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,653</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">186</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net income (loss) per share<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2.44</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(2.47)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5.97</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3.84</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">7.46</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0.38</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net income (loss) per ADS<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">7.33</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(7.40)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">17.92</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">11.52</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">22.38</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1.14</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Weighted average shares outstanding (thousands)<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">492,781</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">492,421</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">486,516</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">493,918</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">489,537</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">489,537</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Weighted average ADSs outstanding (thousands)<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">164,260</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">164,140</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">162,172</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">164,639</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">163,179</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">163,179</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Balance Sheet Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Total assets</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">35,896</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">32,244</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">41,880</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">45,977</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">48,854</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,485</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Total short-term liabilities</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,821</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,588</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,738</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">7,480</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">8,992</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">458</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Total long-term liabilities(3)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,295</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,535</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,910</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,179</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,353</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">221</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Total stockholders&#8217; equity</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">27,780</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">25,121</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">33,232</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">34,318</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">35,509</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,806</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Cash Flow Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Cash provided by operating activities</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,370</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(382)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,706</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,184</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,224</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">164</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Cash provided by (used in) financing activities</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(48)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(285)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">898</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(374)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(2,641)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(134)</FONT></TD></TR>
</TABLE>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt; width: 48%"><FONT STYLE="font-size: 8pt">Cash (used in) provided by investing activities</FONT></TD>
    <TD STYLE="padding-right: 1.4pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right; width: 8%"><FONT STYLE="font-size: 8pt">(2,060)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right; width: 8%"><FONT STYLE="font-size: 8pt">(655)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right; width: 8%"><FONT STYLE="font-size: 8pt">(5,443)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right; width: 8%"><FONT STYLE="font-size: 8pt">(3,118)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right; width: 8%"><FONT STYLE="font-size: 8pt">(820)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right; width: 6%"><FONT STYLE="font-size: 8pt">(42)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Other Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Capital expenditures</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,858</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">648</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,100</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,040</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,994</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">101</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Adjusted EBITDA<SUP>(4)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,261</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,058</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,892</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,933</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,147</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">262</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Working capital<SUP>(5)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">11,852</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">11,392</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">14,497</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">15,386</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">17,109</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">870</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Depreciation and Amortization</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,118</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,261</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,429</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,466</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,112</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">57</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Dividends declared</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Operational Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">(capacity and production in thousands of tons):</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Annual installed capacity<SUP>(6)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,830</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,330</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,132</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,001</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,480</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,419</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,452</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,495</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,404</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,374</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">United States, Canada, Brazil and elsewhere outside Mexico</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">778</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">574</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">590</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">687</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">818</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Total tons shipped</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,197</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,026</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,085</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,091</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,192</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">SBQ steel</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,131</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">929</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">761</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">733</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">706</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Structural and other steel products</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,066</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,097</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,324</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,358</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,486</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Number of employees</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,861</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,420</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,973</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,767</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,685</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Per ton data</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net sales per ton<SUP>(7)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">12,212</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">12,081</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">13,197</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">13,725</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">16,276</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">828</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Cost of sales per ton<SUP>(7)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">11,603</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">11,400</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">10,924</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">11,475</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">13,943</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">709</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Adjusted EBITDA<SUP>(4) </SUP>per ton<SUP>(7)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">574</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">522</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,346</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,359</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,348</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">119</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1px; border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="width: 23px; border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Peso amounts have been translated into U.S. dollars solely for the convenience of the reader, at the exchange rate of Ps. 19.6566 per U.S.$1.00, the interbank transactions rate in effect on December 31, 2018.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Our series B shares are listed on the Mexican Stock Exchange, and the ADSs are listed on the New York Stock Exchange. One American depositary share, or &#8220;ADS,&#8221; represents three series B shares.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(3)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Total long-term liabilities include amounts relating to deferred taxes.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(4)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Adjusted EBITDA is not a financial measure computed under U.S. GAAP or IFRS. Adjusted EBITDA is derived from our IFRS financial information and means net income (loss) excluding: (i) depreciation, amortization and impairment expense; (ii) financial income (expense), net (which is composed of net interest expense and foreign exchange gain or loss); (iii) other income (expense); and (iv) income tax expense and employee statutory profit-sharing expense.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">Adjusted EBITDA does not represent, and should not be
considered as, an alternative to net income, as an indicator of our operating performance, or as an alternative to cash flow as
an indicator of liquidity. You should bear in mind that Adjusted EBITDA is not defined and is not a recognized financial measure
under MFRS, U.S. GAAP or IFRS and that it may be calculated differently by different companies and must be read in conjunction
with the explanations that accompany it. Adjusted EBITDA as presented in this table does not take into account our working capital
requirements, debt service requirements and other commitments.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">We believe that Adjusted EBITDA can be useful to facilitate
comparisons of operating performance between periods and with other companies in our industry because it excludes the effect of:
(i) depreciation, amortization and impairment loss which represents a non-cash charge to earnings; (ii) certain financing costs,
which are significantly affected by external factors, including interest rates and foreign currency exchange rates, which can have
little bearing on our operating performance; (iii) other income (expense) that are non-recurring operations; and (iv) income tax
expense and employee statutory profit-sharing expense. However, Adjusted EBITDA has certain significant limitations, including
that it does not include the following:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 59px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 4pt"><FONT STYLE="font-size: 8pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 4pt; text-align: justify"><FONT STYLE="font-size: 8pt">taxes, which are a necessary and recurring part of our operations;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 59px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 4pt"><FONT STYLE="font-size: 8pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 4pt; text-align: justify"><FONT STYLE="font-size: 8pt">depreciation, amortization and impairment loss which, because we must utilize property, equipment and other assets in order to generate revenues in our operations, is a necessary and recurring part of our costs;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 59px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 4pt"><FONT STYLE="font-size: 8pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 4pt; text-align: justify"><FONT STYLE="font-size: 8pt">comprehensive cost of financing, which reflects our cost of capital structure and assisted us in generating revenues; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 59px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 4pt"><FONT STYLE="font-size: 8pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 4pt; text-align: justify"><FONT STYLE="font-size: 8pt">other income and expenses that are part of our net income.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">Adjusted EBITDA should not be considered in isolation
or as a substitute for net income, net cash flow from operating activities or net cash flow from investing and financing activities.
Reconciliation of net income (loss) to Adjusted EBITDA is as follows:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="22">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Year Ended
        December 31,</B></P></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2014</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2015</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2016</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2017</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2018<SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="18" STYLE="text-align: center"><FONT STYLE="font-size: 8pt">(millions of pesos)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 8pt">(millions of </FONT><BR>
<FONT STYLE="font-size: 8pt">U.S. dollars)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 34%; padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net income (loss)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">518</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(3,261)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">4,365</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,895</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">3,447</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">175</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Impairment of property, plant and equipment</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">2,072</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Depreciation and amortization</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,118</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,261</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,429</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,466</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,112</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">57</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Other (expense) income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">61</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">173</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(36)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">15</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Interest income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">25</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">34</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">140</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">252</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">313</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">16</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Interest Expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">23</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">40</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">40</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">54</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">16</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Foreign exchange gain (loss)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">474</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(382)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,775</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(654)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(147)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(8)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Income tax expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">162</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">771</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">936</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">1,123</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">752</font></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">38</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Adjusted EBITDA</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,261</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,058</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">4,892</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">4,933</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">5,147</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">262</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-left: 3%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(5)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Working capital is defined as excess of current assets over current liabilities.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-left: 3%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(6)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Installed capacity is determined at December 31 of the relevant year.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-left: 3%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(7)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Data in pesos and U.S. dollars, respectively, not in millions.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Exchange Rates</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the periods
indicated, the high, low, average and period-end free-market exchange rate expressed in Mexican pesos per U.S. dollar. The average
annual rates presented in the following table were calculated by using the average of the exchange rates on the last day of each
month during the relevant period. The data provided in this table is based on noon buying rates published by the U.S. Federal Reserve
Board for cable transfers in Mexican pesos. We have not restated the rates in constant currency units. All amounts are stated in
pesos. We make no representation that the Mexican peso amounts referred to in this annual report could have been or could be converted
into U.S. dollars at any particular rate or at all.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 56%; padding-right: 5.4pt"><FONT STYLE="font-size: 10pt"><B>Year Ended December 31 </B></FONT></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>High</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Low</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Average<SUP>(1)</SUP></B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Period End</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">2014</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">14.79</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">12.85</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">13.30</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">14.75</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">2015</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">17.36</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">14.56</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">15.87</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">17.20</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">2016 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.84</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">17.19</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">18.67</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.62</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">2017</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">21.89</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">17.48</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">18.88</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.64</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">2018</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.67</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">17.97</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.22</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.63</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 56%; padding-right: 5.4pt"><FONT STYLE="font-size: 10pt"><B>Month in 2019</B></FONT></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>High</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Low</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Average<SUP>(1)</SUP></B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Period End</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">January </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.61</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">18.93</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.17</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.05</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">February </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.41</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.04</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.20</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.27</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">March </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.58</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">18.86</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.24</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.40</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">April </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">19.22</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">18.76</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">18.96</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">18.99</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">May</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">19.65</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">18.85</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">19.11</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">19.65</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in">June</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">19.77</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">18.99</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">19.27</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">19.21</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in">July (through July 26)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">19.23</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">18.89</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">19.04</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">19.07</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">Average of month-end or daily rates, as applicable.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Except for the period from September through
December 1982, during a liquidity crisis, the Mexican Central Bank has consistently made foreign currency available to Mexican
private-sector entities (such as us) to meet their foreign currency obligations. Nevertheless, in the event of renewed shortages
of foreign currency, we cannot assure you that foreign currency would continue to be available to private-sector companies or that
foreign currency needed by us to service foreign currency obligations or to import goods could be purchased in the open market
without substantial additional cost or at all.</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Fluctuations in the exchange rate between the
peso and the U.S. dollar will affect the U.S. dollar value of securities traded on the Mexican Stock Exchange, including our series
B shares and, as a result, will likely affect the market price on the New York Stock Exchange of the ADSs that represent the series
B shares. Such fluctuations will also affect the U.S. dollar conversion by the depositary of any cash dividends paid in pesos on
series B shares represented by ADSs.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 10px; padding-bottom: 12pt">&nbsp;</TD>
    <TD STYLE="width: 22px; padding-bottom: 12pt"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Capitalization and Indebtedness</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 12pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; padding-left: 12.25pt"><FONT STYLE="font-size: 10pt">Not applicable.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 12pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Reasons for the Offer and Use of Proceeds</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 12pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; padding-left: 12.25pt"><FONT STYLE="font-size: 10pt">Not applicable.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 12pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Risk Factors</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Investing in our series B shares and the ADSs
involves a high degree of risk. You should consider carefully the following risks, as well as all the other information presented
in this annual report, before making an investment decision. Any of the following risks, if they were to occur, could materially
and adversely affect our business, results of operations, prospects and financial condition. Additional risks and uncertainties
not currently known to us or that we currently deem immaterial may also materially and adversely affect our business, results of
operations, prospects and financial condition. In either event, the market price of our series B shares and ADSs could decline
significantly, and you could lose all or substantially all of your investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Risks Related to Our Business</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our results of operations are significantly influenced by
the cyclical nature of the steel industry.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The steel industry is highly cyclical and sensitive
to regional and global macroeconomic conditions. Global demand for steel as well as global production capacity levels significantly
influence prices for our products, and changes in global demand or supply for steel in the future will likely impact our results
of operations. The steel industry has suffered in the past, especially during downturn cycles, from substantial over-capacity.
Currently, as a result of the increase in steel production capacity in recent years, there are signs of excess capacity in steel
markets, which is impacting the profitability of the steel industry. Global steel prices decreased in 2013, 2014 and 2015, and
in 2016, 2017 and 2018 global steel prices began to recover. We cannot give you any assurance as to prices of steel in the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We may not be able to pass along price increases for raw materials
to our customers to compensate for fluctuations in price and supply.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Prices for raw materials necessary for production
of our steel products have fluctuated significantly in the past and may do so in the future. Significant increases in raw material
prices could adversely affect our gross profit. During periods when prices for scrap metal, iron ore, ferroalloys, coaking coal and other
raw materials have increased, our industry has historically sought to maintain profit margins by passing along increased raw material
costs to customers by means of price increases. For example, prices of scrap metal in 2014 increased approximately 7%, in 2015
decreased approximately 16%, in 2016 increased approximately 2%, in 2017 increased approximately 31% and in 2018 increased approximately
19%; prices of ferroalloys in 2014 increased approximately 16%, in 2015 decreased approximately 9%, in 2016 decreased approximately
13%, in 2017 increased approximately 22% and in 2018 increased approximately 10%. We may not be able to pass along these and other
cost increases in the future and, therefore, our profitability may be materially and adversely affected. Even when we can successfully
increase our prices, interim reductions in profit margins frequently occur due to a time lag between the increase in raw material
prices and the market acceptance of higher selling prices for finished steel products. We cannot assure you that our customers
will agree to pay increased prices for our steel products that compensate us for increases in our raw material costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We purchase our raw materials either
in the open market or from certain key suppliers. Both scrap metal and ferroalloy prices are negotiated on a monthly basis with
our suppliers and are subject to market conditions. We cannot assure you that we will be able to continue to find suppliers of
these raw materials in the open market, that the prices of these materials will not increase or that the quality will remain the
same. In addition, if any of our key suppliers fails to deliver or we fail to renew our supply contracts, we could face limited
access to some raw materials, or higher costs and delays resulting from the need to obtain our raw materials requirements from
other suppliers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>The inability to use our existing inventory in the future
or impairments in the valuation of our inventory could adversely affect our business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2018, we had 136,541 metric
tons of coaking coal inventory, which is one of the principal raw materials used in blast furnaces. We have not used this raw material
in recent years because our Lorain, Ohio blast furnace facility has been idle since 2008. We intend to start using coaking coal as a substitute
for coal in our productive process in our other plants in Mexico and the United States. However we cannot assure you that we will
be able to effectively utilize such inventory.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have assigned a fair market value of
Ps. 953 million (U.S.$48.5 million) to our coaking coal inventory. However, prices for coaking coal have fluctuated
significantly in the past and could continue to do so in the future and significant fluctuations in coaking coal prices could
adversely affect the value of our existing inventory.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>The energy costs involved in our production processes are
subject to fluctuations that are beyond our control and could significantly increase our costs of production.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our production processes are dependent on adequate
supplies of electricity and natural gas. A substantial increase in the cost of electricity or natural gas could have a material
adverse effect on our gross profit. In addition, a disruption or curtailment in supply could have a material adverse effect on
our production and sales. Prices for electricity increased approximately 7% in 2014, decreased approximately 12% in 2015, in 2016
increased approximately 1.5%, in 2017 increased approximately 22% and in 2018 increased approximately 14%, and prices for natural
gas increased approximately 25% in 2014, decreased approximately 23% in 2015, increased approximately 8% in 2016, increased approximately
22% in 2017 and increased approximately 28% in 2018. Moreover, energy costs constitute a significant and increasing component of
our costs of operations. Our energy cost was 12.4% of our manufacturing conversion cost for 2018 compared to 13.1% for 2017, 13.5%
for 2016, 13% for 2015 and 14% for 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We pay special rates to the Mexican federal
electricity commission (<I>Comisi&oacute;n Federal de Electricidad</I> or &#8220;CFE&#8221;) for electricity. We also pay special
rates to Pemex, Gas y Petroqu&iacute;mica B&aacute;sica, (&#8220;PEMEX&#8221;), the national oil company of Mexico, for natural
gas used at our facilities in Mexico. We cannot assure you that these special rates will continue to be available to us or that
these rates may not increase significantly in the future, particularly in light of recent energy reforms in Mexico. In the United
States, we have contracts in place with special rates from the electric utilities. We cannot assure you that these special rates
will continue to be available to us or that these rates may not increase significantly in the future. In certain deregulated electric
markets in the United States, we have third party electric generation contracts under a fixed price arrangement. These contracts
mitigate our price risk for electric generation from the volatility in the electric markets. In addition, we purchase natural gas
from various suppliers in the United States. These purchase prices are generally established as a function of monthly
New York Mercantile Exchange settlement prices. We also contract with different natural gas transportation and storage companies
to deliver the natural gas to our facilities. In addition, we enter into futures contracts to fix and reduce volatility of natural
gas prices both in Mexico and the United States, as appropriate. As of December 31, 2018, we have not entered into derivative financial
instruments in Mexico, the United States or Brazil. We have not always been able to pass the effect of increases in our energy
costs on to our customers and we cannot assure you that we will be able to pass the effect of these increases on to our customers
in the future. We also cannot assure you that we will be able to maintain futures contracts to reduce volatility in natural gas
prices. Changes in the price or supply of electricity or natural gas would materially and adversely affect our business and results
of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We face significant competition from other steel producers,
which may adversely affect our profitability and market share.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Competition in the steel industry is intense,
which exerts a downward pressure on prices, and, due to high start-up costs, the economics of operating a steel mill on a continuous
basis may encourage mill operators to establish and maintain high levels of output even in times of low demand, which further decreases
prices and profit margins. The recent trend of consolidation in the global steel industry may further increase competitive pressures
on independent producers of our size, particularly if large steel producers formed through consolidations, which have access to
greater resources than us, adopt predatory pricing strategies that decrease prices and profit margins. If we are unable to remain
competitive with these producers, our profitability and market share would likely be materially and adversely affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A number of our competitors in Mexico and
the United States have undertaken modernization and expansion plans, including the installation of production facilities and
manufacturing capacity for certain products that compete with our products. As these producers become more efficient, we will
face increased competition from them and may experience a loss of market share. In each of Mexico and the United States we
also face competition from international steel producers. Increased international competition, especially when combined with
excess production capacity, would likely force us to lower our prices or to offer increased services at a higher cost to us,
which could materially reduce our profit margins.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Competition from other materials could significantly reduce
demand and market prices for steel products.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In many applications, steel competes with other
materials that may be used as steel substitutes, such as aluminum (particularly in the automobile industry), cement, composites,
glass, plastic and wood. Additional substitutes for steel products could significantly reduce demand and market prices for steel
products and thereby affect our results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>A sudden slowdown in consumption in or increase in exports
from China could have a significant impact on international steel prices, therefore affecting our profitability.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As demand for steel has surged in China, steel
production capacity in that market has also increased, and China is now the largest worldwide steel producing country, accounting
for approximately half of the worldwide steel production. Due to the size of the Chinese steel market, a slowdown in steel consumption
in that market could cause a sizable increase in the volume of steel offered in the international steel markets, exerting a downward
pressure on sales and margins of steel companies operating in other markets and regions, including us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Implementing our growth strategy, which may include additional
acquisitions, may adversely affect our operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As part of our growth strategy, we may seek
to expand our existing facilities, build additional plants, acquire additional steel production assets, enter into joint ventures
or form strategic alliances that we expect will expand or complement our existing business. If we undertake any of these transactions,
they will likely involve some or all of the following risks:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">disruption of our ongoing business;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">diversion of our resources and of management&#8217;s time;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">decreased ability to maintain uniform standards, controls, procedures and policies;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">difficulty managing the operations of a larger company;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">increased likelihood of involvement in labor, commercial or regulatory disputes or litigation related to the new enterprise;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">potential liability to joint venture participants or to third parties;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">difficulty competing for acquisitions and other growth opportunities with companies having greater financial resources; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">difficulty integrating the acquired operations and personnel into our existing business.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We will require significant capital for acquisitions
and other strategic plans, as well as for the maintenance of our facilities and compliance with environmental regulations. We may
not be able to fund our capital requirements from operating cash flow and we may be required to issue additional equity or debt
securities or obtain additional credit facilities, which could result in additional dilution to our shareholders. We cannot assure
you that adequate equity or debt financing would be available to us on favorable terms or at all. If we are unable to fund our
capital requirements, we may not be able to implement our growth strategy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We intend to continue to pursue a growth
strategy, the success of which will depend in part on our ability to acquire and integrate additional facilities. Some of
these acquisitions may be outside of Mexico and the United States. Acquisitions involve a number of special risks,
in addition to those described above, that could adversely affect our business, financial condition and results of
operations, including the assumption of legacy liabilities and the potential loss of key employees. We cannot assure you that
any acquisition we make will not materially and adversely affect us or that any such acquisition will enhance our business.
We are unable to predict the likelihood of any additional acquisitions being proposed or completed in the near future or the
terms of any such acquisitions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We and our auditors have identified material weaknesses in
our internal controls over financial reporting, for each of the last eight years, and if we fail to remediate these material weaknesses
and achieve an effective system of internal controls, we may not be able to report our financial results accurately, and current
and potential shareholders could lose confidence in our reporting, which would harm our business and the trading price of our Series
B shares or the ADSs.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In connection with the preparation of our financial
statements as of and for each of the years ended December 31, 2011, 2012, 2013, 2014, 2015, 2016, 2017 and 2018, we and
our auditors identified material weaknesses (as defined under standards established by the Public Company Accounting Oversight
Board, (United States of America)) in our internal controls over financial reporting (our management did not assess the effectiveness
of our internal controls over financial reporting as of December 31, 2016). A material weakness is a deficiency, or combination
of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement
of our annual or interim financial statements will not be prevented or detected on a timely basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2011</I>.
On January 12, 2012, our audit and corporate practices committee (&#8220;Audit Committee&#8221;) received a formal complaint from
the General Accounting and Treasury Services Manager of Republic Engineered Products, Inc. (&#8220;Republic&#8221;), stating that
he had identified, during his review of the financial statements of SimRep and its subsidiaries for the year ended December 31,
2011, what he considered to be material accounting errors, and potential &#8220;management override of</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">internal controls&#8221; at SimRep. In response, our Audit Committee
instructed our internal audit department to perform a review, and subsequently engaged outside counsel to conduct an internal investigation
concerning the accounting matters and potential management overrides of internal controls at SimRep. As a result of our investigation,
we identified material weakness at SimRep, finding that, with respect to SimRep and its subsidiaries, management did not design
and maintain effective controls relating to the year-end closing and financial reporting process, resulting in accounting errors
with respect to the reconciliation of certain balance sheet accounts, and a failure to timely review and control the preparation
and closing of SimRep&#8217;s consolidated financial statements. In addition, SimRep also had insufficient personnel resources
and technical accounting and reporting expertise to appropriately address certain accounting and financial reporting matters in
accordance with generally accepted accounting principles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, our external auditors notified
our management that, during their audit of our consolidated financial statements for the year ended December 31, 2011, it identified
what it considered to be, under standards established by the Public Company Accounting Oversight Board, material weaknesses in
internal controls over financial reporting:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were detected regarding entity-level controls and control environment which, in the aggregate, constitute a material weakness, and which include (i) ineffective controls in the patents registry; (ii) inadequate resources and inadequate distribution of duties among personnel, resulting in too many functions centralized among too few personnel; (iii) out-of-date accounting and human resources policies and information technology procedures, and a lack of proper monitoring of the foregoing; (iv) a lack of adequate implementation of our ethical code; (v) failure to integrate all control processes into an Enterprise Resource Planning (ERP) system; (vi) a lack of an accounting manual (including instructions on accounting recordkeeping) for the entire company; (vii) failure to create and implement a training plan for management personnel preparing financial records; and (viii) failure of audit personnel to report periodically to the Audit Committee in order to monitor the remediation procedures previously adopted with respect to previous accounting periods;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">A lack of appropriate accounting resources, which led to inadequate supervision and controls within the accounting department and therefore prejudiced the financial statement closing process, the deferred income tax process and the conversion of foreign subsidiaries process, resulting in material accounting errors;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">A lack of an appropriate consolidation system to allow management to supervise properly the preparation of consolidated financial information. Financial information of subsidiaries was presented at a level of detail that was insufficient to allow for a clear and precise understanding of operations; and</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">A lack of appropriate accounting resources at SimRep, which led to material weaknesses with respect to SimRep&#8217;s internal controls over financial reporting, which resulted in material corrections to its consolidated financial statements. Such material weaknesses included: (i) a lack of proper controls to reconcile certain balance sheet accounts at a detailed level, including certain accounts payable debit balances that could not be substantiated, resulting in audit adjustments; (ii) financial close control failure due to lack of timely review of monthly financial statements; (iii) a necessity to perform several reclassifications to basic financial statements and adjustments to the footnotes after the auditors&#8217; review of such financial statements; and (iv) a lack of appropriate expertise at SimRep to address technical accounting and financial reporting matters.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were detected also at our subsidiary Corporaci&oacute;n Aceros DM, S.A. de C.V. which, in the aggregate, constitute a material weakness. These significant deficiencies include (i) lack of physical inventory of fixed assets; (ii) lack of proper segregation of duties analysis and authorization of personnel access to main information systems (iii) lack of evidence of reconciliation of physical and accounting information of raw material inventory; (iv) lack of evidence of review of interim financial statements; and (v) failure to document and communicate adequately responsibilities and authority of key financial roles.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-indent: 35.4pt"><I>Fiscal Year Ended December 31, 2012. </I>In
our assessment of our internal controls over financial reporting for the year ended December 31, 2012, we and our external auditors
identified the following material weaknesses:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.4pt"></P>

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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were detected regarding entity-level controls and control environment which, in the aggregate, constitute a material weakness, and which include: (i) failure to keep all our policies and procedures, including IFRS accounting policies, updated; (ii) limited IFRS understanding within our Internal Audit department; (iii) inadequate controls in the review and approval process of the disclosures of our financial statements; (iv) poor maintenance of our whistleblower line for the Mexican subsidiaries; (v) ineffective controls in our patents registry; (vi) inadequate distribution and segregation of duties within our accounting department; (vii) deficient distribution</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.4pt"><I>&nbsp;</I></P>


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    <TD><FONT STYLE="font-size: 10pt"> to employees and officers of our code of ethics; (viii) failure to integrate all control processes into an Enterprise Resource Planning (ERP) system; (ix) lack of an accounting manual with accounting instructions for our most important transactions; (x) failure to create and implement a training plan for our management personnel preparing financial records; and (xi) incomplete monitoring of certain control deficiencies identified on previous years;</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">Inadequate supervision and controls within our accounting department which prejudiced the financial statement closing process, conversion of foreign subsidiaries, presentation of financial statements and assets valuation, resulting in material accounting errors;</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">A lack of an appropriate consolidation system to allow our management to supervise properly the preparation of consolidated financial information with the required detail;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">Deficient and not standardized controls in SimRep related to the physical inventory counts and a very vulnerable procedure to determine costs due to manual calculations, and;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were also detected at our subsidiary Corporaci&oacute;n Aceros DM S.A. de C.V. which in the aggregate, constitute a material weakness. These significant deficiencies include: (i) failure to timely approve our policies and procedures to prepare financial statements in accordance with IFRS and limited knowledge of those standards, (ii) undocumented process and deficient controls in the control access to information systems, (iii) deficient controls to review and approve cost calculation of finished goods, (iv) lack of physical inventory of fixed assets; and (v) failure to document and communicate adequately responsibilities and authority of key financial roles.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.4pt"><I>Fiscal Year Ended December 31, 2013. </I>In
our assessment of our internal controls over financial reporting for the year ended December 31, 2013, we and our external auditors
identified the following material weaknesses:</P>

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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were detected regarding entity-level controls and control environment which, in the aggregate, constitute a material weakness, and which include: (i) inadequate controls in the review and approval process of the disclosure in the financial statements and our annual report on form 20-F, (ii) out of date whistleblower line for the Mexican subsidiaries, (iii) ineffective controls in our patents registry, (iv) inadequate distribution and segregation of duties within the accounting department in the Mexican subsidiaries, (v) deficient distribution to employees and officers of our code of ethics and poor promotion of strong control environment and internal controls, (vi) failure to integrate all control processes into an Enterprise Resource Planning (ERP) system, (vii) lack of an accounting manual with accounting instructions for our most important transactions, (viii) lack of specific procedures to authorize and register intercompany transactions, (ix) failure to create and implement a complete training plan for our management personnel preparing financial records, (x) limited IFRS and consolidation process understanding and reduced personnel within our Internal Audit department which limited the scope of the management assessment, also the internal audit plan was not carried out in full and did not include test about risk assessment, environmental, fraud and compliance with law, and only included a limited review of the consolidated financial statements, (xi) lack of committees to review and approve all our contracts and to make risk assessments, these activities are currently executed by selected persons only, (xii) lack of a transition plan for the establishment of the new COSO 2013; and (xiii) insufficient resources to implement and follow up on the remedial measures identified in previous years for the Mexican subsidiaries due to the prevalence of such deficiencies, and informal communication of deficiencies and remediation plans;</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">Inadequate supervision and controls within our accounting department which prejudiced the financial statement closing process, conversion of foreign subsidiaries, presentation of financial statements, assets valuation and deferred taxes, resulting in material accounting errors;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">A lack of an appropriate consolidation system to allow our management to supervise properly the preparation of consolidated financial information with the required detail;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">Deficient and not standardized controls in SimRep related to authorization, control and accounting of capitalized expenditures and related fixed assets, and;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were also detected at our subsidiary Corporaci&oacute;n Aceros DM, S.A. de C.V. which in the aggregate, constitute a material weakness. These significant deficiencies include (i) incomplete procedures for the review process over financial closings; (ii) incomplete documental support for authorization and extension of customer credit lines, (iii) deficient controls in the control access to the information systems, (iv) deficient controls to review and approve inventory valuation, cost of production calculation and cost of sales computation, (v) lack of physical inventory of fixed assets; and (vi) failure to document and communicate adequately responsibilities and</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2014. </I>In
our assessment of our internal controls over financial reporting for the year ended December 31, 2014, we and our external auditors
identified the following material weaknesses:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

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    <TD><FONT STYLE="font-size: 10pt">Insufficient resources applied to the remediation and appropriate monitoring of internal control weaknesses, most of which were identified in previous years and continue to be unresolved.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">Inadequate distribution and segregation of duties within the accounting department in the Mexican Subsidiaries due to insufficient resources. Additionally, the internal audit staff was reduced and considered insufficient to fulfill their role.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were detected regarding entity-level controls and control environment which, in the aggregate, constitute a material weakness, and which include: (i) inadequate controls for the definition, review and approval process of the disclosure in the financial statements and our annual report on form 20-F, (ii) non-operating and outdated whistleblower line for the Mexican subsidiaries, (iii) ineffective controls in our patents registry, (iv) deficient distribution of our code of ethics to employees and officers and poor promotion of strong control environment and internal controls in accordance with the COSO model, (v) failure to integrate all control processes into one Enterprise Resource Planning (ERP) system, (vi) lack of an accounting manual with accounting instructions on most of accounting records, (vii) lack of specific procedures for the approval of transactions with related parties, (viii) failure to create and implement a complete training plan for management personnel preparing financial records, (ix) limited IFRS and consolidation process understanding and reduced personnel within our Internal Audit department which limited the scope of the management assessment; the internal audit plan was not carried out in full and did not include tests about risk assessment, including environmental, fraud, compliance with laws and review of the consolidated financial statements; (x) lack of committees to review, approve and make risk assessments of all our contracts, and (xii) informal communications of deficiencies and remediation plan to the areas and managers involved.</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">Inadequate supervision and controls within the accounting department which impacted the financial statement closing process, conversion of foreign subsidiaries and intercompany reconciliations, resulting in material accounting errors.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">A lack of an appropriate consolidation system to allow management to properly supervise the preparation of consolidated financial information with the detail required.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">SimRep did not maintain effective controls relating to accounting of certain capital expenditures and related fixed assets were found. Lastly, the evaluation for impairments is not reasonable given actual results of such Subsidiary.</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were also detected at our subsidiary Corporaci&oacute;n Aceros DM, S.A. de C.V. which in the aggregate, constitute a material weakness. These significant deficiencies include (i) ineffective controls and insufficient supporting documentation for closings of periods end and financial statements review and authorization; the related procedures were incomplete and do not include specific procedures to enter transactions into the general ledger, to select and apply accounting policies and have not been updated in the last 3 years, which such controls are necessary to give reasonable assurance of compliance with IFRS, (ii) no evidence of review of some account balances, such as fixed assets, sales and tax calculations by the responsible individuals; there is also no evidence of review of the financial statements by the General Manager of Corporaci&oacute;n Aceros DM, S.A de C.V., (iii) undocumented processes and deficient controls in the access to the information systems, (iv) deficient controls to review and approve cost calculations of finish goods, period end costs and inventories and cost of sales report, (v) lack of physical inventory of fixed assets in several years; and (vi) failure to document and communicate adequately responsibilities and authority of key financial roles.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2015</I>.
In our assessment of our internal controls over financial reporting for the year ended December 31, 2015, we and our external auditors
identified the following material weaknesses:</P>

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    <TD><FONT STYLE="font-size: 10pt">The internal audit department did not develop its functions to comply with the analysis of the controls during 2015. Consequently, this limited the functions of the Audit Committee.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">Insufficient resources applied to the remediation and appropriate monitoring of internal control weaknesses, most of which were identified in previous years and continue to be unresolved.</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were detected regarding entity-level controls and control environment which, in the aggregate, constitute a material weakness and create a reasonable likelihood that a material misstatement of our annual and interim financial statements will not be prevented or detected on a timely basis. Such deficiencies include: (i) inadequate controls for the definition, review and approval process of the disclosure in the financial statements and our annual report on form 20-F, (ii) whistleblower line for our Mexican subsidiaries was not fully operational, our website information is outdated and does not include information about our Brazilian operations, (iii) ineffective controls in our patents registry, (iv) deficient distribution of our code of ethics to employees and officers and poor promotion of strong control environment and internal controls in accordance with the COSO model, (v) failure to integrate all control processes into one Enterprise Resource Planning (ERP) system, (vi) lack of an accounting manual with accounting instructions on most of accounting records, (vii) lack of specific procedures for the approval of transactions with related parties, (viii) failure to create and implement a complete training plan for management personnel preparing financial records under IFRS, (ix) limited IFRS and consolidation process understanding and reduced personnel within our Internal Audit department which limited the scope; also the internal audit plan was not carried out, and therefore the audit department did not perform risk assessment an environmental, fraud, compliance with laws, review of the consolidated financial statements and review of our annual report on form 20-F; (x) lack of committees to review, approve and make risk assessments of all our contracts; and (xi) informal communications of deficiencies and remediation plan to the areas and managers involved.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Inadequate supervision and controls within the accounting department which impacted the financial statement closing process, conversion of foreign subsidiaries, intercompany reconciliations and a lack of controls for the issuance and authorizations of journal entries, resulting in material accounting errors.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
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    <TD><FONT STYLE="font-size: 10pt">A lack of an appropriate consolidation system to allow management to properly supervise the preparation of consolidated financial information with the detail required.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">SimRep did not maintain personnel with the appropriate level of knowledge and experience of accounting and training required to comply with financial reporting requirements. This material weakness led to the certain control deficiencies, each of which are considered to be a material weakness.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
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    <TD><FONT STYLE="font-size: 10pt">Failure to provide our external auditors with evidence of the evaluation of the effectiveness of internal controls in our Brazilian subsidiary, in addition of not hiring an external auditor for this evaluation.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
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    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were also detected at our subsidiary Corporaci&oacute;n Aceros DM, S.A. de C.V. which in the aggregate, constitute a material weakness.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2016</I>.
Our external auditors incorporated into their &#8220;Attestation Report of the Independent Registered Public Accounting Firms&#8221;
for the year ended December 31, 2016, the following assessment of our internal controls, which included the following material
weaknesses:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Regarding the control environment and entity level controls, the following material weaknesses were identified: (i) lack of a whistleblower tool that covers the entirety of the company; (ii) regarding the distribution of the code of ethics, certain sectors of the employees did not recognize the code of ethics; (iii) ineffective control of the patent registration process, which lacks a policy and a procedure; (iv) lack of a policy and procedure for the valuation of assets and the company&#8217;s physical inventories; (v) lack of a policy and procedure governing the extensions of credit to the clients; (vi) lack of a policy and procedure for the registration of related parties and the approval of transactions with related parties.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
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    <TD><FONT STYLE="font-size: 10pt">Lack of an appropriate consolidation system to allow management to properly supervise the preparation of consolidated financial information with the detail required.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
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    <TD><FONT STYLE="font-size: 10pt">In connection with certain financial reporting processes, lack of a robust role-segregation model for the creation, editing, deletion, display only, and modification of such processes.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
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    <TD><FONT STYLE="font-size: 10pt">Lack of communication between the internal audit team, which impacted time of test execution, leaving out of scope cycles such as income, human resources, general controls of information technology and costs and inventories.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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    <TD><FONT STYLE="font-size: 10pt">Lack of documentation setting out the procedure in the event of a disaster (Disaster Recovery Plan) and documentation setting out the procedure in order to continue the operations of the business (Business Continuity Plan).</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2017</I>.
In our assessment of our internal controls over financial reporting for the year ended December 31, 2017, we and our external auditors
identified the following material weaknesses:</P>

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    <TD><FONT STYLE="font-size: 10pt">Insufficient training on, and knowledge of, COSO and the related operation of the control environment for mid-level personnel of the Company.</FONT></TD></TR>
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">A lack of a formalized policy related to the delegation of authority clearly defining the roles and responsibilities for employees.</FONT></TD></TR>
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">The Company lacks a system of assessing and monitoring employee performance to increase their skills to be prepared for the complexity of the Company&acute;s operation. </FONT></TD></TR>
</TABLE>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">The Company does not maintain a detailed accounting manual and closing checklists. The lack of such procedures reduces the likelihood of detecting errors on a timely basis during the financial close. Similarly, there is a lack of documents supporting the existence of supervisory review over accounting entries recorded by the Company. </FONT></TD></TR>
</TABLE>

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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">The Company does not maintain appropriate evidence over records supporting certain matters in regards to fixed assets:</FONT></TD></TR>
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<TR STYLE="vertical-align: top">
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">The Company does not have an appropriate system to properly store records in regards to significant acquisitions of fixed assets.</FONT></TD></TR>
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<TR STYLE="vertical-align: top">
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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">The Company did not document appropriate authorizations in regards to capital investments or to increases in the planned size of an ongoing investment project.</FONT></TD></TR>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">The Company has neither a system of tagging and tracking fixed assets nor a process for taking periodic inventories to determine the continued existence of recorded fixed assets. </FONT></TD></TR>
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<TR STYLE="vertical-align: top">
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">The Company lacks sufficient documentation and internal controls related to the process of obtaining credit. The Company also lacks sufficient training for personnel responsible for monitoring such credit facilities in regards to fraud detection and ongoing compliance matters.</FONT></TD></TR>
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<TR STYLE="vertical-align: top">
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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">The Company lacks an appropriate environment to ensure that the financial records are closed in accordance with </FONT></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">International Financial Reporting Standards properly and in a timely manner. Items identified included:</FONT></TD></TR>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 117px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 12pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">A lack of appropriate accounting resources at the corporate level which adversely impacted the operation of key supervision controls over the accounting department, the financial statement closing process, and the process of computing and authorizing journal entries.</FONT></TD></TR>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 117px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 12pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">A lack of appropriate procedures to analyze the results of the business units prior to consolidation.</FONT></TD></TR>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 117px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 12pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">A lack of a unified computerized general ledger or enterprise resource planning system among the business units. There is also a lack of a common chart of accounts which would simplify the consolidation process.</FONT></TD></TR>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 117px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 12pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">A lack of an appropriate consolidation system allowing management to properly supervise the preparation of consolidated financial information. The system is highly manual, increasing the risk of human error and lacking sufficient oversight as the process is largely performed by a single member of the accounting staff.</FONT></TD></TR>
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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">An audit performed on the information technology systems of the Company determined that approximately 25% of controls over the information technology infrastructure were either deficient in design or missing. Additional findings include:</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 117px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 12pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">A lack of an internal reference framework methodology to ascertain and assess information technology risks.</FONT></TD></TR>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 117px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 12pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">The lack of a methodology to evaluate the design and operational effectiveness of key controls over critical business processes.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 117px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 12pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">No system of verification of the access profiles of personnel or a process to verify that accounts of former employees are properly closed.</FONT></TD></TR>
</TABLE>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">In the case of GV do Brasil Ind&uacute;stria e Com&eacute;rcio de Aco Ltda in Brasil we observed an inadequate segregation of duties, in respect to system access and activities related to:</FONT></TD></TR>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 117px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 12pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">The person with final responsibility for the preparation of the financial reports is also responsible for the corporate tax area, financial management (approval of payments and receipts, analysis of client credit risks including credit limits still not established, and negotiations with clients), monthly calculation of the costs of the products sold (and, consequently, of the value of the inventories of finished products), and assessment of the amount of physical impurities contained in scrap inventories, which also determines the valuation.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 117px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 12pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">The person responsible for supervising the physical movements of raw materials and finished products also has the following duties: authorization to issue sales invoices, the authority to adjustment quantities of inventory items, and also responsibility for planning and authorizing the movements of the physical inventory of between inventory locations.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">In the case of SimRep Corporation and Subsidiaries in the United States we identified that as a component of the financial control process, certain accounts are not being reconciled quarterly to the underlying details and </FONT></TD></TR>
</TABLE>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt"></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">the components of certain other accounts are not being reviewed by management.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">In the case of SimRep Corporation and Subsidiaries in the United States we identified that a control requiring the signatures of the vice-president of Finance, head of information technology and the General Manager to authorize all expenditures over $25,000 was not operating effectively. A number of the purchases lacked the required supporting signatures.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">In the case of SimRep Corporation and Subsidiaries in the United States we identified that the controller at one of the production plants failed to properly perform all required tests to review the inventories to be sure they are properly recorded at the lower of cost or market, and also failed to obtain approval for a journal entry which should be generated from the analysis.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2018.
</I>In our assessment of our internal controls over financial reporting for the year ended December 31, 2018, the following material
weaknesses were identified:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 96px"></TD><TD STYLE="width: 24px"><FONT STYLE="font: 10pt Symbol">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">Transactions with related parties:</FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top; font-size: 10pt">
<TD STYLE="width: 117px; font-size: 10pt"></TD><TD STYLE="width: 29px; font-size: 10pt; padding-left: 5px"><FONT STYLE="font: 10pt Courier New, Courier, Monospace">o</FONT></TD><TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Lack of evidence of how transactions with third parties are documented and authorized. </FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top; font-size: 10pt">
<TD STYLE="width: 117px; font-size: 10pt; padding-bottom: 10pt"></TD><TD STYLE="font-size: 10pt; padding-left: 5px; width: 29px"><FONT STYLE="font: 10pt Courier New, Courier, Monospace">o</FONT></TD><TD STYLE="font-size: 10pt; padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Lack of policy regulating the way in which transactions with third parties should be documented
and authorized.</FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 96px"></TD><TD STYLE="width: 24px"><FONT STYLE="font: 10pt Symbol">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">Information Technology Systems:</FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
<TD STYLE="width: 117px"></TD><TD STYLE="font-size: 10pt; padding-left: 5px; width: 29px"><FONT STYLE="font: 10pt Courier New, Courier, Monospace">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">Lack of backup-generation controls for computer equipment that contains key company information.</FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
<TD STYLE="width: 117px"></TD><TD STYLE="font-size: 10pt; padding-left: 5px; width: 29px"><FONT STYLE="font: 10pt Courier New, Courier, Monospace">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">Insufficient Information Technology infrastructure to support the Company&rsquo;s growth when
required.</FONT></TD></TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">By letter dated February 13, 2017, the Securities
and Exchange Commission (the &#8220;SEC&#8221;) notified us that the SEC was conducting an informal, and non-public, inquiry into
the Company in connection with our internal controls. After cooperating with the SEC, we settled internal controls charges with
the SEC on January 29, 2019. We agreed to retain an independent consultant and to pay a civil monetary penalty in the amount of
US$200,000.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Any failure to implement and maintain the needed
improvements in the controls over our financial reporting, or difficulties encountered in the implementation of these improvements
in our controls, could result in a material misstatement in our annual or interim financial statements that would not be prevented
or detected, or cause us to fail to meet our reporting obligations under applicable securities laws. Any failure to improve our
internal controls to address the identified weaknesses could result in our incurring substantial liability for not having met our
legal obligation and could also cause investors to lose confidence in our reported financial information, which could have a material
adverse impact on the trading price of our Series B shares or the ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For further details, see Items 15.B &#8220;Controls
and Procedures&#8212;Management&#8217;s Annual Report on Internal Control Over Financial Reporting &#8211; Material Weaknesses,&#8221;
15.C &#8220;Attestation Report of the Independent Registered Public Accounting Firms&#8221; and 15.D &#8220;Changes in Internal
Control over Financial Reporting.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Tariffs, anti-dumping and countervailing duty claims imposed
in the future could harm our ability to export our products outside of Mexico, and changes in Mexican tariffs on steel imports
could adversely affect the profitability and market share of our Mexican steel business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 9; text-indent: 0.5in">On October 14, 2014, the United States International
Trade Commission (USITC) determined that the U.S. steel industry is materially injured by reason of imports of steel concrete reinforcing
bars from Mexico, that are sold in the United States at less than fair value, and from Turkey, that are subsidized by the government
of Turkey. As a result of the USITC&#8217;s affirmative determinations, the U.S. Department of Commerce issued an antidumping duty
order on imports of this product from Mexico and a countervailing duty order on imports of this product from Turkey. The U.S. government
imposed tariffs of 66.7% against imports for rebar from Deacero, S.A.P.I de C.V. and us and tariffs of 20.58% for rebar imports
from all other producers in Mexico. <FONT STYLE="color: #222222">On June 8, 2017, the US Department of Commerce issued a final
resolution in which it determined that the tariff would be 0%.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">Recent
events, including the results of the 2016 U.S. presidential election and the lack of progress in Brexit negotiations in the
U.K., have resulted in substantial regulatory uncertainty regarding international trade and trade policy. On March 1, 2018,
U.S. President Trump announced a 25% tariff on all steel products and a 10% tariff on all aluminum products imported into
the United States for an indefinite amount of time under Section 232 of the Trade Expansion Act. On May 1, 2018, the
Trump administration issued two proclamations authorizing modifications of the Section 232 tariffs on steel and aluminum. In
its May 1, 2018 proclamations, the Trump administration also extended negotiations with Canada, Mexico, and the EU for a
final 30 days and, effective June 1, 2018, the Trump administration implemented 25% tariffs on imports from the EU, Canada
and Mexico. It is unclear what impact these protectionist measures will have in 2019, whether they will be effective in
increasing or maintaining steel prices in the adopting country or countries and whether they will have an overall negative
impact on global macroeconomic conditions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, the Trump administration and the
U.S. Congress may make substantial changes in legislation, regulation and government policy directly affecting our business or
indirectly affecting the Company because of impacts on its customers and suppliers. In particular, the Company&#8217;s exports
from Mexico into the United States may be negatively affected by the implementation of the Trump administration's replacement of
the NAFTA trade agreement with Canada and Mexico. More generally, actions further to President Trump&#8217;s suggestions that he
may seek to renegotiate other free trade agreements or withdraw the United States from the </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">World Trade Organization could have
an adverse effect on the Company's operations. All of the above, including escalating&nbsp;tariffs&nbsp;on steel&nbsp;imports or
a more general trade war, pose a degree of uncertainty which could have a significant adverse effect on steel demand, our results
of operations and global macroeconomic conditions generally.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Many of our products are subject to existing
duties, tariffs, anti-dumping duties and quotas that may limit the quantity of some types of goods that we import into the United
States. Furthermore, certain of our competitors may be better positioned than us to withstand or react to border taxes, tariffs
or other restrictions on global trade and as a result we may lose market share to such competitors. Due to broad uncertainty regarding
the timing, content and extent of any regulatory changes in the U.S. or elsewhere, we cannot predict the impact, if any, that these
changes could have to our business, financial condition and results of operations. See &#8220;&#8212;Risks Related to Mexico&#8212;Developments
in other countries could adversely affect the Mexican economy, our financial performance and the price of our shares.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>The operation of our facilities depends on good labor relations
with our employees.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2018, approximately 87% of
our non-Mexican and 44% of our Mexican employees were members of unions. The compensation terms of our labor contracts are adjusted
on an annual basis, and all other terms of the labor contracts are renegotiated every two years. In addition, collective bargaining
agreements are typically negotiated on a facility-by-facility basis for our Mexican facilities. Any failure to reach an agreement
on new labor contracts or to negotiate these labor contracts could result in strikes, boycotts or other labor disruptions. These
potential labor disruptions could have a material and adverse effect on our business. Labor disruptions or significant negotiated
wage increases could reduce our sales or increase our costs, which could in turn have a material adverse effect on our results
of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Operations at our Lackawanna, New York, facility depend on
our continuing right to use certain property and assets of an adjoining facility and the termination of any such rights would interrupt
our operations and have a material adverse effect on our results of operations and financial condition.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The operations of our Lackawanna facility
depend upon certain arrangements and understandings relating to, among other things, our use of industrial water, compressed
air, sanitary sewer and electrical power. These service and utility arrangements, initially entered into with the Mittal
Steel Company N.V. and its affiliates (&#8220;Mittal Steel&#8221;), were effective through April 30, 2009, at which time
Mittal Steel transferred its Lackawanna plant to Tecumseh Redevelopment, Inc. (&#8220;Tecumseh&#8221;). In December 2010,
Tecumseh transferred a portion of the former Mittal Steel facility to Great Lakes Industrial Development, LLC
(&#8220;GLID&#8221;). Upon the transfer to GLID, we entered into a written agreement with GLID regarding the provision of
compressed air to our facility. This lease assures that compressed air will be provided to our facility during the lease term
(initially two years with automatic one year renewals until terminated by either party) and grants us an option to purchase
the equipment at various times and at stated prices, thereby providing us some flexibility while we consider the installation
of our own compressed air system at our facility. The water pump that services our plant is located on property still owned
by Mittal Steel and is maintained by Mittal Steel, which also continues to furnish industrial water to us on a month-to-month
basis. The electric system which services the compressed air equipment, as well as the electric system which services the
GLID property, has been re-routed through our electric meter located at a substation on the adjacent GLID property. We
continue to pursue a written agreement with GLID covering our use of the electric substation and related equipment on the
GLID property, as well as the sanitary sewer lift station on the GLID property that serves our facility, and a truck entrance
and security monitoring equipment located on the GLID property. All of these rights are essential to the use and operation of
our Lackawanna facility. It is our understanding that GLID has sold or is in the process of selling a portion of its property
to an unrelated third party. In the event of a termination of any of our rights, either due to a failure to negotiate a
satisfactory outcome with Mittal Steel, GLID or any third party to which it sells all or part of its facility, or for any
other reason, we could be required to cease all or substantially all of our operations at the Lackawanna facility. Because we
produce certain types of products in our Lackawanna facility that we do not produce in our other facilities, an interruption
of production at our Lackawanna facility would result in a substantial loss of revenue and could damage our relationships
with customers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our sales in the United States are concentrated and could
be significantly reduced if one of our major customers reduced its purchases of our products or was unable to fulfill its financial
obligations to us.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our sales in the United States are concentrated
among a relatively small number of customers. Any of our major customers can stop purchasing our products or significantly reduce
their purchases at any time. During 2018, 2017, 2016, 2015 and 2014, sales to our ten largest customers in the United States accounted
for approximately 68.4%, 68.7%, 62.1%, 56.8% and 51.4% of our consolidated revenues in the United States, respectively, and approximately
17.7%, 20%, 18.1%, 21.5% and 23.6% of our total consolidated revenues, respectively. A disruption in sales to one or more of our
largest customers would adversely affect our cash flow and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We cannot assure you that we will be able to
maintain our current level of sales to our largest customers or that we will be able to sell our products to other customers on
terms that are favorable to us or at all. The loss of, or substantial decrease in the amount </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">of purchases by, or a write-off of
any significant receivables from, any of our major customers would materially and adversely affect our business, results of operations,
liquidity and financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Unanticipated problems with our manufacturing equipment and
facilities could have an adverse impact on our business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our capacity to manufacture steel products depends
on the suitable operation of our manufacturing equipment, including blast furnaces, electric arc furnaces, continuous casters,
reheating furnaces and rolling mills. Breakdowns requiring significant time and/or resources to repair, as well as the occurrence
of unexpected adverse events, such as fires, explosions or adverse meteorological conditions, could cause production interruptions
that could adversely affect our results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have not obtained insurance against all risks,
and do not maintain insurance covering losses resulting from catastrophes or business interruptions. In the event we are not able
to quickly and cost-effectively remedy problems creating any significant interruption of our manufacturing capabilities, our operations
could be adversely affected. In addition, in the event any of our plants were destroyed or significantly damaged or its production
capabilities otherwise significantly decreased, we would likely suffer significant losses, and capital investments necessary to
repair any destroyed or damaged facilities or machinery would adversely affect our profitability, liquidity and financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>If we are unable to obtain or maintain quality and environmental
management certifications for our facilities, we may lose existing customers and fail to attract new customers.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Most of our automotive parts customers in Mexico
and the United States require that we have ISO 9001, TS 16949 and ISO 14001 certifications. All of the Mexican and U.S. facilities
that sell to automotive parts customers are currently certified, as required. If the foregoing certifications are canceled, approvals
are withdrawn or necessary additional standards are not obtained in a timely fashion, our ability to continue to serve our targeted
market, retain our customers or attract new customers may be impaired. For example, our failure to maintain these certifications
could cause customers to refuse shipments, which could materially and adversely affect our revenues and results of operations.
We cannot assure you that we will be able to maintain these required certifications.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the SBQ market, all participants must satisfy
quality audits and obtain certifications in order to obtain the status of &#8220;approved supplier.&#8221; The automotive industry
has put these stringent conditions in place for the production of auto parts to assure vehicle quality and safety. We currently
are an approved supplier for our automotive parts customers. Maintaining these certifications is key to preserving our market share,
because they can be a barrier to entry in the SBQ market, and we cannot assure you that we will be able to do so.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Failure to comply with environmental laws and regulations
may result in fines, penalties or other significant liabilities or prevent us from operating our facilities.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our operations are subject to a broad range
of environmental laws and regulations governing our impact on air, water, soil and groundwater and exposure to hazardous substances.
The costs of complying with and the imposition of liabilities pursuant to, environmental laws and regulation can be significant.
Despite our efforts to comply with environmental laws and regulations, environmental incidents or events that negatively affect
the operations of our facilities may occur. In addition, we cannot assure you that we will at all times operate in compliance with
environmental laws and regulations. If we fail to comply with these laws and regulations, we may be assessed fines or penalties,
be required to make large expenditures to comply with such laws and regulations, or be forced to shut down non-compliant operations
and face lawsuits by third parties. In addition, environmental laws and regulations are becoming increasingly stringent and it
is possible that future laws and regulations may require us to undertake material environmental compliance expenditures and require
modifications in our operations. Furthermore, we need to maintain existing and obtain future environmental permits in order to
operate our facilities. The failure to obtain necessary permits or consents or the loss of any permits could result in significant
fines or penalties or prevent us from operating our facilities. We may also be subject, from time to time, to legal proceedings
brought by private parties or governmental agencies with respect to environmental matters, including matters involving alleged
property damage or personal injury that could result in significant liability. Certain of our facilities in the United States have
been the subject of administrative action by federal, state and local environmental authorities. See Item 8. &#8220;Financial Information&#8212;Legal
Proceedings.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Greenhouse gas policies and regulations, particularly any
binding restriction on emissions of greenhouse gases such as carbon dioxide, could negatively impact our steelmaking operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our steel making operations in the United States
and in Mexico use electric arc furnaces where carbon dioxide generation is primarily linked to energy use. In the United States,
the Environmental Protection Agency has issued rules imposing inventory and reporting obligations to which some of our facilities
are subject, and has also issued rules that will affect preconstruction permits for our facilities where increases in greenhouse
gas pollutants are contemplated. The U.S. Congress has debated various measures for</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">regulating greenhouse gas emission (such as carbon dioxide)
and may enact them in the future. Such laws and regulations may also result in higher costs for coking coal, natural gas and
electricity generated by carbon-based systems (such as coal-fired electric generating facilities). Such future laws and regulations, whether in the form of a cap-and-trade emissions permit system, a
carbon tax or other regulatory regime may have a negative effect on our operations. Climate change policy is evolving at
regional, national and international levels, and political and economic events may significantly affect the scope and timing
of climate change measures that are ultimately put in place. As signatories to the United Nations Framework Convention on
Climate Change (the &#8220;UNFCCC&#8221;), Mexico and the U.S. became subject to the Paris Agreement to fight
climate change, which was approved at the 21th session of the UNFCCC conference in 2015. However, in June 2017, U.S.
President Trump stated that the United States would withdraw from the Paris Agreement, but may enter into a future
international agreement related to greenhouse gas emissions. In August 2017, the U.S. State Department officially informed
the United Nations of the intent of the United States to withdraw from the Paris Agreement. The United
States&#8217; adherence to the four-year exit process is uncertain and/or the terms on which the United States may reenter
the Paris Agreement or a separately negotiated agreement are unclear at this time. As a result, some of our facilities may
ultimately be subject to future regional, provincial and/or federal climate change regulations to manage greenhouse
emissions. More stringent greenhouse gas policies and regulations could adversely affect our business and results of
operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>If we are required to remediate contamination at our facilities
we may incur significant liabilities.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Certain of our U.S. facilities are currently
engaged in the investigation and/or remediation of environmental contamination. Most of these investigations relate to legacy activities
by prior owners. We may in the future be subject to similar investigations or required to undertake similar remediation measures
at other facilities. We recognize a liability for environmental remediation when it becomes probable that such remediation will
be required and the amount can be reasonably estimated. As estimated costs to remediate change, or when new liabilities become
probable, we adjust the record liabilities accordingly. However, due to the numerous variables associated with the judgments and
assumptions that are part of these estimates and changes in governmental regulations and environmental technologies over time,
we cannot assure you that our environmental reserves will be adequate to cover such liabilities or that our environmental expenditures
will not differ significantly from our estimates or materially increase in the future. Failure to comply with any legal obligations
requiring remediation of contamination could result in liabilities, imposition of cleanup liens and fines, and we could incur large
expenditures to bring our facilities into compliance. See Item 8. &#8220;Financial Information&#8212;Legal Proceedings.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We could incur losses due to product liability claims and
may be unable to maintain product liability insurance on acceptable terms, if at all.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We could experience losses from defects or alleged
defects in our steel products that subject us to claims for monetary damages. For example, many of our products are used in automobiles
and light trucks and it is possible that a defect in one of these vehicles would result in product liability claims against us.
In accordance with normal commercial sales, some of our products include implied warranties that they are free from defects, are
suitable for their intended purposes and meet certain agreed upon manufacturing specifications. We cannot assure you that future
product liability claims will not be brought against us, that we will not incur liability in excess of our insurance coverage,
or that we will be able to maintain product liability insurance with adequate coverage levels and on acceptable terms, if at all.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our controlling shareholder, Industrias CH, S.A.B. DE C.V.,
(Industrias CH) is able to exert significant influence on our business and policies and its interests may differ from those of
other shareholders.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of April 29, 2019, Industrias CH, which the
chairman of our board of directors, Rufino Vigil Gonz&aacute;lez, controls, owned approximately 84% of our shares. Industrias CH
nominated and elected all of the current members of our board of directors, and Industrias CH is in a position to exercise substantial
influence and control over our business and policies, including the timing and payment of dividends. The interests of Industrias
CH may differ significantly from those of other shareholders. Furthermore, as a result of the significant equity position of Industrias
CH, there is currently limited liquidity in our series B shares and the ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Mr. Sergio Vigil Gonz&aacute;lez is the chief executive officer
of Industrias CH and he also functions in a senior management role for the Company, although he holds no formal title at the Company.&nbsp;In
this function, Mr. Vigil directs business strategies for the Company, negotiates potential acquisitions and directs intercompany
loans, among other things.&nbsp;Our board of directors is aware of Mr. Vigil&rsquo;s role at the Company and he has been formally
authorized by our board of directors as a signatory of the Company. Mr. Vigil is the brother of our controlling shareholder and
chairman of the board of directors, Rufino Vigil Gonz&aacute;lez.&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We have had a number of related party transactions with our
affiliates.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Historically, we have engaged in a number and
variety of transactions with our affiliates, including entities that Industrias CH owns or controls. While we believe that these
transactions were made on terms that were not less favorable to us than those obtainable on an arm&rsquo;s length basis, there
was no independent determination of that fact. We expect that in the future we will continue to enter into transactions with our
affiliates, and some of these transactions may be significant. See Item 7.B &#8220;Related Party Transactions.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We depend on our senior management and their unique knowledge
of our business and of the SBQ industry, and we may not be able to replace key executives if they leave.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We depend on the performance of our executive
officers and key employees. Our senior management has significant experience in the steel industry, and the loss of any member
of senior management or our inability to attract and retain additional senior management could materially and adversely affect
our business, results of operations, prospects and financial condition. We believe that the SBQ steel market is a niche market
where specific industry experience is key to success. We depend on the knowledge of our business and the SBQ industry of our senior
management team, including Luis Garcia Limon, our chief executive officer. In addition, we attribute much of the success of our
growth strategy to our ability to retain most of the key senior management personnel of the companies and businesses that we have
acquired. Competition for qualified personnel is significant, and we may not be able to find replacements with sufficient knowledge
of, and experience in, the SBQ industry for our existing senior management or any of these individuals if their services are no
longer available. Our business could be adversely affected if we cannot attract or retain senior management or other necessary
personnel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our tax liability may increase if the tax laws and regulations
in countries in which we operate change or become subject to adverse interpretations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Taxes payable by companies in the countries
in which we operate are substantial and include income tax, value-added tax, excise duties, profit taxes, payroll related taxes,
property taxes and other taxes. Tax laws and regulations in some of these countries may be subject to change, varying interpretation
and inconsistent enforcement. Ineffective tax collection systems and continuing budget requirements may increase the likelihood
of the imposition of onerous taxes and penalties which could have a material adverse effect on our financial condition and results
of operations. In addition to the usual tax burden imposed on taxpayers, these conditions create uncertainty as to the tax implications
of various business decisions. This uncertainty could expose us to significant fines and penalties and to enforcement measures
despite our best efforts at compliance, and could result in a greater than expected tax burden. In addition, many of the jurisdictions
in which we operate, including Mexico, have adopted transfer pricing legislation. If tax authorities impose significant additional
tax liabilities as a result of transfer pricing adjustments, it could have a material adverse effect on our financial condition
and results of operations. It is possible that tax authorities in the countries in which we operate will introduce additional tax
raising measures. The introduction of any such provisions may affect our overall tax efficiency and may result in significant additional
taxes becoming payable. Any such additional tax exposure could have a material adverse effect on our financial condition and results
of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>If we are unable to protect our information systems against
data corruption, cyber-based attacks or network security breaches, our operations could be disrupted.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are increasingly dependent on
information technology networks and systems, including over the Internet, to process, transmit and store electronic
information. In particular, we depend on our information technology infrastructure for digital marketing activities and
electronic communications among us and our clients, suppliers and also among our subsidiaries and facilities. Security
breaches or infrastructure flaws can create system disruptions, shutdowns or unauthorized disclosure of confidential
information. If we are unable to prevent such breaches or flaws, our operations could be disrupted, or we may suffer
financial damage or loss because of lost or misappropriated information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Cyber threats are rapidly evolving and those
threats and the means for obtaining access to information in digital and other storage media are becoming increasingly sophisticated.
Cyber threats and cyber-attackers can be sponsored by countries or sophisticated criminal organizations or be the work of single
&#8220;hackers&#8221; or small groups of &#8220;hackers.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Insider or employee cyber and security threats
are increasingly a concern for all companies, including ours. Nevertheless, as cyber threats evolve, change and become more difficult
to detect and successfully defend against, one or more cyber-attacks might defeat our or a third-party service provider's security
measures in the future and obtain the personal information of customers or employees. Employee error or other irregularities may
also result in a defeat of security measures and a breach of information systems. Moreover, hardware, software or applications
we use may have inherent defects of design, manufacture or operations or could be inadvertently or intentionally implemented or
used in a manner that could compromise information security. A security breach and loss of information may not be discovered for
a significant period of time after it occurs. While we have no knowledge of a material security breach to date, any compromise
of data security could result in a violation of applicable privacy and other laws or standards, the loss of valuable business data,
or a disruption of our business. A security breach involving the misappropriation, loss or other unauthorized disclosure of sensitive
or confidential information could give rise to unwanted media attention, materially damage to our customer relationships and reputation,
and result in fines, fees, or liabilities, which may not be covered by our insurance policies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Risks Related to Global Economic Conditions</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Global economic conditions, such as the latest financial crisis
and economic recession that occurred during 2008 and 2009, may significantly impact our business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The financial crisis that began in the United
States in 2008 led to a global recession in which overall economic activity decreased across the world generally and in North America
in particular. The corresponding reduction in demand across the economy in general and in the automotive, construction and manufacturing
sectors in particular has reduced demand for steel products in North America and globally. These economic conditions significantly
impacted our business and results of operations. Although demand, production levels and prices in certain segments and markets
have recovered and stabilized to a certain degree, the extent, timing and duration of the recovery and potential return to pre-crisis
levels remains uncertain. If global macroeconomic conditions deteriorate, however, the outlook for steel producers would be adversely
affected. It is difficult to predict the duration or severity of a new global economic downturn, or to what extent it will affect
us. An unsustainable recovery and persistently weak economic conditions in our key markets could depress demand for our products
and adversely affect our business and results of operations. We sell our products to the automotive and construction-related industries,
both of which reported substantially lower customer demand during and after the latest global recession. As a result, our operating
levels declined compared to pre-recession levels. While some of our end-product markets, such as the automotive industry, experienced
recoveries during 2013, 2014 and 2015, in 2016 we experienced a reduction in our sales, and in 2017 there was a slight increase
in sales to the automotive industry compared to 2016, in 2018 we experienced a slight decrease in our sales to the automotive industry
compared to 2017. In addition to slackening demand by end consumers, we believe that some of our customers continue to experience
and may experience in the future difficulty in obtaining credit or maintaining their ability to qualify for trade credit insurance,
resulting in a further reduction in purchases and an increase in our credit risk exposure. Moreover, if a new global economic downturn
occurs, we may face increased risk of insolvency and other credit related issues of our customers and suppliers, as we faced with
our customers and suppliers particularly in industries that were hard hit by the latest recession, such as automotive, construction
and appliance. Also, there is the possibility that our suppliers may face similar risks. A decrease in available credit may increase
the risk of our customers defaulting on their payment obligations to us and may cause some of our suppliers to be delayed in filling
or to be unable to fill our needs. The impact of global economic conditions on these industries may have a significant effect on
our results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Additionally, if global economic conditions
deteriorate, we may be required to undertake asset impairments, as we have been required to undertake in the past.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Because a significant portion of our sales are to the automotive
industry, a decrease in automotive manufacturing could reduce our cash flows and adversely affect our results of operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Direct sales of our products to
automotive assemblers and manufacturers accounted for approximately 65% of our net sales of SBQ in 2018. Demand for our
products is affected by, among other things, the relative strength or weakness of the North American automotive industry. A
reduction in vehicles manufactured in North America, the principal market for Republic&#8217;s SBQ steel products, would have
an adverse effect on our results of operations. We also sell to independent forgers, components suppliers and steel service
centers, all of which sell to the automotive market as well as other markets. Developments affecting the North American
automotive industry may adversely affect us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our customers in the automotive industry continually seek
to obtain price reductions from us, which may adversely affect our results of operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A challenge that we and other suppliers of intermediary
products used in the manufacture of automobiles face is continued price reduction pressure from our customers in the automobile
manufacturing business. Downward pricing pressure has been a characteristic of the automotive industry in recent years and it is
migrating to all our vehicular markets. Virtually all automobile manufacturers have aggressive price reduction initiatives that
they impose upon their suppliers, and such actions are expected to continue in the future. In the face of lower prices to customers,
we must continue to reduce our operating costs in order to maintain profitability. We have taken and continue to take steps to
reduce our operating costs to offset customer price reductions; however, price reductions are adversely affecting our profit margins
and are expected to do so in the future. If we are unable to offset customer price reductions through improved operating efficiencies,
new manufacturing processes, sourcing alternatives, technology enhancements and other cost reduction initiatives, or if we are
unable to avoid price reductions from our customers, our results of operations could be adversely affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Sales may fall as a result of fluctuations in industry inventory
levels.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Inventory levels of steel products held by companies
that purchase our products can vary significantly from period to period. These fluctuations can temporarily affect the demand for
our products, as customers draw from existing inventory during periods of low investment in construction and the other industry
sectors that purchase our products and accumulate inventory during periods of high investment and, as a result, these companies
may not purchase additional steel products or maintain their current purchasing volume. Accordingly, we may not be able to increase
or maintain our current levels of sales volumes or prices.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Risks Related to Mexico</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Adverse economic conditions in Mexico may adversely affect
our financial performance.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A substantial portion of our operations are
conducted in Mexico and our business is affected by the performance of the Mexican economy. The latest global credit crisis and
the economic recession has had significant adverse consequences on the Mexican economy, which in 2009 contracted by 6.5%, in 2010
grew by 5.5%, in 2011 and 2012 grew by 3.9%, in 2013 grew by 1.1%, in 2014 grew by 2.3%, in 2015 grew 2.5%, in 2016 grew by 2.9%
in 2017 grew by 2% and in 2018 grew by 2% (according to preliminary figures of the <I>Instituto Nacional de Estad&iacute;stica
y Geograf&iacute;a</I> (INEGI)), in terms of gross domestic production. Moreover, in the past, Mexico has experienced prolonged
periods of economic crises, caused by internal and external factors over which we have no control. Those periods have been characterized
by exchange rate instability, high inflation, high domestic interest rates, changes in oil prices, economic contraction, a reduction
of international capital flows, balance of payment deficits, a reduction of liquidity in the banking sector and high unemployment
rates. Decreases in the growth rate of the Mexican economy, or periods of negative growth, or increases in inflation may result
in lower demand for our products. The Mexican government recently cut spending in response to a downward trend in international
crude oil prices, and it may further cut spending in the future. These cuts could adversely affect the Mexican economy and, consequently,
our business, financial condition, operating results and prospects. We cannot assure you that economic conditions in Mexico will
not worsen, or that those conditions will not have an adverse effect on our financial performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Political, social and other developments in Mexico could adversely
affect our business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Political, social and other developments in
Mexico may adversely affect our business. Social unrest, such as strikes, suspension of labor, demonstrations, acts of violence
and terrorism in the Mexican states in which we operate could disrupt our financial performance. Additionally, the Mexican government
has exercised, and continues to exercise, significant influence over the economy. Accordingly, Mexican federal governmental actions
and policies concerning the economy, the regulatory framework, the social or political context, and state-owned and stated controlled
entities or industries could have a significant impact on private sector companies and on market conditions, prices and returns
of Mexican securities. In the past, governmental actions have involved, among other measures, increases in interest rates, changes
in tax policies, price controls, currency devaluations, capital controls and limits on imports.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Presidential and federal congressional
elections in Mexico were held on July 1, 2018. Mr. Andr&eacute;s Manuel L&oacute;pez Obrador, a member of the <I>Movimiento
Regeneraci&oacute;n Nacional</I> (National Regeneration Movement, or Morena), was elected President of Mexico and took office
on December 1, 2018, replacing Mr. Enrique Pe&ntilde;a Nieto, a member of the <I>Partido Revolucionario Institucional</I>
(Institutional Revolutionary Party, or PRI). The new President&#8217;s term will expire on September 30, 2024. The
newly-elected members of the Mexican Congress took office on September 1, 2018. The uncertainty regarding the direction of
policymaking with the new government could significantly change Mexico&#8217;s political and economic situation, which
consequently could affect our operations. As of the date of this annual report, the National Regeneration Movement holds an
absolute majority in the Chamber of Deputies and controls 19 of 32 Mexican state congresses. This should facilitate the
passing of legislation, including potential changes to the Mexican Constitution, which may increase political uncertainty. We
cannot provide any assurances that political developments in Mexico, over which we have no control, will not have an adverse
effect on our business, financial condition or results from operations. We cannot assure you that the current political
situation or future developments in Mexico, over which we have no control, will not have an adverse effect on our business,
financial condition or results of operations. Further, we cannot assure you that any new government policies will not
adversely affect our business, financial condition and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>The Mexican government has exercised, and continues to exercise,
significant influence over the Mexican economy.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican federal government has exercised,
and continues to exercise, significant influence over the Mexican economy. Accordingly, Mexican federal governmental actions and
policies concerning the economy, state-owned enterprises and state controlled, funded or influenced financial institutions could
have a significant impact on private sector entities in general and on us in particular, and on market conditions, prices and returns
on securities of Mexican companies. The Mexican federal government occasionally makes significant changes in policies and regulations,
and may do so again in the future. Actions to control inflation and other regulations and policies have involved, among other measures,
increases in interest rates, changes in tax policies, price controls, currency devaluations, capital controls and limits on imports.
Tax legislation in Mexico is subject to continuous change and we cannot assure you whether the Mexican government may maintain
existing political, social, economic or other policies, or whether changes may have a material adverse effect on our financial
performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Violence in Mexico may adversely impact the Mexican economy
and have a negative effect on our financial performance.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexican drug related violence and other organized
crime have escalated significantly since 2006, when the Mexican federal government began increasing the use of the army and police
to fight drug trafficking. Drug cartels have carried out attacks largely directed at competing drug cartels and law enforcement
agents, however they also target companies and their employees, including companies&#8217; industrial properties, including through
extortion, theft from trucks or industrial sites, kidnapping and other forms of crime and violence. This increase in violence and
criminal activity has led to increased costs for companies in the form of stolen products </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">and added security and insurance. Corruption
and links between criminal organizations and authorities also create conditions that affect our business operations, as well as
extortion and other acts of intimidation, which may have the effect of limiting the level of action taken by federal and local
governments in response to such criminal activity. We cannot assure you that the levels of violent crime in Mexico, over which
we have no control, will not have an adverse effect on the country&#8217;s economy and, as a result, on our financial performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Depreciation of the Mexican peso relative to the U.S. dollar
could adversely affect our financial performance.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The peso historically has been subject to significant
depreciation against the U.S. dollar. Depreciation of the Mexican peso relative to the U.S. dollar decreases a portion of our revenues
in U.S. dollar terms, as well as increases the cost of a portion of the raw materials we require for production and any debt obligations
denominated in U.S. dollars, and thereby may negatively affect our results of operations. The Mexican Central Bank may from time
to time participate in the foreign exchange market to minimize volatility and support an orderly market. The Mexican Central Bank
and the Mexican government have also promoted market-based mechanisms for stabilizing foreign exchange rates and providing liquidity
to the exchange market, such as using over-the-counter derivatives contracts and publicly-traded futures contracts on the Chicago
Mercantile Exchange. However, the Peso is currently subject to significant fluctuations against the U.S. dollar and may be subject
to such fluctuations in the future. Since the second half of 2008, the value of the Mexican peso relative to the U.S. dollar has
fluctuated significantly. According to the U.S. Federal Reserve Board, during this period the exchange rate registered a low of
Ps. 9.91 to U.S.$1.00 on August 5, 2008, and a high of Ps. 21.89 to U.S.$1.00 on January 19, 2017. In 2018 the exchange rate registered
a low of Ps. 17.97 to U.S.$1.00 and a high of Ps. 20.67 to U.S.$1.00.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A severe depreciation of the Mexican peso
may also result in disruption of the international foreign exchange markets and may limit our ability to transfer and to
convert Mexican pesos into U.S. dollars and other currencies. While the Mexican government does not currently restrict, and
since 1982 has not restricted the right or ability of Mexican or foreign persons or entities to convert Mexican pesos into
U.S. dollars or to transfer other currencies out of Mexico, the Mexican government could impose restrictive exchange rate
policies in the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Currency fluctuations or restrictions on transfer
of funds outside Mexico may have an adverse effect on our financial performance, and could adversely affect the U.S. dollar value
of the price of our Series B shares and the ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On December 17, 2015, a day after the
U.S. Federal Reserve increased the target range for the federal funds rate in the United States by 25 basis points, the
Mexican Central Bank increased the reference rate from 3.00% to 3.25% in an effort to counteract a sharp depreciation of the
Mexican peso that could affect Mexico&#8217;s expected rate of inflation. On February 17, 2016, the Mexican Central Bank
further increased the reference rate from 3.25% to 3.75%, and has been increasing the reference rate regularly since then, to
8.25% as of March 26, 2019. We cannot assure you that, as a result of future increases by U.S. Federal Reserve of the target
range for the federal funds rate in the United States, the Mexican economy or the value of securities issued by Mexican
companies will not be affected, including as a result of any precipitous unwinding of investments in emerging markets,
depreciations and increased volatility in the value of their currency and higher interest rates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>High inflation rates in Mexico may affect demand for our products
and result in cost increases.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexico has historically experienced high annual
rates of inflation. The annual rate of inflation, as measured by changes in the Mexican national consumer price index (<I>&Iacute;ndice
Nacional de Precios al Consumidor</I>) published by the INEGI was 4.1% for 2014, 2.1% for 2015, 3.4% for 2016, 6.8% for 2017 and
4.8% for 2018. High inflation rates could adversely affect our business and results of operations by reducing consumer purchasing
power, thereby adversely affecting demand for our products, increasing certain costs beyond levels that we could pass on to consumers,
and by decreasing the benefit to us of revenues earned if the inflation rate exceeds the growth in our pricing levels.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Developments in other countries could adversely affect the
Mexican economy, our financial performance and the price of our shares.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican economy and the market value of
Mexican companies may be, to varying degrees, affected by economic and market conditions globally, in other emerging market countries
and major trading partners, in particular the United States. Although economic conditions in other countries may differ significantly
from economic conditions in Mexico, investors&#8217; reactions to adverse developments in other countries may have an adverse effect
on the market value of securities of Mexican issuers or of Mexican assets. In recent years, for example, prices of both Mexican
debt securities and equity securities decreased substantially as a result of developments in Russia, Asia, Europe and Brazil. Also,
credit issues in the United States have in the past resulted in significant fluctuations in global financial markets, including
Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, in recent years economic
conditions in Mexico have become increasingly correlated with economic conditions in the United States as a result of the
North American Free Trade Agreement, or NAFTA, increased economic activity between the two countries, and the remittance of funds
from Mexican immigrants working in the United States to Mexican residents. However, Donald Trump&#8217;s victory in the U.S.
presidential election in November 2016 has created uncertainty regarding the future of NAFTA and trade between the U.S. and
Mexico. On January 20, 2017, Donald Trump became president of the U.S. President Trump and the Trump administration have made
comments suggesting that he intends to re-negotiate the free trade agreements that the U.S. is party to, including NAFTA, and
to implement high import taxes. On March 1, 2018, President Trump announced a 25% tariff on all steel products and a 10%
tariff on all aluminum products imported into the United States for an indefinite amount of time under Section 232 of the
Trade Expansion Act. In addition, leaders from the United States, Canada and Mexico also commenced discussions
regarding NAFTA on January 23, 2018 in Montreal, Canada. In November 2018, the United States, Mexico and Canada signed
the United States-Mexico-Canada Agreement, or USMCA, which is designed to replace NAFTA. The USMCA remains subject to
approval and ratification by the legislatures in each of the three countries. If the United States fails to ratify the USMCA
and withdraws from NAFTA, or if the United States withdraws from or makes material changes to other international
trade agreements to which it is a party, trade barriers and other costs associated with trade between the United States and
Mexico may increase, which could have a material adverse effect on our business, financial condition and results of
operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Moreover, the debt crisis in the European Union,
changes in Chinese exchange rate policy, continuing concerns regarding the slowdown of the Chinese economy, recent terrorist attacks
and recent sharp declines in the price of crude oil, may also affect the global and Mexican economies. We cannot assure you that
events in other emerging market countries, in the United States or elsewhere will not adversely affect our financial performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We could be adversely affected by violations of the Mexican
Federal Anticorruption Law in Public Contracting, the U.S. Foreign Corrupt Practices Act and similar worldwide anti-bribery laws.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">The Mexican Federal Anticorruption Law (<I>Ley
Federal de Anticorrupci&oacute;n en Contrataciones P&uacute;blicas</I>), the U.S. Foreign Corrupt Practices Act and similar worldwide
anti-bribery laws generally prohibit companies and their intermediaries from making improper payments to government officials and
other persons for the purpose of obtaining or retaining business. There can be no assurance that our internal control policies
and procedures will protect us from reckless or criminal acts committed by our employees or agents. Violations of these laws, or
allegations of such violations, could disrupt our business and could have an adverse effect on our business, financial condition
and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our financial statements are prepared in accordance with IFRS
and therefore are not directly comparable to financial statements of other companies prepared under U.S. GAAP or other accounting
principles.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">All Mexican companies listed on the Mexican
Stock Exchange must prepare their financial statements in accordance with IFRS which differs in certain significant respects from
U.S. GAAP. Items on the financial statements of a company prepared in accordance with IFRS may not reflect its financial position
or results of operations in the way they would be reflected had such financial statements been prepared in accordance with U.S.
GAAP. Accordingly, Mexican financial statements and reported earnings are likely to differ from those of companies in other countries
in this and other respects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Mexico has different corporate disclosure and accounting standards
than those in the United States and other countries.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A principal objective of the securities laws
of the United States, Mexico and other countries is to promote full and fair disclosure of all material corporate information,
including accounting information. However, there may be different or less publicly available information about issuers of securities
in Mexico than is regularly made available by public companies in countries with more highly developed capital markets, including
the United States. The disclosure standards imposed by the Mexican Stock Exchange may be different than those imposed by securities
exchanges in other countries or regions such as the United States. As a foreign private issuer, we are not subject to U.S. proxy
rules and are exempt from certain reports under the U.S. Securities Exchange Act of 1934, as we are not required to file annual,
quarterly and current reports and financial statements with the SEC as frequently or as promptly as U.S. domestic reporting companies
whose securities are registered under the Exchange Act. These exemptions and leniencies will reduce the frequency and scope of
information and protections available to you in comparison to those applicable to a U.S. domestic reporting company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Risks Related to Brazil</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Brazilian political and economic conditions, and the Brazilian
government&#8217;s economic and other policies, may negatively affect demand for our products.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Brazilian economy has been characterized
by frequent and occasionally extensive intervention by the Brazilian government and unstable economic cycles. The Brazilian government
has often changed monetary, taxation, credit, tariff and other policies to influence the course of Brazil&#8217;s economy. The
Brazilian government&#8217;s actions to control inflation and implement other policies have at times involved wage and price controls,
blocking access to bank accounts, imposing capital controls and limiting imports into Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our results of operations and financial condition
may be adversely affected by factors such as:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">fluctuations in exchange rates;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">exchange control policies;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">interest rates;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">inflation;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">tax policies;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">expansion or contraction of the Brazilian economy, as measured by rates of growth in GDP;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">liquidity of domestic capital and lending markets; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">other political, diplomatic, social and economic developments in or affecting Brazil.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Brazilian markets have been experiencing heightened
volatility due to the uncertainties derived from the ongoing <I>Lava Jato</I> investigation, which is being conducted by the Office
of the Brazilian Federal Prosecutor, and its impact on the Brazilian economy and political environment. Members of the Brazilian
federal government and of the legislative branch, as well as senior officers of the state-owned oil company Petr&oacute;leo Brasileiro
S.A. &#8211; Petrobras, have faced allegations of political corruption. These government officials and senior officers
allegedly accepted bribes by means of kickbacks on contracts granted by Petrobras to several infrastructure, oil and gas and construction
companies. As a result of the  <I>Lava Jato</I> investigation, a number of senior politicians, including congressman and
officers of the major state-owned companies in Brazil resigned or have been arrested.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The potential outcome of these investigations
and proceedings is uncertain, but they have adversely affected and we expect that they will continue to adversely affect the Brazilian
markets. We cannot predict whether the allegations or proceedings will lead to further political and economic instability or whether
new allegations against government officials or other companies in Brazil will arise in the future. In addition, we can neither
predict the outcome of any such allegations and proceedings nor their effect on the Brazilian economy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Amidst this background of political
uncertainty, in August 2016, the Brazilian Senate approved the removal from office of Brazil&#8217;s then-President, Dilma
Rousseff, following a legal and administrative impeachment process for infringement of budgetary laws. Michel Temer, the
former Vice-President, who assumed the presidency of Brazil following Rousseff&#8217;s ouster, is also under investigation on
corruption allegations. In addition, the former President, Luiz Inacio Lula da Silva, began serving a 12-year prison sentence
on corruption and money laundering charges in April 2018 yet had led for a while the polls as a top contender to win the 2018
presidential election. On October 28, 2018, Jair Bolsonaro, a former member of the military and three-decade congressman, was
elected the president of Brazil and took office on January 1, 2019. During his presidential campaign, Bolsonaro was reported
to favor the privatization of state-owned companies, economic liberalization, and social security and tax reforms. However,
there is no guarantee that Bolsonaro will be successful in executing his campaign promises or passing certain favored reforms
fully or at all, particularly when confronting a fractured congress. In February 2019, the Brazilian federal government
presented to the Congress a bill proposing a large and comprehensive change of Brazil&#8217;s public social security system.
If some or all of these public expenses are maintained and the required reforms are not passed, Brazil will continue to run a
budget deficit for 2019 and the years going forward. We cannot predict the effects of this budget deficit on the Brazilian
economy. We cannot predict which policies the Brazilian federal government may adopt or change or the effect that any such
policies might have on our business and on the Brazilian economy. Any such new policies or changes to current policies may
have a material adverse impact on our business, results of operations, financial condition and prospects. In addition, his
current minister of the economy, Paulo Guedes, proposed during the presidential campaign the revocation of income tax
exemption over payment of dividends, which, if enacted, would increase the tax expenses associated with any dividend or
distribution by Brazilian companies, which could impact our capacity to receive, from our subsidiaries, future cash
dividends or distributions net of taxes. Moreover, Bolsonaro was generally a polarizing figure during his campaign for
presidency, particularly in relation to certain of his behavioral views, and we cannot predict the ways in which a divided
electorate may continue to impact his presidency and ability to implement policies and reforms, all of which could have a
negative impact on our business</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, the Brazilian steel sector is facing
a severe crisis. According to the Brazilian Steel Institute, steel consumption fell by 14% in the first nine months of 2015. We
believe this crisis is largely due to a sharp decrease in durable goods manufacturing, particularly motor vehicle production, which
is depressing steel consumption and offsetting the positive impact of construction activity associated with the summer 2016 Olympic
Games held in Rio de Janeiro. The crisis in the Brazilian steel sector could have a material and adverse effect on our Brazilian
business segment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Brazil has experienced extremely high rates
of inflation in the past and has therefore implemented monetary policies that have resulted in one of the highest interest rates
in the world. According to the National Extended Consumer Price Index (<I>&Iacute;ndice Nacional de Pre&ccedil;os ao Consumidor
Amplo</I>), published by the IBGE, the Brazilian price inflation rates were 6.2% in 2014, 11.3% in 2015, 6.6% in 2016, 2.95% in
2017 and 3.43% in 2018. &nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">However, the  Brazilian real currency
(&#8220;BRL&#8221;) remains very sensitive to political developments. For example, it depreciated by -9% against the U.S.
dollar the day after the Temer scandal surfaced. Although the disinflation process is expected to continue over the next
months, allowing for further rate cuts, short-term risks should be closely monitored such as (i) the impact on prices of the
approval of fiscal consolidation measures, (ii) the uncertain external environment and its impact on the currency and (iii)
shocks on food prices stemming to a large extent from unfavorable weather conditions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">There have been significant fluctuations in
the exchange rate between the Brazilian currency and the U.S. dollar and other currencies. For example, the Brazilian real depreciated
19.7% and 53.2% against the U.S. dollar in 2001 and 2002, respectively and appreciated 18.0%, 8.0%, 12.3%, 8.5% and 17.0% against
the U.S. dollar in 2003, 2004, 2005, 2006 and 2007, respectively. In 2008, the Brazilian real depreciated again approximately 31.9%
against the U.S. dollar. In 2009, the Brazilian real appreciated 25.3% against the U.S. dollar, while in December 31, 2010 the
Brazilian real to U.S. dollar exchange rate was R$1.6662, according to the Brazilian Central Bank. In 2011, the Brazilian real
depreciated by 13.6% against the U.S. dollar, from R$1.6510 in the beginning of the period to R$1.8758 by the end of the period,
and in 2012 the Brazilian real went from R$1.8683 in the beginning of the year to R$2.0435 by the end of the period, amounting
to a 9.4% depreciation against the U.S. dollar. In 2013, the Brazilian real went from R$2.0415 in the beginning of the year to
R$2.3426 by the end of the period. In 2014, the Brazilian real went from R$2.3975 in the beginning of the year to R$2.6652 by the
end of the period, corresponding to a 10.8% depreciation against the U.S. dollar.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-indent: 0.5in">However, during 2015, due to the poor economic
conditions in Brazil, including as a result of political instability, the Brazilian real has devalued at a rate that is much higher
than in previous years. On September 24, 2015, the Brazilian real fell to the lowest level since the introduction of the currency,
at R$4.1949 per U.S.$1.00. In 2015, the Brazilian real depreciated 45%, reaching R$3.9048 per U.S.$1.00 on December 31, 2015. Conversely,
in 2016, the Brazilian real went from R$4.0387 per U.S.$1.00 at the beginning of the year to R$3.2591 per U.S.$1.00 on December
31, 2016, corresponding to a 19.3% appreciation against the U.S. dollar. In 2017, the Brazilian real went from R$3.2591 per U.S.$1.00
at the beginning of the year to R$3.3080 per U.S.$1.00 on December 31, 2017, corresponding to a depreciation of 1.5% against the
U.S. dollar. In 2018, the Brazilian real went from R$3.3080 per U.S.$1.00 at the beginning of the year to R$3.8748 per U.S.$1.00
on December 31, 2018, corresponding to a depreciation of 17.1% against the U.S. dollar. There can be no assurance that the Brazilian
real will not depreciate or appreciate further against the U.S. dollar.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">Furthermore, the Brazilian
economy has experienced a sharp downturn in recent years due, in part, to the interventionist economic and monetary policies of
the Brazilian government and the global drop in commodity prices. The current Brazilian federal government is expected to propose
the general terms of a fiscal reform to stimulate the economy and reduce the forecasted budget deficit for 2019, but it is uncertain
whether the Brazilian government will be able to gather the required support in the Brazilian Congress to pass additional specific
reforms. As of the date of this annual report, many of the proposed public expenses in Brazil&#8217;s budget have been maintained
and it is not clear whether other expenses will be reduced or entirely eliminated. If some or all of these public expenses are
maintained, Brazil will continue to run a budget deficit for 2019 and the years going forward. We cannot predict the effects of
this budget deficit on the Brazilian economy. We cannot predict which policies the Brazilian federal government may adopt or change
or the effect that any such policies might have on our business and on the Brazilian economy. Any such new policies or changes
to current policies may have a material adverse impact on our business, results of operations, financial condition and prospects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">Uncertainty as to whether
the Brazilian government will implement changes in policy or regulations affecting these or other factors in the future may contribute
to economic uncertainty in Brazil and to heightened volatility in the Brazilian securities markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 4.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Information on the Company</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>History and Development of the Company</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Overview</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are a diversified manufacturer, processor
and distributor of SBQ steel and structural steel products with production and commercial operations in the United States, Mexico and Brazil. We believe that in 2014, 2015, 2016, 2017 and 2018 we were an important producer of SBQ products in both the
United States and Mexico, in each case in terms of shipped volume. We also believe</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"> that in 2014, 2015, 2016, 2017 and 2018 we were
an important producer of structural and light structural steel products in Mexico in terms of shipped volume.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our SBQ products are used across a broad range
of highly engineered end-user applications, including axles, hubs and crankshafts for automobiles and light trucks, machine tools
and off-highway equipment. Our structural steel products are mainly used in the non-residential construction market and other construction
applications.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We focus on the Mexican and U.S. specialty steel
markets by providing high value added products and services from our strategically located plants. The quality of our products
and services, together with cost benefits generated by our facility locations, has allowed us to develop long standing relationships
with many of our SBQ clients, which include Mexico and U.S.-based automotive and industrial equipment manufacturers and their suppliers.
In addition, our facilities located in the North West and Central parts of Mexico allow us to serve the structural steel and construction
markets in those regions and South West California with an advantage in the cost of freight over competitors which do not have
production facilities in such regions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our legal name is Grupo Simec, S.A.B. de C.V.
and our commercial name for advertising and publicity purposes is Simec. We are a <I>sociedad an&oacute;nima burs&aacute;til de
capital variable</I>, organized under the laws of Mexico. We are domiciled in the city of Guadalajara, Jalisco, and our principal
administrative office is located at Calzada L&aacute;zaro C&aacute;rdenas 601, Guadalajara, Jalisco, Mexico 44440. Our telephone
number is +52-33-3770-6700.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Our History</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our steel operations commenced in 1969 when
a group of families from Guadalajara, Jalisco, formed Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara, S.A. de C.V. (&#8220;CSG&#8221;),
a mini-mill steel company. In 1980, Grupo Sidek, S.A. de C.V. (&#8220;Sidek&#8221;), our former parent company, was incorporated
and became the holding company of CSG. In 1990, Sidek consolidated its steel and aluminum operations into a separate subsidiary,
Grupo Simec, S.A. de C.V., a Mexican corporation with limited liability, organized under the laws of Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In March 2001, Sidek consummated the sale of
its entire approximate 62% controlling interest in our company to Industrias CH. In June 2001, Industrias CH increased its interest
in us to 82.5% by acquiring additional shares from certain of our bank creditors that had converted approximately Ps. 1,185 million
(U.S.$95.4 million) of our debt (U.S.$90.2 million of principal and U.S.$5.2 million of interest) into our common shares. Industrias
CH subsequently increased its equity position in us through various conversions of debt to equity and capital contributions, to
an 84% interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In August 2004, we acquired the property, plant
and equipment and the inventories, and assumed liabilities associated with the seniority premiums of employees, of the Mexican
steel-making facilities of Industrias Ferricas del Norte S.A. (Corporacion Sidenor of Spain, or &#8220;Grupo Sidenor&#8221;) located
in Apizaco, Tlaxcala and Cholula, Puebla. We refer to this acquisition as the &#8220;Atlax Acquisition.&#8221; Our total net investment
in this transaction was approximately Ps. 1,589 million (U.S.$122 million) (excluding value added tax of approximately Ps. 208
million (U.S.$16 million) paid in 2004 and recouped from the Mexican government in 2005), funded with cash from operations, and
a Ps. 247 million (U.S.$19 million) capital contribution from Industrias CH.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In July 2005, we and Industrias CH acquired
100% of the capital stock of Republic, a U.S. producer of SBQ steel. We acquired 50.2% of Republic&#8217;s stock through our majority
owned subsidiary, SimRep, and Industrias CH purchased the remaining 49.8% through SimRep. We financed our portion of the Ps. 2,795
million <B>(</B>U.S.$245 million) purchase price principally through a loan we received from Industrias CH that we have repaid
in full.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On October 9, 2006 we sold our share ownership
in Administradora de Cartera de Occidente, S.A. de C.V. (&#8220;ACOSA&#8221;). ACOSA engaged in the recovery of non-performing
loans acquired pursuant to a public bidding process conducted by the Instituto de Protecci&oacute;n al Ahorro Bancario in Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On November 24, 2007 we purchased 99.95% of
the shares of three subsidiaries of Grupo TMM S.A de C.V. These three subsidiaries were TMM Am&eacute;rica, S.A. de C.V., TMM Continental,
S.A. de C.V. and Mutimodal Dom&eacute;stica, S.A. de C.V. Following the purchase, these companies have engaged in marketing steel.
In February 2008, the names of these three companies were changed to CSG Comercial, S.A. de C.V., Comercializadora de Productos
de Acero de Tlaxcala, S.A. de C.V. and Sider&uacute;rgica de Baja California, S.A. de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2007, the board of directors of CSG decided
to spin-off CSG. CSG conveyed 87.4% of its stockholders equity to Tenedora CSG, S.A. de C.V, as the spun-off company. This corporate
restructuring did not have a material effect on our consolidated financial statements.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On May 30, 2008, we acquired all the capital
stock of Aceros DM and certain affiliated companies (&#8220;Grupo San&#8221;) for a total cost of approximately Ps. 8,730 million
(U.S.$844 million at the exchange rate at that time). Grupo San is a long products steel mini-mill and the second-largest corrugated
rebar producer in Mexico. Grupo San&#8217;s operations are based in San Luis Potos&iacute;, Mexico. Its plants have a production
capacity of 700 thousand tons of finished products annually.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On July 29, 2008, the company acquired 100%
of the shares of Aroproc, S. A. de C. V., Del-Ucral, S. A. de C. V., Qwer, S. A. de C. V. and Transporte Integral Dom&eacute;stico,
S.A. de C.V., subsidiaries of Grupo TMM, S. A. de C. V., to convert them into the operating manager of the  steel plants
located in Mexico. On July 30 2008, these companies were renamed to Promotora de Aceros San Luis, S.A. de C.V., Comercializadora
Aceros DM, S.A. de C.V., Comercializadora Msan, S.A. de C.V. and Productos Sider&uacute;rgicos de Tlaxcala, S.A. de C.V. respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On December 26, 2008, the company acquired 99.95%
of the shares of Northarc Express, S.A. de C.V., a subsidiary corporation of Grupo TMM, S.A. de C.V., to convert this company into
the operating manager of iron and steel plants located in Mexico. On January 6, 2009, this company changed its name to Simec International
2, S.A. de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On February 5, 2009, Simec International 2,
S.A. de C.V. divested assets and liabilities to three new wholly owned Mexican subsidiaries. As a consequence of such reorganization,
Simec International 3, S.A. de C.V.  operated the Tlaxcala and Puebla facilities, Simec International 4, S.A. de C.V. and Simec
International 5, S.A. de C.V jointly operated the San Luis de Potos&iacute; facilities, and Simec International 2, S.A. de C.V.
operated the Guadalajara and Mexicali facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2009 we incorporated two new wholly owned
subsidiaries. Simec Acero, S.A. de C.V. distributes all Grupo Simec products in Mexico and Simec USA, Corp. is responsible for
all export sales of our Mexican companies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On May 12, 2009, we incorporated Pacific Steel
Projects, Inc., a wholly owned subsidiary organized under the laws of the State of California whose purpose is to develop technology
improvement projects for our Mexican facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On August 10, 2009, Simec International, S.A.
de C.V. divested assets and liabilities to four new wholly owned Mexican subsidiaries named Siminsa A, S.A. de C.V., Siminsa B,
S.A. de C.V., Siminsa C, S.A. de C.V. and Siminsa D, S.A. de C.V. After the divesture, Siminsa A was merged into Simec International
2, Siminsa B was merged into Simec International 3, Siminsa C was merged into Simec International 4 and Siminsa D was merged into
Simec International 5.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On November 10, 2009, Simec International 2,
Simec International 3, Simec International 4 and Simec International 5 divested assets and liabilities to Simec Steel, Inc., a
new wholly owned subsidiary organized under the laws of the State of California whose purpose is to provide financing to the Mexican
companies of the group and to seek new investment opportunities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On May 31, 2010 Arrendadora Simec, S.A. de C.V.
divested assets, liabilities and equity to our subsidiary Corporacion ASL, S. A. de C.V. which assumed the operation of Arrendadora
Simec, S.A. de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On June 28, 2010, our subsidiary Simec International
6, S.A. de C.V., whose purpose is to produce steel, was constituted. Simec International 6, S.A. de C.V. begun operations in November
of 2010.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On June 30, 2010, Simec International, S.A.
de C.V., divested assets and equity to our subsidiary Simec International 7, S.A. de C.V. Among the assets transferred the shares
of Aceros DM were included.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On September 3, 2010 we formed a Brazilian entity
denominated GV do Brazil Ind&uacute;stria e Com&eacute;rcio de A&ccedil;o Ltda. On august 5, 2011 we acquired 1,300,000 square
meters of land on Pindamonhangaba, S&atilde;o Paulo State, Brazil, and paid Ps. 121.1 million (U.S.$8 million) for the construction
of a new steel facility. In November 2015, our steel plant in Brazil started operations. This facility has a production capacity
of 450,000 tons of finished goods of rebar and wire, and 800 employees. We have already established contact with major local suppliers
of raw materials. The next step is to attract the special steels market for the automotive and electro-welded wire derivatives
products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On October 21, 2010 in the Extraordinary Shareholders
Meeting of Arrendadora Simec S.A. de C.V. the dissolution of the company was approved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On November 2, 2010, we acquired 100% of the
shares of Lipa Capital, LLC. The total cost of this acquisition was of Ps. 187 million (U.S.$15.2 million at the exchange rate
at that time). On December 9, 2010, Lipa Capital, LLC merged to Simec International 6, S. A. de C. V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On February 3, 2011, we, through two of our
wholly owned subsidiaries (Solon Wire Processing LLC, and the newly formed Republic Memphis LLC), acquired certain plants, machinery
and equipment from BCS Industries LLC and affiliates (&#8220;Bluff City</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"> Steel&#8221;), which was our customer and vendor. For these
assets we paid Ps. 30.6 million (U.S.$2.5 million) in cash and forgave approximately Ps. 73.5 million (U.S.$6 million due) by Bluff
City Steel to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On May 2, 2011 in an Extraordinary
Shareholders Meetings of Acero Transportes S.A. de C.V. and Acero Transportes San S.A. de C.V. (subsidiaries of Grupo San),
their merger was authorized, whereby Acero Transportes S.A. de C.V. was merged into Acero Transportes San S.A. de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On May 20 and October 3, 2011 in
Extraordinary Shareholders Meetings, Simec International 2, S.A. de C.V., Simec International 3 S.A. de C.V., Simec
International 4 S.A. de C.V. and Simec International 5 S.A. de C.V., changed their address, nationality and tax authority to
report to the State of California, USA, transforming them into incorporated companies in accordance with the laws and
regulations of the State of California, USA.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On May 31, 2011 we sold our shares in Arrendadora
del Norte de Matamoros S.A. de C.V. to Perfiles Comerciales Sigosa, S.A. de C.V. (subsidiary of ICH) for Ps. 42.5 thousand, paid
in cash.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On September 1, 2011, the merger of Procesadora
Industrial San S.A. de C.V. into Malla San S.A. de C.V. (subsidiaries of Grupo San) was authorized in their respective Extraordinary
Shareholders Meetings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On November 2011, Republic Steel, Inc. (a
subsidiary of SimRep Corporation) entered into an agreement with an unrelated third-party &#8220;purchaser&#8221; for the
factoring of specific accounts receivable in order to reduce the amount of working capital required to fund accounts
receivable. The agreement was amended on October 26, 2016, so that any party can terminate the agreement after giving seven
days&#8217; notice. On the sale date, the purchaser advances funds equivalent to 80% of the value of receivables. The maximum
amount of outstanding advances related to the assigned receivables is U.S.$30 million (Ps. 620 million). Proceeds on the
transfer reflect the face value of the account minus a discount. The remaining amount between the receivable balance and the
advance is held in reserve by the purchaser. Payment of the funds held in reserve, minus a discount fee are made by the
purchaser within four days of receipt of payment on collection of funds related to each assigned receivable. The discount
fee, which generally ranges from 1% if paid within 30 days (of the advance date) to 3.75% if paid within 90 days, is recorded
as a charge to interest expense in the Consolidated Statements of Comprehensive Income. The purchaser shall have no recourse
against  Republic Steel, Inc. if payments are not received due to insolvency of an account debtor within 120 days of the
invoice date. However, while the facility calls for the sale, assignment, transfer and conveyance of all rights, title and
interests in the selected accounts receivable, the purchaser may put and charge-back any receivable not paid to the purchaser
within 90 days of purchase for any reason besides insolvency of the account debtor. As collateral for the repayment of
advances for receivables sold, the purchaser has a priority security interest in all accounts receivable of Republic Steel,
Inc. Republic Steel, Inc. sold a face amount of Ps. 454.1 million <B>(</B>U.S.$23.1 million) and Ps. 501.3 million <B>(</B>U.S.$25.4
million) of accounts receivable to purchasers during the years ended December 31, 2018 and 2017, respectively. Discount fees
incurred pursuant to this agreement were approximately Ps. 9.5 million (U.S.$0.5 million) and Ps. 9.5 million (U.S.$0.5
million) for the years ended December 31, 2018 and 2017, respectively. Of the face amount of accounts receivable sold to
purchasers, Ps. 53.1 million (U.S.$2.7 million) and Ps. 37.5 million (U.S.$1.9 million) had not been collected by the
purchaser at December 31, 2018 and 2017, respectively, and therefore, such amount at December 31, 2018, is subject to
possible charge-back to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On December 30, 2011 Simec International 7,
S.A. de C.V. sold to Corporaci&oacute;n ASL S.A. de C.V. all of its shares in Corporaci&oacute;n Aceros DM, S.A de C.V., comprising
of a total of 627,305,446 shares (99.9% of the common stock) for a value of Ps. 3,200 million, comprised of a down payment of Ps.
63 million and the remaining of Ps. 3,137 million due on April 30, 2012. This transaction generated a tax loss of Ps. 7,860 million
which amount under the Mexican Income Tax Law (<I>Ley de Impuesto Sobre la Renta</I>), may be deducted against future gains related
to dispositions of securities. On January 30, 2012 Simec International 7, S.A. de C.V. filed a demand challenging the current law,
which limits the deduction of this net loss related to shares sales. On September 24, 2013, the second district judge denied the
shelter and protection of the federal courts against the company pursuant to Article 32, Section XVII of the Mexican Income Tax
Law, arguing that constitutional guaranties were not violated. Dissatisfied with the decision, the company filed an application
for review of such judgment with the Mexican Supreme Court of Justice. The Supreme Court resolved that the constitutionality of
Article 32, Section XVII of the Mexican Income Tax Law was not violated arguing that the Income Tax Law does not violate the guaranties
of tax fairness and proportionality under Article 31, section IV of the Mexican Constitution. As a result, tax losses of the company
may only be applied against future gains related to dispositions of securities or capital gains.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On August 1, 2012 in their respective extraordinary
shareholders meetings of Abastecedora Sider&uacute;rgica, S.A. de C.V. and Aceros DM, S.A. de C.V. (subsidiaries of Grupo San)
the merger of both companies was authorized, whereby Abastecedora Sider&uacute;rgica, S.A. de C.V. was merged into Aceros DM, S.A.
de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On October 8, 2012 in their respective extraordinary
shareholders meetings of Simec Steel, Inc., Simec International 2, Inc., Simec International 3, Inc. and Simec International 4,
Inc., the merger of four subsidiaries was authorized, whereby Simec International 2, Inc., Simec International 3, Inc., Simec
International 4, Inc. were merged into Simec Steel, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On October 30, 2012, we and our subsidiary Corporacion
ASL, S.A. de C.V. purchased shares of a company called Orge S.A. de C.V. (Orge) for Ps. 27 million, on that same date, Corporacion
ASL, S.A. de C.V. made a capital increase of Ps. 67 million, which proceeds were used for the payment of an outstanding liability
of Orge. The shares acquired correspond to one Class &#8220;I,&#8221; series &#8220;B&#8221; share, which represents 0.01% of the
shares of such class, and 53,564,127 Class &#8220;II,&#8221; series &#8220;L&#8221; shares, which represent 100% of the shares
of such class. These shares are without par value and shares of Class &#8220;II&#8221; are restricted and confer limited voting
rights and no power to appoint the management of the company, however the Board of Directors is comprised exclusively of officers
and shareholders of us, therefore, from that date on, we consolidate the financial statements of Orge. Orge was incorporated on
July 19, 2012 through a split. Before we acquired the shares, Orge had a loss
on the sale of certain securities that will carry a tax loss of Ps. 1,700 million. Orge is engaged in the production of steel and
began operating in October 2012.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On December 18, 2012 in an extraordinary shareholders
meeting of Simec International 6, S.A. de C.V., the split of this company was approved and two new wholly owned Mexican subsidiaries
were incorporated, under the names Simec International 8, S.A. de C.V. and Siminsa E, S.A. de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In May 2013, Malla San, S.A. de C.V., operator
of the plant which produces mesh and wire derivatives in San Luis Potosi, split into two new entities, Malla San 1 S.A. de C.V.
and Malla San 2 S.A. de C.V., and therefore ceased to exist.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On August 8, 2013, we and our subsidiary Simec
International, S.A. de C.V. purchased shares of a company called Seehafen Operadora Maritima, S.A.P.I. de C.V. (Seehafen) for Ps.
44 million. The shares acquired correspond to (i) 500 ordinary, nominative</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Class &#8220;I&#8221; shares, representative of the fixed portion
of the capital stock of Seehafen, which represents 50% of the shares of such class and (ii) 99,000 nominative Class &#8220;II&#8221;
shares, representative of the variable portion of the capital stock of Seehafen, which represents 100 % of the shares of such class.
These shares are without par value and Class &#8220;II&#8221; shares confer no voting rights. The transactions described above
were approved in an extraordinary shareholders meeting of Seehafen celebrated on the same date, which also approved its change
of name to Simec International 9, S.A.P.I. de C.V. (Simec 9), the modification of its corporate purpose and the appointment of
members to its Board of Directors, comprised exclusively of officers and shareholders of us, therefore, from that date on, we consolidate
the financial statements of Simec 9. Seehafen was incorporated on August 3, 2012 through a split.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On November 20, 2013, the merger of Simec USA,
Corporation and Simec International 5, Inc. was authorized in their respective extraordinary shareholders meetings, whereby the
first entity subsisted and the second ceased to exist.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On November 30, 2013 and December 2,
2013, the merger of Compa&ntilde;&iacute;a Sider&uacute;rgica del Pac&iacute;fico, S.A. de C.V., Comercializadora Msan S.A.
de C.V., Comercializadora de Productos de Acero de Tlaxcala, S.A. de C.V., Productos Sider&uacute;rgicos de Tlaxcala, S.A. de
C.V., Comercializadora Simec, S.A. de C.V., Siminsa E, S.A. de C.V., and Sider&uacute;rgica de Baja California, S.A. de C.V.
was authorized in their respective extraordinary shareholders meetings, whereby the first entity subsisted and the others
ceased to exist.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 16, 2015, we entered into a cooperation
agreement with the government of the State of Tlaxcala, Mexico, to build a new steel facility, which will have a production capacity
of 600,000 tons of bar quality steel (SBQ). In October and December 2015, we acquired land adjacent to our existing plant in Tlaxcala,
which will increase the extension by 100 hectares. On October 20, 2015, we entered into an agreement with Danieli &amp;
Officine Meccaniche for the construction (excluding civil engineering) of the plant and the provision of all required equipment.
The total budget for the project will be approximately U.S.$600 million (Ps. 12,398 million), which will be financed with our own
resources. We started steelmaking operations in July 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 20, 2015, we incorporated a new wholly-owned
subsidiary named Aceros Especiales Simec Tlaxcala, S.A. de C.V., in which Grupo Simec, S.A.B. de C.V. holds 49,999 class &#8220;I&#8221;
shares and Simec International, S.A. de C.V. holds one class &#8220;I&#8221; share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 20, 2015, we incorporated a new wholly-owned
subsidiary named Recursos Humanos de la Industria Sider&uacute;rgica de Tlaxcala, S.A. de C.V., in which Grupo Simec, S.A.B. de
C.V. holds 49,999 class &#8220;I&#8221; shares and Simec International, S.A. de C.V. holds one class &#8220;I&#8221; share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On March 21, 2015, we and our subsidiary Simec
International, S.A. de C.V. purchased 2,500 class &#8220;I1&#8221;, ordinary, nominative and without par value shares of a company
called RRLC, S.A.P.I. de C.V. (RRLC), representing the fixed portion of its capital stock, which represented 50% of the shares
of such class, and 46,103 class &#8220;II&#8221;, non-voting, nominative, without par value shares of RRLC, representing the variable
portion of its capital stock, which represented 100% of the shares of that class, in the aggregate amount of Ps. 18.6 million.
RRLC was incorporated as a result of a spin-off of another company on December 11, 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On October 30, 2015, our subsidiaries Simec
International 7, S.A. de C.V. and Simec International, S.A. de C.V., acquired 25,000 class &#8220;I&#8221;, ordinary, nominative
and without par value shares in a company called Grupo Chant, S.A.P.I. de C.V. (Chant), representing the fixed portion of its capital
stock, which represented 50% of the shares of such class, and 1,000,000 class &#8220;II&#8221;, non-voting, nominative and without
par value shares of Chant, representing the variable portion of its capital stock, which represented 100% of the shares of that
class, in the aggregate amount of Ps. 167 million. Chant was incorporated as a result of a spin-off of another company on June
12, 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 13, 2016, we incorporated a new wholly-owned
subsidiary named GSIM de Occidente, S.A. de C.V., in which Grupo Simec, S.A.B. de C.V. holds 49,999 class &#8220;I&#8221; shares
and Simec International, S.A. de C.V. holds one class &#8220;I&#8221; share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 13, 2016, we incorporated a new wholly-owned
subsidiary named Fundiciones de Acero Estructural, S.A. de C.V., in which Grupo Simec, S.A.B. de C.V. holds 49,999 class &#8220;I&#8221;
shares and Simec International, S.A. de C.V. holds one class &#8220;I&#8221; share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In August 2016 Republic Steel sold to a third
party, at a price of U.S.$350,000 (Ps. 7 million), the assets of the Memphis, Tennessee plant, which had been idled.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On December 5, 2017, Grupo Simec, S.A.B. de
C.V. and Simec International 7, S.A. de C.V. (a subsidiary), acquired 2,000 Class &quot;I&quot; ordinary shares, nominative and
without nominal value in a company called Se&ntilde;ales del Norte S.A. de C.V., representing the</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">fixed portion of its capital stock, which represented 100% of the
shares of that class and 3,908,782 class &quot;II&quot; shares, without voting rights, nominative, and without nominal value, which
represented 100% of the variable portion of the share capital, in the aggregate amount of Ps. 122.7 million pesos, so that as of
that date Se&ntilde;ales del Norte SA de CV is consolidated in our financial statements. On March 13, 2018 we changed its name
to &quot;Sider&uacute;rgicos Noroeste S.A. de C.V. &quot;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On May 1, 2018, Grupo Simec, S.A.B de
C.V. entered into a contract with Arcelor Mittal Brasil, S.A. for the acquisition of the steel products plants of
Cariacica, in Esp&iacute;ritu Santo, and the transfer of the lease contract for the plant in Itauna, in Minas Gerais, both in
Brazil. The production capacity of the Cariacica plant is 600,000 tons of liquid steel per year and 450,000 tons of rolled
steel products per year and the production capacity of the Itauna plant is 100,000 tons of rolled steel products per
year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Principal Capital Expenditures</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We continually seek to improve our operating
efficiency and increase sales of our products through capital investments in new equipment and technology. These capital expenditures
are financed primarily with funds that we segregate monthly from the results of operations generated by each facility.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We currently estimate capital
expenditures for the year 2019 will be approximately Ps. 702.4 million (U.S.$35.7 million), Ps. 345.6 million (U.S.$17.6 million) of estimated capital
expenditures in our Republic facilities and Ps. 356.8 million (U.S.$18.1 million) consisting of capital
expenditures in our facilities in Mexico. Nevertheless, this estimate is subject to certain uncertainties and actual capital
expenditures in 2019 may differ significantly from such estimate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, we spent Ps. 433.2 million (U.S.$22.1
million) on capital investments for Republic&#8217;s facilities, including Ps. 91.4 million (U.S.$4.7 million) at the Lorain, Ohio
facility, Ps. 107.6 million (U.S.$5.5 million) at the Lackawanna, New York facility, Ps. 187 million (U.S.$9.5 million) at the
Canton, Ohio facility, Ps. 35.3 million (U.S.1.8 million) at the Solon, Ohio facility, and Ps. 11.9 million (U.S.$0.6 million)
at the Massillon, Ohio facility. We spent Ps. 1,552.5 million (U.S.$78.9 million) on capital improvements at our facilities in
Mexico, including Ps. 1,262.6 million (U.S.$64.2 million) at the Apizaco facility, Ps. 15.9 million (U.S.$0.8 million) at the Mexicali
facility, Ps. 168.9 million (U.S.$8.6 million) at the Guadalajara facility, and Ps. 105.1 million (U.S.$5.3 million) at the San
Luis facilities. We also spent Ps. 8.7 million (U.S.$0.4 million) in our steel facility on Pindamonhangaba, Sao Paulo State, Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2017, we spent Ps. 622.8 million (U.S.$31.6
million) on capital investments for Republic&#8217;s facilities, including Ps. 8.1 million (U.S.$0.4 million) at the Lorain, Ohio,
facility, Ps. 54.8 million (U.S.$2.8 million) at the Lackawanna, New York, facility, Ps. 546.5 million (U.S.$27.7 million) at the
Canton, Ohio, facility, Ps. 8.7 million (U.S.0.4 million) at the Solon, Ohio ,facility, and Ps. 4.7 million (U.S.$0.2
million) at the Massillon, Ohio, facility. We spent Ps. 2,394.5 million (U.S.$121.3 million) on capital improvements at our facilities
in Mexico, including Ps. 1,525 million (U.S.$77.3 million) at the Apizaco facility, Ps. 3.5 million (U.S.$0.2 million) at the Mexicali
facility, Ps. 106.8 million (U.S.$5.4 million) at the Guadalajara facility, and Ps. 759.2 million (U.S.$38.4 million) at the San
Luis facilities. We also spent Ps. 22.2 million (U.S.$1.1 million) in our steel facility on Pindamonhangaba, Sao Paulo State, Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2016, we spent Ps. 816.6 million (U.S.$37.1
million) on capital investments for Republic&#8217;s facilities, including Ps. 691.6 million (U.S.$31.4 million) at the Lorain,
Ohio, facility, Ps. 2.8 million (U.S.$0.1 million) at the Lackawanna, New York, facility, Ps. 105.3 million (U.S.$4.8 million)
at the Canton, Ohio, facility, Ps. 15 million (U.S.0.7 million) at the Solon, Ohio, facility, and Ps. 1.9 million (U.S.$0.1 million)
at the Gary, Indiana, facility. We spent Ps. 2,169.3 million (U.S.$135.6 million) on capital improvements at our facilities in
Mexico, including Ps. 2,006.1 million (U.S.$125.4 million) at the Apizaco facility, Ps. 1.2 million (U.S.$0.1 million) at the Mexicali
facility, Ps. 26.4 million (U.S.$1.6 million) at the Guadalajara facility, and Ps. 135.6 million (U.S.$8.5 million) at the San
Luis facilities. We also spent Ps. 114.3 million (U.S.$7.1 million) in our steel facility on Pindamonhangaba, Sao Paulo State,
Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Business Overview</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the United States, Mexico and Brazil, we
own and operate 15 state-of-the-art steel making, processing and/or finishing facilities with a combined annual crude steel
installed production capacity of 5.3 million tons and a combined annual installed rolling capacity of 4.5 million tons. We own
both mini-mill and integrated steel making facilities, which give us the flexibility to optimize our production and reduce production
costs based on the relative prices of raw materials (e.g., scrap for mini-mills and iron ore for blast furnace).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We currently own and operate:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a mini-mill in Guadalajara, Jalisco;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a mini-mill in Mexicali, Baja California Norte;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">two mini-mills in Apizaco, Tlaxcala;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a cold finishing facility in Cholula, Puebla;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">two mini-mills in San Luis Potos&iacute;, San Luis Potos&iacute;, Mexico;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a mini mill in Canton, Ohio, an integrated facility in Lorain, Ohio and value-added rolling and finishing facilities in Lorain and Massillon, Ohio; Lackawanna, New York and Solon, Ohio, all of which we own through our majority-owned subsidiary, Republic, and</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a mini-mill and rebar and wire rod rolling mill in Pindamonhangaba, S&atilde;o Paulo
    (Brazil), a mini-mill in Cariacica, Espirito Santo (Brazil) and we lease and operate rolling and finishing facilities in
    Itauna,     Minas     Gerais     (Brazil).</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, we had net sales of Ps.
35.7 billion, gross profit of Ps. 5.1 billion and net income of Ps. 3.3 billion. In 2018, approximately 26% of our
consolidated sales were in our segment in the United States, approximately 57% were in our segment in Mexico and
approximately 17% were in our segment in Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Business Strategy</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We seek to further consolidate our position
as a leading producer, processor and distributor of SBQ steel in North America and structural steel in Mexico. We also seek to
expand our presence in the steel industry by identifying and pursuing growth opportunities and value enhancing initiatives. Our
strategy includes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Improving our cost structure.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are continually working to reduce our operating
cost and non-operating expenses and plan to continue to do so by reducing overhead expenses and operating costs through sharing
best practices among our operating facilities and maintaining a conservative capital structure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Focusing on high margin and value-added products.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We prioritize the production of high margin
steel products over volume and utilization levels. We plan to continue to base our production decisions on achieving relatively
high margins.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Building on our strong customer relationships.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We intend to strengthen our long-standing customer
relationships by maintaining strong customer service and proactively responding to changing customer needs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Pursuing strategic growth opportunities.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have successfully grown our business by acquiring,
integrating and improving under-performing operations. In addition, we intend to continue to pursue acquisition opportunities that
will allow for disciplined growth of our business and value creation for our shareholders. We also intend to pursue organic growth
by reinvesting the cash generated by our operating activities to expand the capacity and increase the efficiency of our existing
facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Our Products</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We produce a wide range of value-added SBQ
steel, long steel and medium-sized structural steel products. In our Mexican facilities, we produce I-beams, channels,
structural and commercial angles, hot rolled bars (round, square and hexagonals), flat bars, rebars, cold finished bars and
wire rods. In our U.S. facilities, we produce hot rolled bars, cold finished bars, semi-finished tube rounds and other
semi-finished trade products. In our Brazil facilities, we produce rebars, I-beams, channels, structrual and commercial angles.
The following is a description of these products and their main uses:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>I-beams</I>. I-beams, also known as standard beams, are &#8220;I&#8221; form steel structural sections with two equal parallel sides joined together by the center with a transversal section, forming 90&ordm; angles. We produce I-beams in our Mexican  and Brazil facilities and they are mainly used by the industrial construction sector as structure supports.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Channels</I>. Channels, also known as U-Beams because of their &#8220;U&#8221; form, are steel structural sections with two equal parallel sides joined together by its ends with a transversal section, forming 90&ordm; angles. We produce channels in our Mexican  and Brazil facilities and they are mainly used by industrial construction sector as structure supports and for stocking systems.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Angles</I>. Angles are two equal sided sections joined by their ends with a 90&ordm;
    angle, in an &#8220;L&#8221; form. We produce angles in our Mexican and Brazil facilities and they are used mainly by the
    construction and furniture industries as joist structures and framing systems.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Hot rolled bars</I>. Hot rolled bars are round, square and hexagonal steel bars that can be made of special or commodity steel. The construction, auto part and furniture industries mainly use the round and square bars. The hexagonal bars are made of special steel and are mainly used by the hand tool industry. We produce the steel sections in our Mexican and U.S. facilities.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Flat bars</I>. Flat bars are rectangular steel sections that can be made of special or commodity steel. We produce flat bars at our Mexican facilities. The auto part industry mainly uses special steel as springs, and the construction industry uses the commodity steel flat bars as supports.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Rebar</I>. Rebar is reinforced, corrugated round steel bars with sections from 0.375 to 1.5 inches in diameter, and we produced rebar in our Mexican facilities and in our Brazil facilities. Rebar is only used by the construction industry to reinforce concrete. Rebar is considered a commodity product due to its general acceptance by most consumers of industry standard specifications.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Cold-finished bars</I>. Cold-finished bars are round and hexagonal SBQ steel bars
    transformed through a diameter reduction process. This process consists of (1) reducing the cross sectional area of a bar by
    drawing the material through a die without any pre-heating or (2) turning or &#8220;peeling&#8221; the surface of the bar.
    The process changes the mechanical properties of the steel, and the finished product is accurate to size, free from scale
    with a bright surface finish. We produce these bars in our Mexican and U.S.  facilities, primarily to supply the auto part
    industry.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the periods
indicated, our sales volume for basic steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Steel Product Sales Volume</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended
        December 31,</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 55%">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2014</B></P></TD>
    <TD STYLE="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2015</B></P></TD>
    <TD STYLE="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">(thousands of tons)</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">I-Beams</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">71.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">83.2</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">81.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">76.6</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">72.5</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Channels</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">62.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">63.3</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">65.8</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">54.3</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">48.7</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Angles<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">164.3</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">182.3</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">182.5</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">155.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">156.7</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Hot-rolled bars (round, square and hexagonal rods)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">823.2</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">666.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">600.4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">560.0</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">564.9</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Flat bar</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">94.5</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">183.1</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">129.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">150.0</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">168.7</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Rebar</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">567.4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">577.8</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">774.6</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">854.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">924.2</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Cold finished bars</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">207.5</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">126.3</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">163.2</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">149.4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">151.9</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Other semi-finished trade products<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">130.8</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">89.4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">10.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">8.4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">14.0</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">17.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">21.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">22.3</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">18.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">18.5</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Wire rod</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">12.2</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3.8</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">24.8</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">34.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">48.7</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh panel</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">19.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">22.8</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">28.1</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">24.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">22.1</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Other</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">25.1</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">5.3</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">1.1</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">3.2</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">0.9</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.25in"><FONT STYLE="font-size: 10pt">Total steel sales</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 2.25pt double">2,197.0</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 2.25pt double">2,025.9</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 2.25pt double">2,084.9</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 2.25pt double">2,091.2</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 2.25pt double">2,191.8</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 10pt">Includes structural angles and commercial angles.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Includes billets and blooms (wide section square and round bars).</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Sales and Distribution</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We sell and distribute our steel products throughout
North America. We also export steel products from Mexico to Central and South America and Europe. In 2018, approximately 32% of
our steel product sales in tons represented SBQ steel products, of which we sold 65% to the auto part industry, 21% to service
centers, 1% for hand tools and the remaining 13% to other industries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, direct sales in tons to the automotive
industry decreased by 4% compared to 2017. In 2017, direct sales in tons to the automotive industry increased by 6% compared to
2016. In 2016, direct sales in tons to the automotive industry decreased by 23% compared to 2015. In 2015, direct sales in tons
to the automotive industry increased by 18% compared to 2014. In 2014, direct sales in tons to the automotive industry increased
by 44% compared to 2013. In 2014, 2015, 2016, 2017 and 2018 sales in tons to the energy sector accounted for 10%, 0.01%, 0.1%,
0.5% and 0.4%, respectively, of our sales of SBQ steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the periods
indicated, our Mexico, U.S., Canada and Brazil product sales as a percentage of our total product sales in tons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Steel Product Sales By Region</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Mexico&nbsp;</B></P></TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>United States,
        Canada, Brazil and Other Countries&nbsp;</B></P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="11" STYLE="padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended
        December 31,&nbsp;</B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2014&nbsp;</B></P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2015</B></P></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016&nbsp;</B></P></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017&nbsp;</B></P></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018&nbsp;</B></P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2014&nbsp;</B></P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2015&nbsp;</B></P></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016&nbsp;</B></P></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">I-Beams</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">98%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">97%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">98%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">94%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;1%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;2%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: -0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;3%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;2%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;6%</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Channels</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">44%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">54%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">62%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">55%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">56%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">56%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">46%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">38%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">45%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">44%</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Angles</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">75%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">82%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">84%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">83%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">67%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">25%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">18%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">16%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">17%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">33%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Hot-rolled bars (round, square and hexagonal rods)</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">33%</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">36%</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">42%</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">39%</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">32%</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">67%</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">64%</FONT></TD>
    <TD STYLE="padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">58%</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">61%</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">68%</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Flat bar</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">92%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">95%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">96%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">68%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;1%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;8%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;5%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;4%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">32%</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Rebar</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">99%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">75%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">63%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">67%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;1%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;25%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">37%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">33%</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Cold drawn finished bars</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">54%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">66%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">73%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">73%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">77%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;46%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">34%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;27%&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">27%&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">23%&nbsp;</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other semi-finished trade products</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">100%&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">100%&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">100%&nbsp;</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Wire rod</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">96%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;4%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh panel</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 6.5pt; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid">3%&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid">12%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid">76%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid">&#8212;&nbsp;</P></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid">75%&nbsp;</P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid">97%&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid">88%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid">24%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid">100%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid">25%&nbsp;</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total (weighted average)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 2.25pt double">60%&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 2.25pt double">67%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 2.25pt double">68%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.65pt; padding-left: 5.65pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 2.25pt double">63%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 2.25pt double">60%&nbsp;</P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 2.25pt double">40%&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 2.25pt double">33%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 2.25pt double">32%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 2.25pt double">37%&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 2.25pt double">40%&nbsp;</P></TD></TR>
<TR>
    <TD STYLE="width: 39%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 6%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 6%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 6%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 6%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 6%; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">During 2018, approximately 17.6% of our sales
by volume came from the U.S. segment, with almost 100% of such sales representing SBQ product and 19.7% of our sales by volume
came from the Brazil segment. The Mexican segment represents approximately 62.7% of our sales by volume, with SBQ products representing
approximately 23% of such sales and the remainder representing commercial steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Approximately 75% of our sales in the United
States and Canadian markets came from contractual long-term agreements that establish minimum quantities and prices, which are
adjustable based on fluctuations of prices of key production materials. The remainder of our sales in the United States and Canadian
markets were spot sales either directly to end customers through our sales force or through independent distributors. We sell to
customers in the United States and Canadian markets through a staff of professional sales representatives and sales technicians
located in the major manufacturing centers of the Midwest, Great Lakes and Southeast regions of the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We sell to the Mexican market through a group
of approximately 100 independent distributors, who also carry other steel companies&#8217; product lines, and through our wholly-owned
distribution center in Guadalajara. Our sales force and distribution center are an important source of information concerning customer
needs and market developments. By working through our distributors, we believe that we have established and can maintain market
leadership with small-and mid-market end-users throughout Mexico. We believe that our domestic customers are highly service-conscious.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We distribute our exports outside North America
primarily through independent distributors who also carry other product lines.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">During 2018 and 2017, we received orders for
our products in our Mexican facilities on average approximately two weeks before producing those products. We generally filled orders
for our U.S. and Canadian SBQ steel products within one to 12 weeks of the order depending on the product, customer needs and other
production requirements. Customer orders are generally cancelable without penalty prior to finishing size rolling and depending
on customers&#8217; changing production schedules. Accordingly, we do not believe that backlog is a significant factor in our business.
A substantial portion of our production is ordered by our customers prior to production. We cannot assure you that significant
levels of preproduction sales orders will continue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In our Republic plants, we have long term relationships
with most of our major customers, in some cases for 10 to 20 years or longer. Our major direct and indirect customers include:
leading automotive and industrial equipment manufacturers General Motors Corporation, Ford Motor Company, Chrysler LLC, Honda of
America Mfg, Inc. and Nissan North America, Inc.; first tier suppliers to automotive and industrial equipment manufacturers such
as American Axle &amp; Manufacturing Holdings, Inc. and Nexteer, NSK and NTN Driveshafts, Inc.; service centers which include AM
Castle &amp; Co., Earle M. Jorgensen Co., and Eaton Steel Bar Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our U.S. facilities are strategically
located to serve the majority of consumers of SBQ products in the United States. Our U.S. facilities ship products
between their mills and finished products to customers by rail and truck. Customer needs and location, determine the type of transportation
used for deliveries. The proximity of our rolling mills and cold finishing plants to our U.S. customers allows us to provide competitive
rail and truck freight rates and flexible deliveries in order to satisfy just-in-time and other customer manufacturing requirements.
We believe that the ability to meet the product delivery requirements of our customers in a timely and flexible fashion is a key
to attracting and retaining customers as more SBQ product consumers reduce their in-plant raw material inventory. We optimize freight
costs by using our significantly greater scale of operations to maintain favorable transportation arrangements, continuing to combine
orders in shipments whenever possible and &#8220;backhauling&#8221; scrap and other raw materials.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our plant in Brazil began production in June
2015 with 30,000 tons produced and 4,000 tons shipped in 2015, all of which correspond to rebar. Our main objective is to sell
our products through independent distributors, targeting the construction market by providing quality service, a key factor in
attracting and retaining customers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Notwithstanding, our sales policy in Brazil
has been well accepted by our customers and, even in the midst of a global crisis, our sales have begun to increase steadily, opening
us a place in the steel market in Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our major customers in 2018 include: Marson
Com, Udiaco Comercio and Ind. ACOS Sao Carlos Come, Comercial Litoranea, RDG Acos do Brasil, Fertel Comercial Ltda, JR Comercio
de Cimento e Concreto Ltda., Lorenfer Ind. and Com. From prod. Metalurgicos Ltda.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In order to grow our position in the
Brazilian market, we acquired a plant from ArcelorMittal Brazil and leased a rolling mill plant in May 2018. We expect
an increase in sales which will consolidate our position in the Brazilian market as a result of these acquisitions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Competition</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Competition in the steel industry is significant.
Competition in the steel industry exerts a downward pressure on prices, and, due to high start-up costs, the economics of operating
a steel mill on a continuous basis may encourage mill operators to establish and maintain high levels of output even in times of
low demand, which further decreases prices and profit margins. The recent trend of consolidation in the global steel industry may
further increase competitive pressures on independent producers of our size, particularly if large steel producers formed through
consolidations, which have access to greater resources than us, adopt predatory pricing strategies that decrease prices and profit
margins. If we are unable to remain competitive with these producers, our profitability and market share would likely be materially
and adversely affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A number of our competitors in the United
States, Mexico and Brazil have undertaken modernization and expansion plans, including the installation of production
facilities and manufacturing capacity for certain products that compete with our products. As these producers become more
efficient, we will face increased competition from them and may experience a loss of market share. In each of Mexico, Brazil
and the United States we also face competition from international steel producers. Increased international
competition, especially when combined with excess production capacity, would likely force us to lower our prices or to offer
increased services at a higher cost to us, which could materially reduce our profit margins.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Mexico</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We compete in the Mexican domestic market and
in its export markets for non-flat steel products primarily on the basis of price and product quality. In addition, we compete
in the domestic market based upon our responsiveness to customer delivery requirements. The flexibility of our production facilities
allows us to respond quickly to the demand for our products. We also believe that the geographic locations of our various facilities
throughout Mexico and variety of products help us to maintain our competitive market position in Mexico and in the southwestern
United States. We believe that our Mexicali mini-mill, one of the closest mini-mills to the southern California market, is competitive
in terms of production and transportation costs in northwestern Mexico and southern California.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We believe that our competitors&#8217; closest
plants to the southern California market are: Nucor, Corporation, located in Plymouth, Utah; Commercial Metals Company, located
in Meza, Arizona; Thyssenkrupp Steel North America, Inc., located in Santa Fe Springs, California; Deacero, S.A. de C.V. (&#8220;Deacero&#8221;),
located in Saltillo, Coahuila, M&eacute;xico and Gerdau Corsa, S.A.P.I. de C.V. (&#8220;Gerdau Corsa&#8221;), located in Tijuana,
Baja California, Mexico. We believe that we have an advantage over certain competitors due to the labor cost in our Mexican operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, we sold approximately 173,764
tons of I-beams, channels and angles at least three inches in width which represented approximately 7.9% of our total
finished product sales for the year. In 2017, we sold approximately 179,483 tons of I-beams, channels and angles at least
three inches in width which represented approximately 8.6% of our total finished product sales for the year. We believe that
the domestic competitors in the Mexican market for structural steel are Gerdau Corsa, Deacero, and Sider&uacute;rgica del
Golfo, S.A. de C.V. (a wholly-owned subsidiary of Industrias CH). We estimate that our share of Mexican production of
structural steel was 16.8% in 2018 and 20.6% in 2017, according to information provided by the <I>C&aacute;mara Nacional de
la Industria del Hierro y del Acero</I> (CANACERO).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, we sold approximately 834,489 tons
of hot rolled and cold finished steel bars and 859,427 tons in 2017. Our other major product lines are rebar and light structural
steel (angles less than three inches in width and flat bar), for which our share of domestic production was 15.3% and 19.7%, respectively,
in 2018 and 14% and 21%, respectively, in 2017. Rebar and light structural steel together accounted for approximately 1,080,012
tons, or 49%, of our total production of finished steel products in Mexico, the United States and Brazil in 2018. Rebar and light
structural steel together accounted for approximately 963,802 tons, or 46%, of our total production of finished steel products
in Mexico, the United States and Brazil in 2017. We compete in the Mexican market with a number of producers of these products,
including Deacero, Talleres y Aceros, S.A., Grupo Acerero, S.A. de C.V., Nucor Corporation, ArcelorMittal Lazaro Cardenas, S.A.
de C.V., Ternium Mexico, S.A. de C.V. and Gerdau Corsa.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We believe that we have been able to maintain
our domestic market share and profitable pricing levels in Mexico in part because the central Mexico sites of the Guadalajara,
Apizaco, Cholula and San Luis facilities afford us cost advantages relative to certain U.S. producers when shipping to customers
in central and southern Mexico, and our flexible production facility has given us the ability to ship specialty products in relatively
small quantities with short lead times. The Mexicali mini-mill has helped to increase sales in northwestern Mexico and the southwestern
United States because its proximity to these areas reduces our freight costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>United States</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the United States, we compete
primarily with both domestic SBQ steel producers and importers. Our U.S. domestic competition for hot-rolled engineered bar products
is both large U.S. domestic steelmakers and specialized mini-mills. Non-U.S. competition may impact segments of the SBQ market,
particularly where certifications are not required, and during periods when the U.S. dollar is strong compared with foreign currencies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The principal areas of competition in our markets
are product quality and range, delivery reliability, service and price. Special chemistry and precise processing requirements characterize
SBQ steel products. Maintaining high standards of product quality, while keeping production costs low, is essential to our ability
to compete in our markets. The ability of a manufacturer to respond quickly to customer orders currently is, and is expected to
remain, important as customers continue to reduce their in-plant raw material inventory.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We believe our principal competitors in the
United States market, depending on the product, include Nucor, Corporation, Niagara LaSalle, Corporation, Charter Steel, Inc.,
Steel Dynamics, Inc., The TimkenSteel Corporation and Gerdau.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Brazil</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our main competitors in the
Brazilian market are Aperam, ArcelorMittal Brazil, CSN, Gerdau, Sinobras, Thyssenkrupp CSA; Usiminas, VSB tubes, V &amp; M do
Brasil and Villares Metals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Brazilian steel industry is comprised of
14 private companies, controlled by 11 business groups and operating 30 mills in 10 Brazilian states, making Brazil the 8th largest
producer in the world.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The privatization of steel companies, finalized
in 1993, brought a significant flow of capital into the sector, with diverse shareholder composition. Thus, many steel companies
came to be part of industrial and/or financial groups, with their interests in steelmaking unfolding into related activities, aiming
to improved economies of scale and competitiveness.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Plants in Sao Paulo:&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Gerdau A&ccedil;os Especiais (Usina Pindamonhangaba)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Gerdau A&ccedil;os Especiais (Usina Mogi das Cruzes)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">ArcelorMittal A&ccedil;os Longos (Piracicaba)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Usiminas (Cubat&atilde;o)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Gerdau A&ccedil;os Longos (Usina S&atilde;o Paulo)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Gerdau A&ccedil;os Longos (Usina Ara&ccedil;ariguama)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Villares Metals</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Simec A&ccedil;os Barra (Usina
    Pindamonhangaba) (property of Grupo Simec)</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2017 there was a merger between Votorantim
A&ccedil;o and ArcelorMittal Brazil. The Brazilian unit of ArcelorMittal has concluded the takeover of rival Votorantim Siderurgia
SA in the second quarter of 2018 to become the country&#8217;s largest long steel producer, with a capacity in Brazil of up to
6 million tons per year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Certifications</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">ISO is a worldwide federation of national standards
bodies which have united to develop internationally accepted standards so that customers and manufacturers have a system in place
to provide a product of known quality and standards. The standards set by ISO cover every aspect of quality from management responsibility
to service and delivery. We believe that adhering to the stringent ISO procedures not only creates efficiency in manufacturing
operations, but also positions us to meet the strict standards that our customers require. We are engaged in a total quality program
designed to improve customer service, overall personnel qualifications and team work. The facilities at Apizaco and Cholula have
received ISO/TS 16949:2009 certification from International Quality Certifications the current certification is effective until
August 31, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;As of April 15, 2019, all of Republic
Steel&#8217;s plants are certified to ISO9001:2015 and IATF16949:2016. In the case of our plants in Canton, Ohio, Lackawanna, New
York, and Massillon, Ohio, all are certified to IATF16949, effective until February 2021. The plant in Solon, Ohio, is certified
to ISO 9001:2015, and the current certification is effective until January 2021. The ISO/TS </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">16949:2009 standard, developed by the
International Automotive Task Force, is the result of the harmonization of the supplier quality requirements of vehicle manufacturers
worldwide and provides for a single quality management system of continuous improvement, defect prevention and reduction of variation
and waste in the supply chain. It places greater emphasis on management&#8217;s commitment to quality and customer focus. ISO 9001
is a set of international quality control standards for management and practices.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Through these certifications, Republic&#8217;s
Environmental, Health &amp; Safety Management System is structured upon training, communication, employee participation, document
control, objective and target setting, and management&#8217;s periodic reviews to implement our commitments to environmental protection
and providing a safe and clean workplace.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Raw Materials</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Prices for raw materials necessary for
production of our steel products have fluctuated significantly in the past and significant increases in raw material prices
could adversely affect our profit margins. During periods when prices for scrap metal, iron ore, ferroalloys, coaking coal
and other raw materials have increased, our industry has historically sought to maintain profit margins by passing along
increased raw materials costs to customers by means of price increases. For example, prices of scrap metal increased
approximately 7% in 2014, decreased approximately 16% in 2015, increased approximately 2% in 2016, increased approximately
30.8% in 2017, and increased approximately 19.4% in 2018 and prices of ferroalloys increased approximately 16% in 2014,
decreased approximately 9% in 2015, decreased approximately 13% in 2016, increased approximately 22% in 2017 and increased
approximately 9.7% in 2018. We may not be able to pass along these and other cost increases in the future and, therefore, our
profitability may be materially and adversely affected. Even when we can successfully increase our prices, interim reductions
in profit margins frequently occur due to a time lag between the increase in raw material prices and the market acceptance of
higher selling prices for finished steel products. We cannot assure you that our customers will agree to pay increased prices
for our steel products that compensate us for increases in our raw material costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We purchase our raw material requirements either
in the open market or from certain key suppliers. We cannot assure you that we will be able to continue to find suppliers of these
raw materials in the open market, that the prices of these materials will not increase or that the quality will remain the same.
In addition, if any of our key suppliers fails to deliver or we fail to renew our supply contracts, we could face limited access
to some raw materials, or higher costs and delays resulting from the need to obtain our raw materials requirements from other suppliers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, our cost of sales in Mexico, as a percentage
of sales in Mexico, was 77%, compared to our U.S. operations where our cost of sales, as a percentage of sales in the United States,
was 101%, as a percentage of sales in Brazil, was 94% and our consolidated cost of sales, as a percentage of consolidated sales,
was 86%. The higher cost of sales of Republic facilities is mainly a result of higher labor costs prevailing in our U.S. operations,
and the higher costs of the raw materials that our U.S. operations use in the production of SBQ steel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Scrap metal, electricity, ferroalloys,
electrodes and refractory products are the principal materials that we use to manufacture our steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Scrap metal</I>. Scrap metal is among
the most important components for our steel production and accounted for approximately 56% of our consolidated manufacturing
conversion cost in 2018 (64% of the manufacturing conversion cost in our Mexico operations, 40% of the manufacturing
conversion cost in our U.S. operations and 61% in our Brazil operations), compared to 59% of our consolidated manufacturing
conversion cost in 2017 (64% of the manufacturing conversion cost in our Mexico operations, 47% of the manufacturing
conversion cost in our U.S. operations and 60% in our Brazil operations). Scrap metal is principally generated from
automobile, industrial, naval and railroad industries. The market for scrap metal is influenced by availability, freight
costs, speculation by scrap brokers and other conditions largely beyond our control. Fluctuations in scrap costs directly
influence the cost of sales of finished goods.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We purchase raw scrap from dealers in Mexico
and the San Diego area, and we process the raw scrap into refined scrap metal at our Guadalajara, San Luis, Mexicali and Apizaco
facilities. We meet our refined scrap metal requirements through: (i) our wholly-owned scrap processing facilities, which in the
aggregate provided us with approximately 21% and 19.1% of our refined scrap tonnage in 2018 and 2017, respectively, and (ii) purchases
from third party scrap processors in Mexico and the southwestern United States, which, in the aggregate, provided us with approximately
74.9% and 4.1%, respectively, in 2018 and approximately 72.2% and 8.7%, respectively, in 2017 of our refined scrap metal requirements.
We are a large scrap collector in the Mexicali, Tijuana and Hermosillo regions, and, by primarily dealing directly with small Mexican
scrap collectors, we believe we have been able to purchase scrap at prices lower than those in the international and Mexican markets.
We purchase scrap on the open market through a number of brokers or directly from scrap dealers for our U.S. facilities. We purchase
scrap on the open market through a number of brokers or directly from scrap dealers for our Brazil facilities. We do not depend
on any single scrap supplier to meet our scrap requirements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Ferroalloys, Electrodes and Refractory Products</I>.
In our Mexican operations, ferroalloys, electrodes and refractory products collectively accounted for approximately 16% of our
manufacturing conversion cost in 2018, compared to 13% in 2017, in our U.S. and Canadian facilities accounted for 17% of our manufacturing
conversion cost in 2018, compared to 16% in 2017 and in our Brazil facilities accounted for approximately 14% of our manufacturing
conversion cost in 2018 compared to 13% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Ferroalloys are essential for the production
of steel and are added to the steel during manufacturing process to reduce undesirable elements and to enhance its hardness, durability
and resistance to friction and abrasion. For our Mexican operations, we buy most of our manganese ferroalloys from Compa&ntilde;&iacute;a
Minera Autl&aacute;n, S.A., Elmet, S.A. de C.V., Autl&aacute;n Metal Services, S.A. de C.V., Marco Metales de Mexico, S. de R.L.
de C.V., Possehl M&eacute;xico, S.A. de C.V. and Distribuidora de Aleaciones y Metales, S.A. de C.V. Our U.S. facilities purchase
most of their ferroalloys from Affival, Duferco Steel, Globe Met., Gottlieb, Kennecott, Rusian Ferro, Traxys, Vale Americas, Minerais
U.S. LLC and Glencore LTD. Our Brazil facilities purchase most of their ferroalloys from Multiligas Eireli., Comercial Cometa Industria
y Comercio Ltda., Fertiligas Industria e Com&eacute;rcio Ltda., Cia. de Ferroligas de Bahia Ferbasa, Bozel Brasi, S.A., Fertileg
Ferro Liga Ltda, Granhas Ligas Ltda., Cia. De Ferro Ligas da Bahia Ferbasa and Cia. Brasileira de Matalurgia e Mineracao.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For our Mexican operations, we
obtain electrodes used to melt raw materials (scrap metal) from Dura Carbon Singapore Private Limited, Sinosteel Jilin Carbon
Co. Ltd., Starex Inc., Cimm Carbon Group, Heg Limited and Graphite Cova GmbH. Our U.S. facilities purchase most of their
electrodes from SGL Carbon, Showa Denko Carbon, SK Carbon and E. J. Bognar Inc. Our Brazil facilities purchase most of their
electrodes from Starex, Inc., Ray Group Limited, Cimm Carbon Group, Dura Carbon Singapore Private Limited, Jilin Carbon Co.
Ltd., Baystar, Daliane and Graftech Comercial de Mexico, S.A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Refractory products include firebricks,
which line and insulate furnaces, ladles and other transfer vessels. We purchase our refractory products for our Mexican
operations from Vesuvius de M&eacute;xico, S.A. de C.V., Magnesita Refractories M&eacute;xico, S.A. de C.V., Magna
Refractarios M&eacute;xico, S.A. de C.V. and Refratechnik Steel GmbH. Our U.S. facilities purchase most of their refractory
products from RHI Inc, Vesuvius USA, Corp., Nock &amp; Son Co.-Minteq, Magna Refractories Inc., Refractory Materials
Intl., Altus Refractories, LLC, Thermatex Sales Corp., Harbison-Walker Refractories Company and Magnesita Refractories Co.
Our Brazil facilities purchase most of their refractory products from Magnesitas Navarrasm S.A., Vesivius, Samboba
and Magnesita Refractaries Mexico S.A. de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Electricity</I>. In 2018 and 2017 electricity
accounted for approximately 9% and 9% respectively, of our consolidated manufacturing conversion cost. Electricity accounted for
9% in 2018 of our manufacturing conversion cost and 9% in 2017 in our Mexico facilities and is supplied by the <I>Comisi&oacute;n Federal
de Electricidad</I> (CFE). It accounted for 8% in 2018 and 8% in 2017 of the manufacturing conversion cost in our U.S. operations
and is supplied by American Electric Power Company, Nipsco Industries, Inc., New York Power and Ohio Edison. It accounted for
9% in 2018 and 15% in 2017 of the manufacturing conversion cost in our Brazil operations and is supplied by Ecom Energia Ltda.&nbsp;and&nbsp;Comercializadora
de Energiaeletrica Ltda. We, like most high volume users of electricity in Mexico, pay special rates to CFE for electricity. Energy
prices in Mexico have historically been very volatile and subject to dramatic price increases in short periods of time. In the
late 1990s, the CFE began to charge for electricity usage based on the time of use during the day and the season (summer or winter).
As a result, we have modified our production schedule in order to reduce electricity costs by limiting production during periods
when peak rates are in effect. We cannot assure that any future cost increases will not have a material adverse effect on our
business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Natural Gas. </I>Natural gas
(including &#8220;combustoleo&#8221; fuel oil which is an oil derivative that is less refined than gasoline and diesel fuel
oil that can be used instead of gasoline in our Mexicali plant) consisted of approximately 3% of our consolidated
manufacturing conversion cost (2% of the manufacturing conversion cost of our Mexican operations, 3% of the manufacturing
conversion cost of our U.S. operations and 3% of our Brazil operations) in 2018 and approximately 3% of our consolidated
manufacturing conversion cost (2% of the manufacturing conversion cost of our Mexican operations, 3% of the manufacturing
conversion cost of our U.S. operations and 3% of our Brazil operations) in 2017. In previous years we have entered into
natural gas cash-flow exchange contracts or swaps where we receive a floating price and pay a fixed price to hedge our risk
of from fluctuations in natural gas prices. Fluctuations in natural gas prices from volume consumed are recognized as part of
our operating costs. As applicable, we recognized the fair value of instruments either as liabilities or assets. We
periodically evaluated the changes in the cash flows of derivative instruments to analyze if the swaps are highly effective
for mitigating the exposure to natural gas price fluctuations. At December 31, 2018 and 2017 we did not have natural gas
cash-flow exchange contracts or swaps. For the derivatives that qualified for hedge accounting, their fair value was adjusted
through the stockholders&#8217; equity under the caption fair value of derivative financial instruments until such time as
the related item in the derivative hedges is recognized as income.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We do not enter into contracts for speculation
purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Regulation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>U.S. Operations</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our U. S. operations are subject
to U.S. federal, state and local environmental laws and administrative regulations concerning, among other things
the management of hazardous materials and the discharge of pollutants to the atmosphere and to surface waters. Our U.S. operations
have been the subject of administrative action by federal, state (or provincial) and local environmental authorities. The resolution
of any of these claims may result in significant liabilities. See Item 3.D. &#8220;Risk Factors&#8212;Risk Factors Related to our
Business&#8212;In the event of environmental violations at our facilities we may incur significant liabilities&#8221; and Item
8. &#8220;Financial Information&#8212;Legal Proceedings.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Environmental Matters</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are subject to a broad range of environmental
laws and regulations, including those governing the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">discharges to the air, water and soil;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the handling and disposal of solid and hazardous wastes;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the release of petroleum products, hazardous substances, hazardous wastes, or toxic substances to the environment; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the investigation and remediation of contaminated soil, sediment and groundwater.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We monitor our compliance with these laws and
regulations through our environmental management system, and believe that we currently are in substantial compliance with them,
although we cannot assure you that we will at all times operate in compliance with all such laws and regulations. If we fail to
comply with these laws and regulations, we may be assessed fines or penalties or be subject to injunctive relief which could have
a material adverse effect on us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Future changes in the applicable environmental
laws and regulations, or changes in the regulating agencies&#8217; approach to enforcement or interpretation of their regulations,
could cause us to make additional capital expenditures beyond what we currently anticipate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our Lorain, Ohio plant (which is not currently
in operation) and our Canton, Ohio facility are subject to the Maximum Achievable Control Technology (&#8220;MACT&#8221;) standard
for Electric Arc Furnaces as an &#8220;area source.&#8221; Revisions of this standard are under development and, when promulgated,
may impose additional restrictions on our Lorain and Canton operations including those relating to mercury emissions and control.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our steelmaking operations in the United
States and in Mexico use electric arc furnaces where carbon dioxide generation is primarily linked to energy use. In the
United States, the federal environmental agency has issued rules imposing inventory and reporting obligations to which some
of our facilities are subject, and has also issued rules that will affect preconstruction permits for our facilities where
increases in greenhouse gas pollutants are contemplated. The U.S. Congress has debated various measures for regulating
greenhouse gas emission (such as carbon dioxide) and may enact them in the future. Such laws and regulations may also result
in higher costs for coking coal, natural gas and electricity generated by carbon-based systems (such as coal-fired electric
generating facilities). Such future laws and regulations, whether in the form of
cap-and-trade emissions permit system, a carbon tax or other regulatory regime may have a negative effect on our operations.
Climate change policy is evolving at regional, national and international levels, and political and economic events may
significantly affect the scope and timing of climate change measures that are ultimately put in place. As signatories to the
UNFCCC, Mexico and the U.S. became subject to the Paris Agreement to fight climate change, which was taken by the
parties at the 21th session of the UNFCCC conference of the Parties in 2015. However, in June 2017, U.S. President Trump
stated that the United States would withdraw from the Paris Agreement, but may enter into a future international agreement
related to greenhouse gas emissions. In August 2017, the U.S. State Department officially informed the United Nations of the
intent of the United States to withdraw from the Paris Agreement. The United States&#8217; adherence to the exit process is
uncertain and/or the terms on which the United States may reenter the Paris Agreement or a separately negotiated</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">agreement are unclear at this time. As a result, some of our significant
facilities may ultimately be subject to future regional, provincial and/or federal climate change regulations to manage greenhouse
emissions. More stringent greenhouse policies and regulations could adversely affect our business and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Various federal, state (or provincial) and local
laws, regulations and ordinances govern the removal, encapsulation or disturbance of asbestos-containing materials (&#8220;ACMs&#8221;).
These laws, regulations and ordinances may impose liability for the release of ACMs and may permit third parties to seek recovery
from owners or operators of facilities at which ACMs were or are located for </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">personal injury associated with exposure to ACMs.
We are aware of the presence of ACMs at our facilities but we currently believe that such materials are being managed in accordance
with applicable law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the United States, the federal environmental
protection agency is developing a new rule that is expected, among other things, to impose a timeline for the phasing out of polychlorinated
biphenyl (&#8220;PCB&#8221;) -containing fluid in equipment that we currently use at many of our U.S. facilities. A preliminary
notice regarding this future regulation was published in 2016 for comments, and a formal proposed rule is expected within the next
two years. If the rule is enacted as proposed, it will require our facilities to reduce the levels of PCBs in our equipment to
less than 50 ppm within 5 years following its adoption, which will in turn require us to incur cost for the removal and disposal
of PCB containing oils, sampling and possible replacement of equipment in the event PCB levels cannot be reduced to acceptable
levels.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Also in the United States, more stringent standards
for particulate matter were promulgated in 2012. As these new more stringent standards were implemented through the different state
programs, we experienced higher costs associated with any preconstruction permitting of new or modified sources at our U.S. facilities
in 2014 and subsequent years. These costs were related to extensive dispersion modeling and/or pre-construction monitoring not
previously required.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Mexican Operations</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are subject to Mexican federal, state and
municipal laws, administrative regulations and Mexican Official Rules (<I>Normas Oficiales Mexicanas) </I>relating to a variety
of environmental matters, anti-trust matters, trade regulations, and tax and employee matters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Among other matters, Mexican tax returns are
open for review generally for a period of five years, and, according to Mexican tax law, the purchaser of a business may become
jointly and severally liable for unpaid tax liabilities of the business prior to its acquisition, which may have an impact on the
liabilities and contingencies derived from any such acquisitions. Although we believe that we are in compliance with all material
Mexican federal, state and municipal laws, administrative regulations and Mexican Official Rules, we cannot assure you that the
interpretation of the Mexican authorities of the laws and regulations affecting our business or the enforcement thereof will not
change in a manner that could increase our costs of doing business or could have a material adverse effect on our business, results
of operations, financial condition or prospects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Environmental Matters</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are subject to various Mexican federal, state
and municipal laws, administrative regulations and Mexican Official Rules (<I>Normas Oficiales Mexicanas) </I>relating to the protection
of human health, the environment and natural resources.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The major federal environmental laws
applicable to our operations, among others, are: (i) the General Law of Ecological Balance and Environmental Protection
(<I>Ley General del Equilibrio Ecol&oacute;gico y la Protecci&oacute;n al Ambiente </I>or &#8220;LGEEPA&#8221;) and its
regulations, which are administered and overseen by the Ministry of the Environment and Natural Resources
(<I>Secretar&iacute;a de Medio Ambiente y Recursos Naturales </I>or &#8220;SEMARNAT&#8221;) and enforced by the
Ministry&#8217;s enforcement branch, the Federal Attorney&#8217;s Office for the Protection of the Environment
(<I>Procuradur&iacute;a Federal de Protecci&oacute;n al Ambiente </I>or <I>&#8220;</I>PROFEPA&#8221;); (ii) the General Law
for the Prevention and Integral Management of Waste (<I>Ley General para la Prevenci&oacute;n y Gesti&oacute;n Integral de
los Residuos </I>or the &#8220;Law on Wastes&#8221;), which is also administered by SEMARNAT and enforced by PROFEPA; (iii)
the National Waters Law (<I>Ley de Aguas Nacionales</I>) and its regulations, which are administered and enforced by
the National Waters Commission (<I>Comisi&oacute;n Nacional de Agua), also a branch of SEMARNAT; and (iv) the Federal Law on
Environmental Responsibility (Ley Federal de Responsabilidad Ambiental), which is also administered by SEMARNAT and enforced
by PROFEPA.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition to the foregoing, Mexican Official
Rules, which are technical standards issued by applicable regulatory authorities pursuant to the General Normalization Law (<I>Ley
General de Metrolog&iacute;a y Normalizaci&oacute;n</I>) and to other laws that include the environmental laws described above,
establish standards relating to air emissions, waste water discharges, the generation, handling and disposal of hazardous wastes
and noise control, among others. Mexican Official Rules regarding soil contamination and waste management were enacted in order
to protect these potential contingencies. Although not enforceable, the internal administrative criteria on soil contamination
established by PROFEPA is widely used as guidance in cases where soil remediation, restoration or clean-up is required.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">LGEEPA sets forth the legal framework
applicable to the generation and handling of hazardous wastes and materials, the release of contaminants into the air, soil
and water, as well as the environmental impact assessment of the construction, development and operation of different
projects, sites, facilities and industrial plants similar to the ones owned and/or operated by us and our subsidiaries. In
addition to LGEEPA, the Law on Wastes regulates the generation, handling, transportation, storage and final disposal of
hazardous waste.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">LGEEPA also mandates that companies that contaminate
soil be responsible for the clean-up. Furthermore, the Law on Wastes provides that owners and lessors of real property with soil
contamination are jointly and severally liable for the remediation of such contaminated sites, irrespective of any recourse or
other actions such owners and lessors may have against the contaminating party, and aside from the criminal or administrative liability
to which the contaminating party may be subject. The Law on Wastes also restricts the transfer of contaminated sites.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">PROFEPA can bring administrative, civil and
criminal proceedings against companies that violate environmental laws, regulations and Mexican Official Rules, and has the power
to impose a variety of sanctions. These sanctions may include, among others, monetary fines, revocation of authorizations, concessions,
licenses, permits or registries, administrative arrests, seizure of contaminating equipment, and in certain cases, temporary or
permanent closure of facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Additionally, as part of its inspection authority,
PROFEPA is entitled to periodically visit the facilities of companies whose activities are regulated by Mexican environmental legislation,
and verify compliance. Similar rights are granted to state environmental authorities pursuant to applicable state environmental
laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Companies in Mexico are required to obtain proper
authorizations, concessions, licenses, permits and registries from competent environmental authorities for the performance of activities
that may have an impact on the environment or may constitute a source of contamination. Such companies in Mexico are also required
to comply with a variety of reporting obligations that include, among others, providing PROFEPA and SEMARNAT with periodic reports
regarding compliance with various environmental laws. Among other permits, the operations and related activities of the steel industry
are subject to the prior obtainment of an environmental impact authorization granted by SEMARNAT.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We believe that we have obtained all the necessary
authorizations, concessions, general operating licenses, permits and registries from the applicable environmental authorities to
duly operate our facilities, plants and sites, and sell our products and that we are in material compliance with applicable environmental
legislation. We, through our subsidiaries, have made significant capital investments to assure our production and operation facilities
comply with requirements of federal, state and municipal law and administrative regulation, and to remain in compliance with our
current authorizations, concessions, licenses, permits and registries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We cannot assure you that in the future, we
and our subsidiaries will not be subject to stricter Mexican federal, state or municipal environmental laws and administrative
regulations, or more stringent interpretation or enforcement of existing laws and administrative regulations. Mexican environmental
laws and administrative regulations have become increasingly stringent over the last decade, and this trend is likely to continue,
influenced recently by the North American Agreement on Environmental Cooperation entered into by Mexico, the United States and
Canada in connection with the NAFTA or the USMCA. Further, we cannot assure you that we will not be required to devote significant expenditures to environmental matters,
including remediation-related matters. In this regard, any obligation to remedy environmental damages caused by us or any contaminated
sites owned or leased by us could require significant unplanned capital expenditures and be materially adverse to our financial
condition and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Water</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In Mexico, the National Waters Law
regulates water resources. In addition, the Mexican Official Rules govern the quality of water. A concession granted by the
National Waters Commission is required for the use and exploitation of national waters. Some of our facilities in Mexico have
a renewable concession to use and exploit underground waters from wells in order to meet the water requirements of our
production processes. We pay the National Waters Commission duties per cubic meter of water extracted under our concessions.
We believe we are in substantial compliance with all the requirements imposed by each of the concessions we have
obtained.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the National Waters
Law, companies that discharge waste into national water bodies must comply with certain requirements, including
maximum permissible contamination or pollution levels. Periodic reports on water quality must be provided by dischargers to
applicable authorities. Liability may result from the contamination of underground waters or recipient water bodies. We
believe that we are in substantial compliance with all water and waste water legislation applicable to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Antitrust Matters</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are also subject to the Mexican Antitrust
Law (<I>Ley Federal de Competencia Econ&oacute;mica</I>), which regulates monopolies and monopolistic practices in Mexico and requires
Mexican government approval of certain mergers, acquisitions and joint ventures. We believe that we are currently in material compliance
with the Mexican Antitrust Law. However, due to our growth strategy of acquiring new businesses and assets and because we are a
large manufacturer with a significant share of the markets in Mexico with respect to certain of our products, we may be subject
to greater regulatory scrutiny in the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Measurements Law</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexico&#8217;s Ministry of Economy (<I>Secretar&iacute;a
de Econom&iacute;a</I>), through the General Rules Department (<I>Direcci&oacute;n General de Normas </I>or &#8220;DGN&#8221;),
promulgates regulations regarding many products that we manufacture. Specifically, pursuant to the Measurements Law (<I>Ley Federal
sobre Metrolog&iacute;a y Normalizaci&oacute;n</I>), the DGN issues specifications on the quality and safety standards for our
product lines. We believe that all of our products are in material compliance with all applicable DGN regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Trade Regulation Matters</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have experienced significant competition
from imports into Mexico in the past as a result of excess worldwide steel production capacity, particularly in periods of economic
slowdown, and as a consequence of the Peso&#8217;s appreciation, making imports cheaper and more competitive in peso terms. In
2003, imports declined as international market conditions improved and the peso weakened. Recently, the Mexican government, at
the request of CANACERO, has taken several measures to prevent unfair trade practices such as dumping the steel import market.
The overall climate for imports in Mexico is influenced by the free trade agreements that Mexico has entered into with other countries,
as well as the level of tariffs and anti-dumping duties (some of which are described below).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have benefited from the free trade agreements
that Mexico has entered into. Specifically, we have directly benefited from our ability to export finished steel products directly
to export markets and compete with similar products manufactured in those markets. We have also indirectly benefited from increased
demand from our domestic customers who similarly manufacture their products to foreign markets under free trade agreements. Nevertheless,
we cannot assure you that the trade agreements affecting our business or the enforcement thereof will not change in a manner that
could have a material adverse effect on our business, results of operations, financial condition or prospects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>North American Free Trade Agreement</I>.
NAFTA became effective on January 1, 1994. NAFTA provided for the progressive elimination over a period of ten years of the 10%
duties formerly in effect on most steel products imported into Mexico from the United States and Canada, including those that compete
with our main product lines. Currently there is a 25% duty for steel products being exported
to the United States. Leaders from the United States, Canada and Mexico also commenced discussions
regarding NAFTA on January 23, 2018 in Montreal, Canada. In November 2018, the United States, Mexico and Canada signed the United
States-Mexico-Canada Agreement, or USMCA, which is designed to replace NAFTA. The USMCA remains subject to approval and ratification
by the legislatures in each of the three countries. See &#8220;Item 3.D. Risk Factors&#8212;Risks Related to Mexico&#8212;Developments
in other countries could adversely affect the Mexican economy, our financial performance and the price of our shares.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mexican-European Community Free Trade Agreement</I>.
The Mexican-European Free Trade Agreement, or &#8220;MEFTA,&#8221; became effective on July 1, 2000, and taxes applying to a large
quantity of imported goods were eliminated or reduced. The goal of this trade agreement is to establish a bilateral and preferential,
progressive and reciprocal framework to encourage the development of trade in goods and services, taking into account the sensitivity
of certain products and services sectors, and in accordance with relevant rules of the World Trade Organization (WTO). The Joint
Council is responsible for deciding the arrangements and timetable for the liberalization of duties and non-duty barriers to trade
in goods, in accordance with the relevant WTO rules. This agreement was modified in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mexico-Japan Economic Association (the
&#8220;Association&#8221;)</I>. On January 1, 2004, Japan and the other members of the G-7, agreed to reduce the steel
tariffs to zero percent, so Mexico has benefited from this rate since such date. However, Mexico is sensitive to the steel
exports coming from Japan, so the Association was negotiated in the following terms: (i) the specialized steel that is not
produced in Mexico, and that is used to produce vehicles, spare parts, electronics, machinery and heavy equipment, was
released from any tariffs, as from the effective date of the Association, (ii) the steel products coming from Japan currently
have a zero percent rate, (iii) the products to be imported from the under the programs established by the Association, will
pay the tariffs pursuant to the fixed tariffs established in such Sector Programs, so the electronic and vehicles industries
will be exempted as of the effective date of the Association.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Other Trade Agreements</I>. In the last
several years, Mexico has signed other free trade agreements with Israel (2000), Iceland, Norway, Liechtenstein and
Switzerland (2001), and with the following Latin American countries: Chile (1992 and amended in 1999); Venezuela and Colombia
(1995); Costa Rica (1995); Bolivia (1995); Nicaragua (1998); Honduras, El Salvador and Guatemala (2001); and Uruguay (2003).
We do not anticipate any significant increase in competition in the Mexican steel market as a result of these trade
agreements due to their minimal steel production or, in the case of Venezuela and Chile, minimal share of the Mexican market.
Venezuela stepped off the free trade agreement with Mexico and Columbia.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Transpacific Partnership Trade Agreement
(TPP).</I> On February 4, 2016, Mexico, along with Australia, Brunei, Canada, Chile, United States, Japan, Malaysia, New Zealand,
Peru, Singapore and Vietnam, signed the TPP, in the City of Auckland, New Zealand. This treaty will grant Mexican products access
to six markets (Australia, Brunei, Malaysia, New Zealand, Singapore and Vietnam) with approximately 155 million of potential consumers,
which were not covered by any other trade agreement. The TPP is supposed to </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">become effective two years after its signature, provided all
12 participating countries ratify the agreement, or when at least six countries representing at least 85% of the gross domestic
product of the TPP ratify the agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The TPP will  eliminate or reduces tariff and non-tariff
barriers across substantially all trade in goods and services and covers the full spectrum of trade, including goods and services
trade and investment, so as to create new opportunities and benefits for the businesses, workers, and consumers of the countries
members.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The TPP will  facilitate the development of production
and supply chains, and seamless trade, enhancing efficiency and supporting the goal of creating and supporting jobs, raising living
standards, enhancing conservation efforts, and facilitating cross-border integration, as well as opening domestic markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The TPP will promote innovation,
productivity, and competitiveness by addressing new issues, including the development of the digital economy, and the role of
state-owned enterprises in the global economy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The TPP includes new elements that seek to ensure
that economies at all levels of development and businesses of all sizes can benefit from trade. It includes commitments to help
small- and medium-sized businesses understand the Agreement, take advantage of its opportunities, and bring their unique challenges
to the attention of the TPP governments. It also includes specific commitments on development and trade capacity building, to ensure
that all Parties are able to meet the commitments in the Agreement and take full advantage of its benefits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The TPP is intended as a platform for regional
economic integration and designed to include additional economies across the Asia-Pacific region.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The President of the United States, Donald Trump,
signed an executive order on January 2017 withdrawing the United States from the TPP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 23, 2018, the 11 remaining countries
participating in the TPP reached an agreement in Tokyo, Japan. Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, New Zealand,
Peru, Singapore and Vietnam, member countries of the TPP, signed the agreement on March 8, 2018 in Santiago de Chile. The countries
that have ratified the TPP are Mexico, Canada, Australia, Japan, New Zealand and Singapore. It is expected that in 2019, Peru,
Chile, Brunei, Malaysia and Vietnam will join when their governments ratify the agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Dumping and Countervailing Duties</I>. We
are or have been a party to, or have been affected by, numerous steel dumping and countervailing duty claims. Many of these claims
have been brought by Mexican steel producers against international steel companies, while others have been brought against Mexican
steel companies. In certain instances, such cases have resulted in duties being imposed on certain imported steel products and,
in a few instances, duties have been imposed on Mexican steel exports. In the aggregate, these duties have not had a material impact
on our results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On September 11, 2013, the United States International
Trade Commission (USITC) started an official anti-dumping investigation against rebar exports from Mexico and Turkey promoted by
Nucor, Gerdau, Commercial Metals, and Cascade Steel Byer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #222222">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #222222">On September 25, 2013, the USITC determined that there was sufficient evidence of &#8220;injury&#8221; therefore, on October 2, 2013, the Department of Commerce (DOC) started the antidumping investigation.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #222222">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #222222">On November 21, 2013, DeAcero was named a &#8220;Mandatory Respondent&#8221; of the questionnaires and on February 12, 2014, we were named the second &#8220;Mandatory Respondent&#8221; thereby replacing Grupo Acerero, S.A. de C.V. which is not participating in the process.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #222222">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #222222">On April 21, 2014, preliminary &#8220;dumping&#8221; quotas were published: 66.7 % to Grupo Acerero, S.A. de C.V., 10.66 % to us and 20.59% to other Mexican exporters (including DeAcero).</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #222222">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #222222">On October 14, 2014, the United States International Trade Commission (USITC) determined that a U.S. industry is materially injured by reason of imports of steel concrete reinforcing bar from Mexico that are sold in the United States at less than fair value and from Turkey that are subsidized by the government of Turkey. As a result of the USITC&#8217;s affirmative determinations, the U.S. Department of Commerce will issue an antidumping duty order on imports of this product from Mexico and a countervailing duty order on imports of this product from Turkey. The U.S. government imposed tariffs of 66.7% against imports for rebar from Deacero and us and tariffs of 20.58% for rebar from all other imports from producers in Mexico. On November 16, 2015, we filed a request for review with the U.S. Department of Commerce against the imposed tariffs. On December 6, 2016, the US Department of Commerce issued a preliminary </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #222222"></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #222222"> resolution in which it determined that the tariff is 0%. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #222222">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #222222">On June 8, 2017, the US Department of Commerce issued a final resolution in
    which it determined that the tariff should become 0%, although this is currently under review by U.S. authorities.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On August 14, 2013, the Ministry of Industry
and Tourism of Colombia (MIT) started an official safeguard investigation against imports of commercial angles and plates originating
from countries that are members of the World Trade Organization (WTO) at the request of DIACO-GERDAU and SIDOC, seeking the imposition
of a countervailing duty of 35%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #222222">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; color: #222222">We were the only Mexican producer that responded to the questionnaire in October 10, 2013.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in; color: #222222">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #222222">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; color: #222222">On April 2, 2014, the MIT announced at a press conference that they would not impose safeguard measures to rebar nor to profiles of steel angles, square bars / slabs / plates. Only wire was subject to safeguard measures with an antidumping duty of 21.29%.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in; color: #222222">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #222222">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; color: #222222">On May 1, 2019, the Peruvian Commission on Dumping, Subsidies and Elimination of
Commercial Customs (INDECOPI ) resolved not to impose duties on Mexican and
Brazilian rebar imports.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in; color: #222222">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Brazil operations</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We produce according to the technical specifications
of the Brazilian standard ABNT NBR 7480:2007 for steel bars and wires designed for the reinforcement for concrete structures. Our
products are also registered with the Brazilian National Institute of Metrology, Quality and Technology (INMETRO), in accordance
with Resolution CONMETRO No. 05, dated May 6, 2008, and comply with conformity assessment regulations, including Ordinance No.
73, dated March 17, 2010, and with compulsory product certification regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have received environmental permits from
the Sao Paulo State, for which hydrological studies and feasibility of groundwater have been conducted, such permits include a
license granted by the Ministry of Environment of Sao Paulo and an operations license granted by the Ministry of Environment CETESBE
Sao Paulo State Comnahia.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Organizational Structure</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The chart below sets forth a summary of our
corporate structure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><IMG SRC="orgchart.jpg" ALT="" STYLE="width: 648px"></P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Includes the following subsidiaries: Compa&ntilde;&iacute;a Sider&uacute;rgica del Pac&iacute;fico, S.A. de C.V. (99.99%); Coordinadora de Servicios Sider&uacute;rgicos de Calidad, S.A. de C.V. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt"></FONT></TD>
    <TD><FONT STYLE="font-size: 8pt"> (100%); Industrias del Acero y del Alambre, S.A. de C.V. (99.99%); Procesadora Mexicali,
    S.A. de C.V. (99.99%); Servicios Simec, S.A. de C.V. (100%); Sistemas de Transporte de Baja California, S.A. de C.V. (100%);
    Operadora de Metales, S.A. de C.V. (100%); Operadora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V. (100%);
    Administradora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V. (100%); Operadora de Servicios de la Industria
    Sider&uacute;rgica ICH, S.A. de C.V. (100%); Arrendadora Simec S.A. de C.V. (100%); CSG Comercial, S.A. de C.V. (99.95%);
    Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara S.A. de C.V. (99.99%); Simec Acero, S.A. de C.V. (100%); Undershaft
    Investment N. V., (100%); Simec USA Corp. (100%); Pacific Steel Projects Inc. (100%); Simec Steel Inc. (100%); Simec
    International, S. A. de C. V.(100%); Corporativos G&amp;DL, S.A. de C.V. (100%); Simec International 7, S. A. de C. V.,
    (99.99%), Simec International 9, S.A.P.I. de C.V., (100.00%); Corporaci&oacute;n ASL, S.A. de C.V. (99.99%);
    Sider&uacute;rgica del Occidente y Pac&iacute;fico, S.A. de C.V. (100%);  GS steel B.V. (100%)
    (liquidated in 2018), Recursos Humanos de la
    Industria Sider&uacute;rgica de Tlaxcala, S.A. de C.V. (100%),  Sider&uacute;rgicos Noroeste, S.A.
    de C.V. and Fundiciones de Acero Estructrual, S.A. de C.V. (100%).</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Our principal Mexican facilities consist of steel-making facilities in Guadalajara, Jalisco;
    Mexicali, Baja California; Apizaco, Tlaxcala, and San Luis Potos&iacute;;  and cold finishing facilities
    in Cholula, Puebla.
    These facilities were operated by Simec International 6, S.A. de C.V. until October 31, 2012 (began operations in November
    2010). Since November 1, 2012 these facilities were operated by Orge, S.A. de C.V. (incorporated in October, 2012). These
    facilities were operated by RRLC, S.A.P.I. de C.V. (95.10%) (incorporated in 2015) and Grupo Chant, S.A.P.I. de C.V. (97.61%)
    (incorporated in 2015), since April, 2015 and October 2015, respectively. These facilities were operated by GSIM de
    Occidente, S.A. de C.V. (incorporated in 2016) and Aceros Especiales Simec Tlaxcala, S.A. de C.V. (incorporated in 2015),
    since March 2016 and July 2016, respectively.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(3)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">The remaining 49.8% of SimRep is owned by our controlling shareholder, Industrias CH.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(4)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">SimRep, Co. owns 100% of Republic Steel, Inc. Our principal U.S. facilities consist of a
    steel-making facility in Canton, Ohio; a steel- making and hot-rolling facility in Lorain, Ohio; a hot-rolling facility in
    Lackawanna, New York; and cold finishing facilities in Massillon, Ohio and Solon, Ohio; all, of which are owned directly by
    Republic.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(5)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Grupo San facilities are conformed by Corporacion Aceros DM, S.A. de C.V. (100%) and
    Subsidiaries, Aceros DM, S.A. de C.V. (99.99%) Acero Transportes SAN, S.A. de C.V. (99.99%), Aceros San Luis, S.A. de C.V.
    (99.99%), Malla San 1, S.A. de C.V. (99.98%), Malla San 2, S.A. de C.V. (99.98%) and Alambres Trefilados de San
    Luis Potos&iacute;, S.A. de C.V. (99.99%).</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0px"></TD><TD STYLE="width: 24px">(6)</TD><TD>Our Brazil facilities are conformed by GV do Brasil Industria e Comercio de A&ccedil;o LTDA., Companhia Sider&uacute;rgica
do Espirito Santo, S.A. and the plant in Itauna, Minas Gerais, that is leased to a third party.</TD></TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9 0 0">The following table identifies each of our significant operating
subsidiaries, including its country of incorporation and our percentage ownership thereof at December 31, 2018:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 70%; padding-right: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Name of Subsidiary</B></P></TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Country of
        Incorporation</B></P></TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Ownership<BR>
        Interest (%)</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Undershaft Investments, N.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Cura&ccedil;ao</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Pacific Steel, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">SimRep Corporation and subsidiaries (Republic)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">50.22%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Compa&ntilde;&iacute;a Sider&uacute;rgica del Pac&iacute;fico, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Coordinadora de Servicios Sider&uacute;rgicos de Calidad, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Industrias del Acero y del Alambre, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Procesadora Mexicali, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Servicios Simec, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Sistemas de Transporte de Baja California, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Metales, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Administradora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Servicios de la Industria Sider&uacute;rgica ICH, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Arrendadora Simec S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">CSG Comercial, S.A. de C.V</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.95%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Corporaci&oacute;n Aceros DM, S.A. de C.V. and subsidiaries</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Corporaci&oacute;n ASL, S.A. de C.V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 6, S. A. de C. V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 7, S. A. de C. V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 9, S.A.P.I. de C. V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec Acero, S. A. de C. V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec USA, Corp.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Pacific Steel Projects, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec Steel, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Corporativos G&amp;DL, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">GV do Brasil Industria e Comercio de A&ccedil;o LTDA.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Orge, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Sider&uacute;rgica del Occidente y Pac&iacute;fico, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">GS Steel BV (liquidated in 2018)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Netherlands</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">RRLC S.A.P.I. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">95.10%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Grupo Chant S.A.P.I. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">97.61%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"></TD></TR></TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Aceros Especiales Simec Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Recursos Humanos de la Industr&iacute;a Sider&uacute;rgica de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 70%; padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">GSIM de Occidente, S.A. de C.V.</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Fundiciones de Acero Estructural, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Sider&uacute;rgicos Noroeste, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Companhia Sider&uacute;rgica do Espirito Santo,
    S.A. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Property, Plants and Equipment</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Our Operations and Production Facilities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We conduct our operations at 15 facilities throughout
America. At December 31, 2018, our crude steel production capacity was 5.3 million tons, of which 1.2 million tons were based on
an integrated blast furnace technology, and 4.1 million were based on electric arc furnace, or mini-mill, technology. Our Mexican
facilities have 2.3 million tons of crude steel production capacity, operating six mini-mill facilities. Our U.S. operations have
2.1 million tons of crude steel production capacity and our Brazil operations have 0.9 million tons of crude steel production capacity.
In addition, we have 4.5 million tons of rolling and finishing capacity, of which 2.1 million are located in Mexico, 1.7 million
are located in the United States and Canada and 0.7 million are located in Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We operate nine mini-mills, six in
Mexico, one in the United States and two in Brazil. The Mexican mini-mills are located in Guadalajara, Jalisco; two in
Apizaco, Tlaxcala; Mexicali, Baja California; as well as two in San Luis Potos&iacute;. Our mini-mill in the United States is
located in Canton, Ohio. Our mini-mills in Brazil are located in Pindamonhangaba, S&atilde;o Paulo and Cariacica,
Esp&iacute;rito Santo. We also own an integrated blast furnace and an electric arc furnace in Lorain, Ohio and a rolling mill
in Lackawanna, New York. Processing mills are located in Massillon, Ohio and Solon, Ohio.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Because we own both mini-mill and
integrated blast furnace production facilities, we can allocate production between each type of facility based on efficiency
and cost. In addition, as long as our facilities are not operating at full capacity, we can allocate production based on the
relative cost of basic inputs (iron ore, coaking coal, scrap metal and electricity) to the facility where production costs would
be the lowest. Our production facilities are designed to permit the rapid changeover from one product to another. This
flexibility permits us to efficiently produce small volume orders to meet customer needs and to produce varying quantities of
standard product. Production runs, or campaigns, occur on four to eight weeks cycles, minimizing customer waiting time for
both standard and specialized products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We can use scrap metal or iron ore to
produce our finished steel products. We produce liquid steel using an electric arc furnace, alloying elements and carbon are
added, and then is transported to continuous casters for solidification. The continuous casters produce long, square
strands of steel that are cut into billet and transferred to the rolling mills for further processing or, in some cases, sold
to other steel producers. In the rolling mills, the billet is reheated in a walking beam furnace with preheating burners,
passed through a rolling mill for size reduction and conformed into final sections and sizes. The shapes are then cut into a
variety of lengths. Our facility in Canton, Ohio is capable of producing billets and blooms.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our mini-mill plants use an electric arc furnace
to melt ferrous scrap and other metallic components, which are then cast into long, square bars called billets in a continuous
casting process, all of which occurs in a melt shop. The billet is then transferred to a rolling mill, reheated and rolled into
finished product. In contrast, an integrated steel mill heats iron pellets and other primary materials in a blast furnace to first
produce pig iron, that must be refined in a basic oxygen furnace to liquid steel, and then cast to billet and finished product.
Mini-mill plants typically produce certain steel products more efficiently because of the lower energy requirements resulting from
their smaller size and because of their use of ferrous scrap. Mini-mills are designed to provide shorter production runs with relatively
fast product changeover times. Integrated steel mills are more efficient in producing longer runs and are able to produce certain
steel products that a mini-mill cannot.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The production levels and capacity utilization
rates for our melt shops and rolling mills for the periods indicated are presented below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Production Volume and Capacity Utilization</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Years ended December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2014</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2015</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2016</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2017</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(tons in thousands)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt"><B>Melt shops</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 55%; padding-left: 9pt"><FONT STYLE="font-size: 10pt">Steel billet production </FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-size: 10pt">2,483.7</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-size: 10pt">2,318.0</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-size: 10pt">2,219.6</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-size: 10pt">2,288.0</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-size: 10pt">2,359.0</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-size: 10pt">Annual installed capacity<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,207.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,552.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,552.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,596.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,257.9</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-size: 10pt">Effective capacity utilization </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">59.0%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">50.9%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">48.8%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">49.8%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">44.9%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt"><B>Rolling mills</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-size: 10pt">Total production </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2,286.3</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2,206.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2,211.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2,171.6</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2,306.7</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-size: 10pt">Annual installed capacity<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3,829.6</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,279.6</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,131.8</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,000.0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,480.0</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-size: 10pt">Effective capacity utilization </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">59.7%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">51.6%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">53.5%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">54.3%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">51.5%</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">Annual installed capacity is determined based on the assumption that billet of various specified diameters, width and length is produced at the melt shops or that a specified mix of rolled products are produced in the rolling mills on a continuous basis throughout the year except for periods during which operations are discontinued for routine maintenance, repairs and improvements. Amounts presented represent annual installed capacity as of December 31 for each year.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Mexican Operations and Facilities</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table presents production by product
at each of our Mexican facilities as a percentage of total production at that facility for 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Mexican Production per Facility by Product<BR>
Location</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 45%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Product</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Guadalajara</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Mexicali</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Apizaco/<BR>
        Cholula</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>San Luis</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Total</B></P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Production (%)</FONT></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">I Beams </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">24.4%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0.6%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5.0%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Channels </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">9.2%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">7.7%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3.2%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Angles </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">29.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">12.4%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">8.8%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Hot rolled bars (round, square and hexagonal rods) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">17.2%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5.2%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">36.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1.4%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">13.8%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Rebar </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">12.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">71.8%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0.4%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">82.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">45.6%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Flat bars </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">8.2%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2.3%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">27.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">8.5%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Cold finished bars </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">36.6%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">8.6%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3.5%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1.4%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Wire rod </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">9.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3.5%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh panel </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4.1%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1.6%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Other </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">0%</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">0%</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">0%</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">0%</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">0%</P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Total </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">100.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">100.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">100.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">100.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">100.0%</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Guadalajara</I>. Our
Guadalajara mini-mill facility is located in central western Mexico in the state of Jalisco which is Mexico&#8217;s second
largest city. Our Guadalajara facilities and equipment include one improved electric arc furnace utilizing water-cooled
sidewalls and roof, one four-strand continuous caster, five reheating furnaces and three rolling mills. The Guadalajara
mini-mill has an annual installed capacity of 370,000 tons of billet and an annual installed capacity of finished product of
480,000 tons. In 2018, the Guadalajara mini-mill produced 234,827 tons of steel billet and 312,513 tons of finished product,
operating at 63% capacity for billet production and 65% capacity for finished product production. The Guadalajara rolling
facilities process billet production from our Mexicali and Apizaco mills. Our Guadalajara facility is 336 miles from Mexico
City. Our Guadalajara facility mainly produces structurals, SBQ steel, light structurals and rebars.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Guadalajara Mini-Mill&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended
        December 31,</B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; width: 45%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2014</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2015</B></P></TD>
    <TD STYLE="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">335</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">369</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">375</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">340</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">307</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;10,410</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;9,726</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 10,779</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 12,000</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 13,896</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,934</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,539</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,691</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,695</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">7,071</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"></TD></TR></TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in; width: 45%"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; width: 11%"><FONT STYLE="font-size: 10pt">2,613</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; width: 11%"><FONT STYLE="font-size: 10pt">2,399</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; width: 11%"><FONT STYLE="font-size: 10pt">2,452</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; width: 11%"><FONT STYLE="font-size: 10pt">2,789</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; width: 11%"><FONT STYLE="font-size: 10pt">3,252</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,586</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,489</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,588</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,927</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,674</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mexicali</I>. In 1993, we began operations
at our mini-mill located in Mexicali, Baja California. The mini-mill is strategically located approximately 22 miles south of the
California border and approximately 220 miles from Los Angeles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our Mexicali facilities and equipment
include one electric arc furnace utilizing water-cooled sidewalls and roof, one four-strand continuous caster, one walking
beam reheating furnace, one SACK rolling mill, a Linde oxygen plant and a water treatment plant. This facility has an annual
installed capacity of 430,000 tons of steel billet and an annual installed capacity of finished product of 250,000 tons.
Excess billet produced at the Mexicali facility is used primarily by the Guadalajara facility. This allows us to increase the
utilization of the Guadalajara facility&#8217;s finishing capacity, which exceeds its production capacity. In 2018, the
Mexicali mini-mill produced approximately 271,221 tons of billet, of which the Guadalajara mini-mill used 77,308 tons. In
2018, the Mexicali mini-mill produced 199,119 tons of finished products. In 2018 we operated the Mexicali mini-mill at 63%
capacity for billet production and at 80% capacity for finished product production. Our facility is strategically located and
has access to key markets in Mexico and the United States, stable public sources of scrap, electricity, a highly skilled
workforce and other raw materials. The Mexicali mini-mill also is situated near major highways and a railroad linking the
Mexicali and Guadalajara mini-mills, allowing for coordinated production at the two facilities. Our Mexicali facility mainly
produces structurals, light structurals and rebar. In 2018, 72% of the products produced at the Mexicali mini-mill were
rebar, 12% were angles, 5% were hot rolled bars (round, square and hexagonal rods) and the remaining 11% were channels and
flat bar.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Mexicali Mini-Mill</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended
        December 31,</B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; width: 45%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2014</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2015</B></P></TD>
    <TD STYLE="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">206</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">220</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">216</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">193</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">208</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;9,170</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;9,405</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 9,935 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 10,720 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 13,538</FONT></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,348</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,981</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,942</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,544</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,302</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,659</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,414</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,277</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,878</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,290</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,752</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,608</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,541</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,013</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,249</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Apizaco mini-mills (mini-mill 1 and
mini-mill 2) and Cholula facility</I>. We have operated Apizaco mini-mill 1 and Cholula facility since August 1, 2004 and
Apizaco mini-mill 2 since July, 2018. Mini-mill 1 and 2 are located in central Mexico in Apizaco, Tlaxcala. Our Apizaco
facilities and equipment include two EBT Danieli electric arc furnace utilizing water-cooled sidewalls and roof, three ladle
stations (two Danieli and the other Daido), two Daido degasification station, two Danieli four-strand continuous caster,
three walking beam reheating furnaces and three rolling mills (two Danieli and the other Pomini). Mini-mill 1 has an
annual installed capacity of 510,000 tons of steel billet and an annual installed capacity of finished product of 492,000
tons. In 2018,  mini-mill 1 produced 357,477 tons of steel billet. In 2018,  mini-mill 1 produced 348,248 tons of finished
products. In 2018, we operated  mini-mill 1 at 70% capacity for billet production and at 71% capacity for finished product
production. Mini-mill 2 has an installed capacity of 305,000 tons of steel billet (for the period of July 2018 to
December 2018) and an installed capacity of finished product of 280,000 tons (for the period of July 2018 to December 2018).
In 2018, mini-mill 2 produced 43,849 tons of steel billet. In 2018, mini-mill 2 produced 27,198 tons of finished products. In
2018, we operated mini-mill 2 at 14% capacity for billet production and at 10% capacity for finished product production.
Our Apizaco mini-mills are 1,112 miles from Mexicali and less than 124 miles from Mexico City. Our Apizaco facilities mainly
produce SBQ steel, light structurals and rebar. Our Cholula facility is approximately 25 miles from our Apizaco facilities,
which allows the integrated operations of the Apizaco mini-mills and Cholula facility. Our Cholula facilities and equipment
include cold drawing and turning machines for peeling bars. This facility has an annual installed capacity of finished
product of 120,000 tons. In 2018, the Cholula facility produced 107,794 tons of finished products, at 90% capacity. Our
Cholula facility mainly produces cold finished SBQ steel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, our plants in Apizaco and Cholula produced
401,326 tons of billet and 375,446 tons of finished product, operating at 49% of its billet capacity and 49% capacity for finished
product.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, 36% of the products we produced at
the Apizaco and Cholula facilities were hot rolled bars (round, square and hexagonals), 27% were flat merchant bar and 37% were
cold finished products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Apizaco Mini-Mill and Cholula Facility&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 40%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 60%; padding-right: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended
        December 31,</B></P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; width: 45%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2014</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2015</B></P></TD>
    <TD STYLE="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">361</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">339</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">350</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">331</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">321</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;12,047</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;12,366</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 12,763</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 15,426</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 17,935</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,800</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,111</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,376</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,725</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,383</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,400</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,455</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,321</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,524</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,604</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,154</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,195</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,168</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,796</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,767</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>San Luis Operations and Facilities. </I>We
have operated our San Luis facilities since we acquired them on May 30, 2008. The facilities are located in central Mexico
in the city of San Luis Potos&iacute;, in the state of San Luis Potos&iacute;. Our San Luis facilities and equipment include
four electric arc furnaces, three continuous casters, three reheating furnaces, two rebar rolling mills and one wire rod
rolling mill. As of December 31, 2018, these facilities had an annual installed capacity of 660,000 tons of billet and
610,000 tons of finished product. In 2018, the San Luis facilities produced 549,844 tons of steel billet. In 2018, the San
Luis facilities produced 530,029 tons of finished product, operating at 83% capacity for billet production and 87% capacity
for finished product production. Our San Luis facilities mainly produce rebar, light structurals and wire rod. In 2018, 82%
of the products produced at the San Luis facilities were rebar, 17% were electro-welded wire mesh, wire rod and
electro-welded wire mesh panel, and the remaining 1% were other light structurals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the periods
indicated selected operating data for our San Luis facilities.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 40%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 60%; padding-right: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended
        December 31,</B></P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; width: 45%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2014</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2015</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2018</B></P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">517</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">524</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">554</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">540</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">538</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;9,269</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;9,786</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 10,301</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 10,870</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 14,255</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,936</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,462</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,628</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,859</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,822</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,268</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,060</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,032</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,414</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,094</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,764</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,584</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,571</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,857</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,481</FONT></TD></TR>
</TABLE>
<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 1pt; margin-bottom: 1pt"><DIV STYLE="font-size: 1pt; border-top: black 1.5pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>U.S. Operations and Facilities</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have operated our Republic
facilities (in Ohio and New York) since we acquired them from the shareholders of PAV Republic, Inc. on July 22, 2005. As of
December 31, 2018, these facilities had an annual installed capacity of 2,083,000 tons of billet and 1,660,000 tons of
finished product. In 2018, Republic facilities produced 414,847 tons of steel billet. For the same period, Republic
facilities produced 360,253 tons of hot-rolled bars. Republic facilities produced 32,296 tons of cold finish bars. In 2018,
Republic facilities produced 36,288 tons of wire products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the periods
indicated selected operating data for our Republic facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended
        December 31,</B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2014</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2015</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2018</B></P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">778</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">570</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">397</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">387</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">385</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;15,823</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;16,611</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 23,526 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 21,630 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 24,016</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,354</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,899</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,939</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,114</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">7,026</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"></TD></TR></TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in; width: 50%"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt">6,417</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt">7,042</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt">6,621</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt">6,790</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt">10,555</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,665</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,481</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,661</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,915</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,842</FONT></TD></TR>
</TABLE>
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<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Lorain, Ohio</I>. The Lorain facility operates
an integrated steel mill, it has a blast furnace, two 220-ton basic oxygen furnaces, a 150-ton electric arc furnace, two ladle
metallurgy facilities, a vacuum degasser, a five-strand continuous bloom caster, a six-strand billet caster, a billet rolling mill
and two bar rolling mills.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our Lorain facility had, at December 31,
2018, an annual installed capacity of 952,000 tons of steel billet and 816,000 tons of finished product. This facility did
not produce any steel billets or finished steel bars in 2018 as it has been idled since 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Canton, Ohio</I>. Our Canton facility mainly
produces SBQ steel and includes two 200-ton top charge electric arc furnaces, a 5-strand bloom/billet caster, two ladle metallurgical
furnaces, two vacuum degassers and two slag rakes. This facility also includes a combination Caster rolling facility that continuously
casts blooms in a 4-strand caster, heats the blooms to rolling temperature in a walking beam furnace, then rolls billets through
an 8-stand rolling mill in an inline operation. We installed and commissioned the electric arc furnace, the bloom/billet caster,
ladle metallurgical furnace and vacuum degasser in 2005. Other Canton equipment includes a Mecana billet inspection line, four
stationary billet grinders, a saw line and a quality verification line (or &#8220;QVL line&#8221;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Canton produces blooms and billets for the three
rolling mills in Republic facilities and for trade customers. We use the QVL inspection line to inspect finished bar produced in
Lackawanna. As of December 2018, the Canton facility had annual installed capacity of 1,131,000 tons of steel billet.
In 2018, this facility produced 414,847 tons of blooms, billets and other semi-finished trade product and was operated at 37% capacity
of steel billet.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Lackawanna, New York</I>. Our
Lackawanna facility mainly produces SBQ steel and includes a three-zone walking beam billet reheat furnace, a recently
upgraded 16 conventional stand mill with a 5 stand sizing mill and two saw lines capable of producing rounds, squares, and
hexagons in both cut length and coils. This facility produces hot rolled bar sizes that range from 0.562&#8221; to
3.250&#8221; with coil weights up to 6,000 lb. Our Lackawanna facility&#8217;s finishing equipment includes a QVL inspection
line and three saw lines. We sell a portion of the hot rolled bars produced at our Lackawanna facility to trade customers,
and we also ship a portion of the finished bars to our cold finishing operations for further processing. As of December 31,
2018, the Lackawanna facility had annual installed capacity of 653,000 tons of hot rolled bars. In 2018, this facility
produced 360,253 tons of hot rolled bars and was operated at 55% capacity of finished product.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Massillon, Ohio</I>. Our Massillon facility
mainly produces SBQ steel and contains a cold finishing facility which includes the machinery and equipment to clean, draw, turn,
chamfer, anneal, grind, straighten and saw bars. Our Massillon facility had, at December 31, 2018, an annual installed capacity
of 125,000 tons of finished product. During 2018, the Massillon facility was operated at 26% capacity of finished product and produced
32,296 tons of cold finished bars.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Solon, Ohio. </I>Our Solon facility, acquired
in February, 2011, mainly produce Cold Heading Quality (CHQ) wire products and have wire drawing and finishing facilities that
include the machinery and equipment to clean and coat, draw, and anneal wire. As of December 31, 2018, the Solon facility had installed
capacities of 65,000, for wire products. During 2018, the Solon facility produced and shipped 36,288 tons of wire products and
was operated at 56% capacity of finished product.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Hamilton, Ontario, Canada.</I> Our Hamilton
facility was shut down permanently during 2018. All machinery and equipment will eventually be relocated to our other facilities
on a structured basis. It is anticipated that the relocation work will be completed by the end of 2019.<FONT STYLE="color: white">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Brazil.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have three plants in Brazil: a
mini-mill and rebar and wire-rod rolling mill in Pindamonhangaba, S&atilde;o Paulo, a mini-mill in Cariacica, Espirito Santo
and rolling and finishing facilities in in Itauna, Minas Gerais, that is leased to a third party. Our plant located in
Pindamonhangaba, State of Sao Paulo, is 87 miles from the city of Sao Paulo, and is 218 miles from Rio de Janeiro. Our
Pindamonhangaba facility and equipment include an electric arc furnace and a rebar and wire rod rolling mill.
Our facility in Pindamonhangaba began operations in July 2015 and currently produces rebar, while the plants in Cariacica and
Itauna began operations in May 2018, and include an electric arc furnace and two rebar and wire rod rolling mills. As of
December 31, 2018, our plant in Pindamonhangaba had installed capacity to produce 500,000 tons of &#8220;billet&#8221; and
420,000 tons of finished product per year capacity. In 2018 our plant in Pindamonhangaba produced 261,826 tons of
&#8220;billet&#8221; and 279,306 tons of finished product, operating at 52% of its capacity for &#8220;billet&#8221; and 67%
capacity for finished product. Our plant in Cariacica had installed capacity to produce 400,000 tons of &#8220;billet&#8221;
and 232,000 tons of finished product (for the period of May 2018 to December 2018). In 2018, our plant in Cariacica produced
225,116 tons of </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&#8220;billet&#8221; and 133,070 tons of finished
product, operating at 56% of its capacity for &#8220;billet&#8221; and 57% capacity for finished product  (for the period
between May 2018 and December 2018). The leased plant in Itauna had installed capacity to produce 56,000 tons of finished
product (for the period of May 2018 to December 2018). In 2018, our plant in Itauna produced 48,413 tons of finished product,
operating at 86% capacity for finished product (for the period between May 2018 and December 2018).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, our plants in Brazil produced 486,942
tons of billet and 460,789 tons of finished product, operating at 54% of its billet capacity and 65% capacity for finished
product.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the period
indicated, selected operating data for our Brazil facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD COLSPAN="5" STYLE="vertical-align: bottom; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended
        December 31,</B></P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2015</B></P></TD>
    <TD STYLE="vertical-align: top; padding-left: 12pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">193</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">300</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">433</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps.&nbsp;&nbsp;7,500</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 9,399</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 10,680</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 13,681</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,322</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,679</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">4,846</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">6,553</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,481</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,551</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">3,181</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">4,240</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,103</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,703</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">2,403</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">2,957</FONT></TD></TR>
<TR>
    <TD STYLE="width: 56%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>
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<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table shows the products that
we produce, the equipment that we use and the volume that we produce in each of our separate production facilities:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>Production per Facility by Product, Equipment
and Volume</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 20%; padding-right: 6; padding-left: 6">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Location</B></P></TD>
    <TD STYLE="width: 20%; padding-right: 6; padding-left: 6">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Product (%)</B></P></TD>
    <TD STYLE="width: 20%; padding-right: 6; padding-left: 6">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Equipment</B></P></TD>
    <TD STYLE="width: 20%; padding-right: 6; padding-left: 6">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018 Annual<BR>
        Production Volume<BR>
        (tons)</B></P></TD>
    <TD STYLE="width: 20%; padding-right: 6; padding-left: 6">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Finished
        Product<BR>
        Annual Installed<BR>
        Capacity (tons)</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Guadalajara</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">I Beams (25%); Channels (9%); Angles (29%); Rebar (12%);Hot rolled bars (17%); Flat bars (8%)</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">electric arc furnace with continuous caster rolling mill and bar processing lines</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">312,513</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">480,000</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Mexicali</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Angles (12%); Rebar (72%); Channels (8%); Hot rolled bars (5%) Other (3%)</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">electric arc furnace with continuous caster and rolling mills</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">199,119</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">250,000</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">electric arc furnace with vacuum tank degasser, continuous caster, rolling mills, cold drawn and bar turning equipment</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">375,446</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">772,000<SUP>(3)</SUP></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">San Luis Potos&iacute;</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Rebar (82%); Wire rod (9%); Electro-Welded wire mesh (4%); Electro-Welded wire mesh panel (4%); Bars (1%)</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">electric arc furnaces, whit continuous casters, rolling mill and wire rod rolling mill</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">530,029</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">610,000</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Lorain<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">electric arc furnace, blast furnace, vacuum tank degasser, continuous caster, and rolling mills</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">816,000</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>



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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6; width: 20%"><FONT STYLE="font-size: 10pt">Canton<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6; width: 20%"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6; width: 20%"><FONT STYLE="font-size: 10pt">electric arc furnace, vacuum tank degasser and continuous caster</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6; width: 20%"><FONT STYLE="font-size: 10pt">Our billet and bloom for internal consumption</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6; width: 20%"><FONT STYLE="font-size: 10pt">Our billet and bloom for internal consumption</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Lackawanna</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">rolling mill and wire rod rolling mill</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">360,253</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">653,000</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Massillon</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">cold drawn, bar turning and heat treating equipment</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">32,296</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">125,000</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Solon </FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">equipment to clean and coat, draw, and anneal wire </FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">36,288</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">65,000</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Brazil </FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">Rebar (69%); Angles (8%); Bars (9%); Flat bars (12%); Other (2%); </FONT></TD>
    <TD STYLE="padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">electric arc furnace, with continuous caster with rolling mills and wire rod rolling mill</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">460,789</FONT></TD>
    <TD STYLE="text-align: center; padding-right: 6; padding-left: 6"><FONT STYLE="font-size: 10pt">708,000<sup>(4)</sup></FONT></TD></TR>

</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="width: 96%"><FONT STYLE="font-size: 8pt">Production capacity is for rolling only.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Production capacity is for billets only<I>.</I></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">(3)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Includes the production capacity of our mini-mill 2 from July to December 2018 (280,000 tons), from the date on which it started operations.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">(4)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Includes the production capacity of our mini-mill in Cariacica (232,000 tons) and our
    leased     rolling mill in Itauna (56,000 tons) from May to December 2018, from the date on which the Cariacica
    Mill was acquired.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 66px"><FONT STYLE="font-size: 10pt"><B>Item 4A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Unresolved Staff Comments</B></FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the months of December 2017 and February and March 2018, the Company received written comments from the staff of the
U.S. Securities and Exchange Commission (the &ldquo;SEC&rdquo;) regarding the Company's annual report on Form 20-F for the year ended
December 31, 2016. In such comments, the staff requested further information regarding the nature and the accounting treatment
of certain related party loans. The SEC continues to request that the Company voluntarily produce certain documents related
to such related party loans and the Company has been and continues to cooperate with the SEC on this matter. See &ldquo;Item 8.
Financial Information-A. Consolidated Statements and Other Financial Information-Legal Proceedings.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 5.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Operating and Financial Review and Prospects</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following discussion is derived from our
audited consolidated financial statements, which are presented elsewhere in this annual report. This discussion does not include
all of the information included in our financial statements. You should read our financial statements to gain a better understanding
of our business and our historical results of operations. All of the statements in this Item 5.A are subject to and qualified by the information set forth under the &ldquo;Cautionary Statement
Regarding Forward Looking Statements.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Adoption of International Financial Reporting Standards (IFRS)</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican National Banking and
Securities Commission (CNBV) has established the requirement that listed companies must disclose their financial information
to the public, through the Mexican Stock Exchange (BMV) or the <I>Bolsa Institucional de Valores, S.A. de C.V.</I> (BIVA)
(operating since July 25, 2018), and therefore, beginning in 2012, we prepare our financial information in accordance with
IFRS, as issued by the IASB. IFRS differs in certain significant respects from U.S. GAAP. Accordingly, Mexican financial
statements and reported earnings are likely to differ from those of companies in other countries in this and other
respects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Operating Results</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Overview</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are producers of SBQ and structural steel
products. Accordingly, our net sales and profitability are highly dependent on market conditions in the steel industry which is
greatly influenced by general economic conditions in North America and globally. The sharp reduction in economic activity and consumer
demand in general, and in the automotive, construction and manufacturing industries in particular, in North America starting in
the fourth quarter of 2008 has had a significant negative impact on the demand and price levels for all steel products, including
SBQ and structural steel products. These economic conditions have had an impact on all parts of our operations since the fourth
quarter of 2008. Demand, production levels and prices in certain segments and markets </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">have recovered and stabilized to a certain
degree, although the extent, timing and duration of the recovery and potential return to pre-crisis levels remains uncertain. Our
net revenue from sales increased in 2014, compared to 2013, increased by 42% in the automotive sector, decreased 13% in the independent
distributor sector, decreased 34% in the hand tools sector, decreased 61% in the mining sector and increased 29% in other industries.
The total increase in net revenue from sales of SBQ products in 2014, compared to 2013, was 18%. Our net revenue from sales decreased
in 2015, compared to 2014, increased by 20% in the automotive sector, decreased 43% in the independent distributor sector, increased
204% in the hand tools sector, decreased 52% in the mining sector and decreased 48% in other industries. The total decrease in
net revenue from sales of SBQ products in 2015, compared to 2014, was 16%. Our net revenue from sales decreased in 2016, compared
to 2015, decreased by 18% in the automotive sector, increased 9% in the independent distributor sector, decreased 72% in the hand
tools sector, decreased 42% in the mining sector and decreased 10% in other industries. The total decrease in net revenue from
sales of SBQ products in 2016, compared to 2015, was 13%. In 2017, the total increase in net revenue from sales of SBQ products
compared to 2016 was 13%. In 2018, the total increase in net revenue from sales of SBQ products compared to 2017 was 10%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As a result of the significant competition in
the steel industry and the commodity-like nature of some of our products, we have limited pricing power over many of our products.
The North American and global steel markets influence finished steel product prices. Nevertheless, many of our products are SBQ
products for which competition is limited, and, therefore, these products tend to generate somewhat higher margins compared with
our more commercial steel products. We attempt to adjust the mix of our product output toward higher margin products to the extent
that we are able to do so, and we also adjust our overall product levels based on the product demand.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We focus on controlling our cost of sales
as well as our selling, general and administrative expenses. Our cost of sales largely consist of the costs of acquiring the
raw materials necessary to manufacture steel, primarily scrap metal and ferroalloys. Market supply and demand generally
determine scrap prices, and, as a result, we have limited ability to influence their cost or the costs of other
raw materials, including energy costs; however, in 2014, 2015, 2016, 2017 and 2018 we did not purchase iron ore pellets or
coaking coal since our Lorain, Ohio blast furnace facility, which is our only facility that utilizes these materials, was
idled during these periods. There is a correlation between the prices of scrap and iron ore and finished product prices,
although the degree and timing of this correlation varies from time to time, so we may not always be able to fully pass along
scrap and other raw material price increases to our customers. Therefore, our ability to decrease our cost of sales as a
percentage of net sales is largely dependent on increasing our productivity. Our ability to control selling, general and
administrative expenses, which do not correlate to net sales as closely as cost of sales do, is a key element of our
profitability. Although our revenues and costs fluctuate from quarter to quarter, we do not experience large fluctuations due
to seasonality.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Production costs at our U.S. facilities
are higher by approximately 69% than those in our facilities in Mexico principally due to the higher cost of labor and the
higher cost of ferroalloys used to manufacture SBQ steel, which is the only steel product that we produce in the
United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The negative operating trends in our USA segment
are primarily driven by under-utilized production capacity that severely impacts cost. The automotive sector is stable and continues
to provide good demand for our products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our U.S. subsidiaries have entered into sale
agreements with customers and, in order to comply with the terms thereof, any existing orders pursuant to those agreements need
to be fulfilled even if the price of raw material increases with time. As the existing sale agreements expire, we will evaluate
new agreements which would result in a production of profitable products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Typically, about 75% of our business uses a
fixed base price that is negotiated annually, plus monthly scrap and alloy surcharges. The remaining 25% is transaction business,
where we can adjust the base pricing as required. Scrap metal and commodity prices stabilized somewhat midway through 2016, and
in 2017 and 2018 the prices of scrap and other inputs increased significantly. Financial resources will continue to be made available
as our U.S. segment tackles the cost curve and restores the business to profitability.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Sales Volume, Price and Cost Data, 2014 -
2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="11" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Year ended December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in; border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right; border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>2014</B></FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right; border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>2015</B></FONT></TD>
    <TD STYLE="text-align: right; border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>2016</B></FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right; border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>2017</B></FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right; border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>2018</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Shipments (thousands of tons)</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,197</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,026</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,085</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,091</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,192</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Guadalajara and Mexicali</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">540</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">589</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">591</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">533</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">515</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">362</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">339</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">350</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">331</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">321</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">San Luis facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">517</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">524</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">554</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">540</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">538</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Republic facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">778</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">570</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">397</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">387</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">385</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">193</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">300</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">433</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="width: 0">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"></TD></TR></TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net sales (Ps. millions)</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">26,829</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">24,476</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">27,516</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">28,700</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">35,678</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Guadalajara and Mexicali</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,366</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,658</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,188</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,149</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,082</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,361</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,192</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,467</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,106</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,757</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">San Luis facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,792</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,128</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,707</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,870</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,669</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Republic facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,310</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,468</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,340</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,371</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,246</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">30</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,814</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,204</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,924</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Cost of sales (Ps. millions)</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">25,492</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">23,097</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">22,776</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">23,994</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">30,563</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Guadalajara and Mexicali</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,740</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,955</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,364</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,703</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,710</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,115</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,764</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,635</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,607</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,948</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">San Luis facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,221</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,529</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,726</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,030</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,058</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Republic facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,416</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,829</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,332</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,814</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,294</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">20</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,719</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,840</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,553</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average price per ton (Ps.)</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,212</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,081</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,197</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,725</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">16,276</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Guadalajara and Mexicali</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,937</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,606</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,470</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,537</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,751</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,047</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,366</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,763</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">15,426</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">17,935</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">San Luis facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,269</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,786</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,301</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,870</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">14,255</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Republic facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">15,823</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">16,611</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">23,526</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">21,630</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">24,016</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,500</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,399</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,680</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,681</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average cost per ton (Ps.)</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,603</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,400</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,924</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,475</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,943</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Guadalajara and Mexicali</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,778</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,715</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,076</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,824</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,087</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,605</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,153</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,386</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,897</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,299</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">San Luis facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,164</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,643</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,531</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,315</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,260</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Republic facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">17,244</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">20,753</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">18,469</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">20,191</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">24,140</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,000</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,907</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,467</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,824</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="width: 0">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our results are affected by general global trends
in the steel industry and by the economic conditions in the countries in which we operate and in other steel producing countries.
Our results are also affected by the specific performance of the automotive, non-residential construction, industrial equipment,
tooling equipment and other related industries. Our profitability is also impacted by events that affect the price and availability
of raw materials and energy inputs needed for our operations. The factors and trends discussed below also affect our results and
profitability.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Our primary source of revenue is the sale of SBQ steel and structural
steel products.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In August 2004, we completed the Atlax Acquisition
(Tlaxcala and Cholula facilities). In July 2005, we and our controlling shareholder, Industrias CH, completed the acquisition of
Republic. We believe that these acquisitions allowed us to become the leading producer of SBQ steel in North America and the leading
producer of structural and light structural steel in Mexico, in each case in terms of sales volume. We expect the sale of SBQ steel,
structural steel and other steel products to continue to be our primary source of revenue. The markets for our products are highly
competitive and highly dependent on developments in global markets for those products. The main competitive factors are price,
product quality and customer relationships and service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Our results are affected by economic activity, steel consumption
and end-market demand for steel products.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our results of operations depend largely on
macroeconomic conditions in North America. Historically, there has been a strong correlation between the annual rate of steel consumption
and the annual change in gross domestic products (&#8220;GDP&#8221;) in the Mexican and U.S. markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We sell our steel products to the automotive,
construction, manufacturing and other related industries. These industries are generally cyclical, and their demand for steel is
impacted by the stage of their industry market cycles and the country&#8217;s economic performance. Mexico&#8217;s GDP increased
2.1% in 2018 (according to preliminary figures of the INEGI) and increased 2% in 2017. The U.S. GDP increased 2.9% in 2018 (according
to preliminary figures of the U.S. Department of Commerce) and 2.2% in 2017. Deterioration in economic conditions in the countries
in which we operate is likely to adversely affect our results of operation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I></I></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Our results are affected by international steel prices and trends
in the global steel industry.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Steel prices are generally set by reference
to world steel prices, which are determined by global supply and demand trends. As a result of general excess capacity in the industry,
the world steel industry was previously subject to substantial downward pricing pressure, which negatively impacted the results
of steel companies in the second half of 2000 and all of 2001. International steel prices generally improved beginning in 2003,
driven by a strong increase in global demand fostered by economic growth in Asia and an economic recovery in the United States,
combined with increased rationalization of production capacity in the United States and elsewhere. Average steel prices continued
to improve from 2003 to 2008 due to strong end-market demand fundamentals for a number of key steel-consuming industries, continued
strong steel demand in China, India and other developing economies, relatively high raw material and energy costs and reductions
in U.S. production from some of the industry&#8217;s largest producers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This period of high prices for steel encouraged
reactivation of investment in production capacity, and consequently an increase in the supply of steel products that contributed
to a decline in steel prices. As the 2008 financial crisis worsened in late 2008 and early 2009, global demand for steel fell while
new steel production capacity was coming into the market, and as a result steel prices fell worldwide. In 2009 the average steel
price decreased approximately 22% compared to 2008.  Our average steel price increased approximately 4% in 2017 compared
to 2016. Our average steel price increased approximately 18.6% in 2018 compared to 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In recent years, there has been a trend
toward consolidation of the steel industry. For example,  Aceralia, Arbed and Usinor
merged in February 2002 to create Arcelor, and LNM Holdings and Ispat International merged in October 2004 to create Mittal
Steel, which subsequently acquired International Steel Group. In 2006, Arcelor completed the acquisition of Dofasco in
Canada, and Mittal Steel announced the acquisition of Arcelor, forming the largest steel company in the world. In addition, a
number of other steel acquisition transactions have been announced, including the acquisition of Oregon Steel by Evraz and
the acquisition of Corus by Tata Steel. Consolidation has enabled steel companies to lower their production costs and allowed
for more stringent supply-side discipline, including through selective capacity closures or idling, as the ones observed
recently in the United States by Mittal Steel, U.S. Steel and others. Consolidation may result in increased competition and
could adversely affect our results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Our results are affected by competition from imports.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our ability to sell our products is
influenced, to a certain degree, by global trade for steel products, particularly trends in imports of steel
products into the Mexican and U.S. markets. During 2005, the Mexican government, at the request of CANACERO, implemented
several measures to prevent unfair trade practices such as dumping in the steel import market. These measures include
initiating anti-dumping and countervailing duty proceedings, temporarily increasing import tariffs for countries with which
Mexico does not have free trade agreements. As a result, the competitive price pressure from dumping declined, contributing
to a general upward trend in domestic Mexican steel prices. In 2006 and 2007, imports to Mexico increased as market
conditions improved, and in 2008, imports to Mexico continued to increase, notwithstanding the worsening of international
market conditions. In 2009, however, imports to Mexico decreased as domestic and global market conditions worsened. In 2010,
2011 and 2012, imports to Mexico increased as market conditions improved. In 2013, imports to Mexico decreased as domestic
and global market conditions worsened. In 2014, imports to Mexico increased slightly. In 2015, imports to Mexico increased
10% compared to 2014 according to information of CANACERO. In 2016, imports to Mexico increased 1.6% compared to 2015
according to  information of CANACERO. In 2017, imports to Mexico in tons increased 6.8% compared to 2016 according to
information of CANACERO. In 2018, imports to Mexico in tons increased 4.5% compared to 2017 according to  information of
CANACERO.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Steel imports to the United States accounted
for an estimated 23% of the domestic U.S. steel market in 2018 and an estimated 27% in 2017. Foreign producers typically have lower
labor costs, and in some cases are owned, controlled or subsidized by their governments, allowing production and pricing decisions
to be influenced by political and economic policy considerations as well as prevailing market conditions. Increases in future levels
of imported steel in the United States could reduce future market prices and demand levels for steel in the United States. To this
extent, the U.S. Department of Commerce and the U.S. International Trade Commission are currently conducting five year &#8220;sunset&#8221;
reviews of existing trade relief in several different steel products. Imports represent less of a threat to SBQ producers like
us in the United States than to commodity steel producers because of the high quality requirements and standard required by buyers
of SBQ steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Our results are affected by the cost of raw materials and energy.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We purchase substantial quantities of raw materials,
including scrap metal, and ferroalloys for use in the production of our steel products. The availability and price
of these inputs vary according to general market and economic conditions and thus are influenced by industry cycles. As a result
of the 2008 financial crisis that continues to affect the international markets, the prices of these inputs have remained highly
volatile. For example, prices of scrap metal increased approximately 7% in 2014, decreased approximately 16% in 2015, increased
approximately 2% in 2016, increased approximately 31% in 2017 and increased </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">19.4% in 2018; and prices of ferroalloys
increased approximately 16% in 2014 and decreased approximately 9% and 13% in 2015 and 2016, respectively, in 2017 increased
approximately 22% and increased approximately 9.6% in 2018. As with other raw materials, iron ore and coaking coal  prices fluctuate
significantly. However, in 2014, 2015, 2016, 2017 and 2018 we did not purchase coaking coal or pellets since our Lorain, Ohio
blast furnace facility was idle during this period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition to raw materials, electricity and
natural gas are both relevant components of our cost structure. We purchase electricity and natural gas at prevailing market prices
in Mexico and the United States. These prices are impacted by general demand and supply for energy in the United States and Mexico
as economic activity fueled energy demand and the supply and price of oil was impacted by geopolitical events. While natural gas
and electricity prices in the United States and Mexico decreased in response to the financial crisis, they have remained highly
volatile. Prices for electricity increased approximately 7% in 2014, decreased approximately 12% in 2015, increased approximately
1.5% in 2016, increased approximately 22% in 2017 and increased approximately 14% in 2018; and prices for natural gas increased
approximately 25% in 2014, decreased approximately 23% in 2015, increased approximately 8% in 2016, increased approximately 22%
in 2017 and increased approximately 28% in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>If inflation rates in Mexico rise significantly, our costs may
increase and the demand for our services may decrease.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexico has historically experienced high annual
rates of inflation. The annual rate of inflation, as measured by changes in the Mexican national consumer price index (<I>&Iacute;ndice
Nacional de Precios al Consumidor</I>) published by the INEGI was 4.1% for 2014, 2.1% for 2015, 3.4% for 2016, 6.8% for 2017 and
4.8% for 2018. High inflation rates could adversely affect our business and results</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">of operations by increasing certain costs, such as the labor costs
of our Mexican facilities, beyond levels that we could pass on to our customers and reducing consumer purchasing power, thereby
adversely affecting demand for our products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Depreciation of the Mexican peso relative to the U.S. dollar,
as well as the reinstatement of exchange controls and restrictions, could adversely affect our financial performance.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Depreciation of the Mexican peso relative
to the U.S. dollar may negatively affect our results of operations. Since the second half of 2008, the value of the Mexican
peso relative to the U.S. dollar has fluctuated significantly. According to the Mexican Central Bank (<I>Banco de
Mexico</I>), during the period from 2008 to 2019, the exchange rate registered a low of Ps. 9.92 per U.S.$1.00 at August
6, 2008, and a high of Ps. 20.84 per U.S.$1.00 at January 13, 2017. The appreciation of the Mexican peso relative to the
U.S. dollar in 2018 was 0.4%. The exchange rate at December 31, 2018 was 19.6566 compared to 19.7354 at December 31, 2017. At
July 30, 2019 the exchange rate was Ps. 19.0900 per U.S.$1.00.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A severe depreciation of the Mexican peso may
also result in disruption of the international foreign exchange markets and may limit our ability to convert Mexican pesos into
U.S. dollars and other currencies. While the Mexican government does not currently restrict, and has not recently restricted the
right or ability of Mexican or foreign persons or entities to convert Mexican pesos into U.S. dollars or to transfer other currencies
out of Mexico, it has done so in the past and could reinstate exchange controls and restrictions in the future. Currency fluctuations
or restrictions on the transfer of foreign currency outside of Mexico may have an adverse effect on our financial performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Segment Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are required to disclose segment information
in accordance with IFRS 8 &#8220;Operating Segments&#8221;: Information which establishes standards for reporting information about
operating segments in annual financial statements and requires reporting of selected information about operating segments in interim
financial reports issued to shareholders. Operating segments are components of a company about which separate financial information
is available that is regularly evaluated by the chief operating decision maker(s) in deciding how to allocate resources and assess
performance. The statement also establishes standards for related disclosures about a company&#8217;s products and services, geographical
areas and major customers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We conduct business in three principal business
segments which are organized on a geographical basis:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our Mexican segment represents the results of our operations in Mexico, including our plants in Mexicali, Guadalajara, Tlaxcala and San Luis Potos&iacute;;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our U.S. segment represents the results of our operations of Republic, including its five plants, located in the United States; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our Brazil segment represents the results of our operations in three plants located in
    Brazil, one of which started operations in June 2015 and two of which started to consolidate operations in May 2018
    .</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following information shows other results
by segment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 24pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 24pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="border-bottom: black 1pt solid; padding-top: 24pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>For the year ended December 31, 2018</B></FONT></TD>
    <TD STYLE="padding-top: 24pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>United States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(in thousands of pesos)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 44%; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net sales</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">20,507,794</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">9,246,444</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">5,924,015</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">35,678,253</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Cost of sales</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">15,715,761</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">9,294,352</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">5,553,202</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">30,563,315</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Gross profit (loss)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,792,033</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(47,908)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">370,813</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,114,938</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Administrative expenses</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">592,218</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">267,905</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">219,889</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,080,012</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other (income) expense, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(11,367)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(3,685)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(15,052)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Interest income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">307,279</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,542</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">312,821</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Interest expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">52,226</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(99,985)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(103,141)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">134,389</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(16,511)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Exchange (loss) gain, net</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">445,289</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">7,522</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(602,747)</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">3,040</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(146,896)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Income (loss) before income tax</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,015,976</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(399,049)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(554,964)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">137,429</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,199,392</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Income tax</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">905,482</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">7,145</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(160,165)</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">752,462</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 2.5pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net income (loss)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">4,110,494</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">(406,194)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">(394,799)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">137,429</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">3,446,930</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt"><B>Other Data</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>United States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 44%; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">587,407</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">268,635</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">256,376</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">1,112,418</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total assets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">40,617,874</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,181,967</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,733,362</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(8,679,380)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">48,853,823</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total liabilities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,458,465</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,815,692</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,750,043</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(8,679,380)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,344,820</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Additions of property, plant and equipment, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,552,587</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">433,154</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,724</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,994,465</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 24pt">&nbsp;</TD>
    <TD STYLE="padding-top: 24pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="border-bottom: black 1pt solid; padding-top: 24pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>For the year ended December 31, 2017</B></FONT></TD>
    <TD STYLE="padding-top: 24pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>United States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(in thousands of pesos)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 44%; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net sales</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">17,125,369</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">8,370,999</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">3,204,082</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">28,700,450</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Cost of sales</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">13,340,648</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">7,814,180</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">2,839,698</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">23,994,526</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Gross profit (loss)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,784,721</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">556,819</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">364,384</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,705,924</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Administrative expenses</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">753,676</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">257,001</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">228,266</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,238,943</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other (income) expense, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">98,915</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(105,849)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(6,934)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Interest income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">252,074</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">217</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">252,291</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Interest expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(7,459)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(50,962)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(65,186)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">69,203</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(54,404)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Exchange (loss) gain, net</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(1,291,909)</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(26,256)</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">1,861</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">661,942</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(654,362)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Income (loss) before income tax</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,884,836</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">328,666</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">72,793</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">731,145</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,017,440</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Income tax</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">786,902</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">322,444</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">13,463</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">1,122,809</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 2.5pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net income (loss)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">1,097,934</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">6,222</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">59,330</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">731,145</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">1,894,631</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt"><B>Other Data</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>United States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 44%; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">677,665</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">538,699</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">249,395</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">1,465,759</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total assets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">32,878,143</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,548,895</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,356,860</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(2,807,367)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">45,976,531</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total liabilities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,134,438</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,760,999</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,570,925</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(2,807,367)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,658,995</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Additions of property, plant and equipment, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,394,541</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">622,785</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">22,175</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,039,501</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 24pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 24pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="border-bottom: black 1pt solid; padding-top: 24pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>For the year ended December 31, 2016</B></FONT></TD>
    <TD STYLE="padding-top: 24pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>United States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(in thousands of pesos)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 44%; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net sales</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">16,361,808</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">9,339,527</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">1,814,230</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">27,515,565</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Cost of sales</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">13,724,880</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">7,332,094</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">1,718,619</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">22,775,593</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Gross profit (loss)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,636,928</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,007,433</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">95,611</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,739,972</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Administrative expenses</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">901,849</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">298,967</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">76,671</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,277,487</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other (income) expense, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">40,134</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(1,481,573)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,477,637</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">36,198</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Interest income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">139,886</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">147</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">140,033</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Interest expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(15,053)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(45,120)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(50,980)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">70,983</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(40,170)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Exchange gain (loss), net</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">2,343,393</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">42,727</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">765,684</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(1,376,820)</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">1,774,984</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Income (loss) before income tax</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,163,171</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,187,793</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">733,644</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(2,783,474)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,301,134</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Income tax</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">678,020</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">256,089</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">2,285</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">936,394</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 2.5pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net income (loss)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">3,485,151</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">2,931,704</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">731,359</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">(2,783,474)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">4,364,740</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt"><B>Other Data</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>United States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 44%; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">620,354</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">551,650</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">257,377</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">1,429,381</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total assets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">33,364,827</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,684,303</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,293,891</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(6,463,293)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">41,879,728</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total liabilities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,370,124</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,893,536</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,325,325</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(7,940,930)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,648,055</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Additions of property, plant and equipment, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,169,375</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">816,586</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">114,298</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,100,259</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Our net sales by product during 2016, 2017
and 2018 were as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SALES BY PRODUCT</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(in thousands of pesos)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2016</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2017</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Light structural</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,467,727</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,557,567</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,654,720</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Structurals</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,321,771</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,232,979</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,441,079</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Bars</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,122,116</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,065,731</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,575,291</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Rebar</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">7,449,278</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">8,931,862</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">12,363,530</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Flat bar</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,090,841</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,552,578</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,271,347</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Hot rolled bars</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">7,729,167</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">8,594,130</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">9,549,286</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Cold drawn bars</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">3,207,924</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">3,370,150</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">3,779,385</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">3,126,741</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,395,453</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,043,615</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">27,515,565</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">28,700,450</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">35,678,253</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our net sales by country or region during 2016,
2017 and 2018 are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SALES BY COUNTRY OR REGION</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(in thousands of pesos)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2016</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2017</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">16,077,884</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">16,712,874</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">20,421,529</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">USA</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">9,198,561</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">8,333,259</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">8,975,585</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,828,279</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">3,214,117</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">5,932,297</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Canada</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">350,673</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">370,803</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">267,606</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Latin America</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">34,932</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">30,173</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">60,578</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"></TD></TR></TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other (Europe and Asia)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right; width: 15%"><FONT STYLE="font-size: 10pt">25,236</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right; width: 15%"><FONT STYLE="font-size: 10pt">39,224</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right; width: 15%"><FONT STYLE="font-size: 10pt">20,658</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">27,515,565</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">28,700,450</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">35,678,253</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Consolidated Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2017 and 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 24%, to Ps. 35,678 million
in 2018 compared to Ps. 28,700 million in 2017. This increase resulted primarily from a 19% increase in the average price per ton
of steel products and an increase of 101,000 tons in shipments of finished steel products. Total sales outside of Mexico increased
27%, to Ps. 15,257 million in 2018 compared to Ps. 11,987 million in 2017. Total sales in Mexico increased 22%, from Ps. 16,713
million in 2017 to Ps. 20,421 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased
4.8%, to 2.192 million tons in 2018, compared to 2.091 million tons in 2017. Total sales volume outside of Mexico of finished steel
products increased 14.8% to 0.853 million tons in 2018, compared to 0.743 million tons in 2017, while total Mexican sales decreased
0.7%, from 1.348 million tons in 2017, compared to 1.339 million tons in 2018. The average price of steel products increased 18.6%
in 2018 compared to 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased 27%, from Ps. 23,994
million in 2017 to Ps. 30,563 million in 2018, which increase is mainly attributable to a 21.5% increase in the average cost per
ton of steel products sold. Cost of sales as a percentage of net sales was 86% in 2018 and 84% in 2017. We experienced higher cost
of sales at our Republic facilities, mainly as a result of (i) higher labor costs corresponding to our U.S. operations, and (ii)
the higher cost of raw materials, which our U.S. operations use in the production of SBQ steel. Hourly wages at our Mexican operations
were approximately U.S.$1.9 (Ps. 36) per hour in 2018 and U.S.$ 1.6 (Ps. 31) per hour in 2017, compared to U.S.$55.3 (Ps.1,087)
and U.S.$ 56.4 (Ps. 1,113) per hour for 2018 and 2017, respectively, at our U.S. operations. Although raw material costs are similar
in the United States and Mexico, our U.S. operations produce higher value-added SBQ steel, which requires more expensive raw
materials such as chromium, nickel, molybdenum and other alloys. Our Mexican operations require these alloys to a lesser extent,
because they produce commodity steel as well as SBQ steel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 5,115 million
in 2018 compared to a Ps. 4,706 million gross profit in 2017. This increase in gross profit is attributable mainly to an
increase of 101,000 tons of finished steel products shipped, a 18.6% increase in the average price of steel products sold,
and a 21.5% increase in the average cost per ton of steel products sold. As a percentage of net sales, our gross profit was
14% in 2018 and our gross profit was 16% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 13%, to Ps. 1,080 million in 2018, compared to Ps. 1,239 million in 2017. The variation of Ps. 159 million
corresponds to the decrease of Ps. 162 million in the Mexican segment, the increase of Ps. 11 million in the United States segment
and a decrease of Ps. 8 million in the Brazil segment. In 2018 and 2017, our general and administrative expenses included Ps. 10
million of amortization of the tangible and intangible assets registered principally in connection with the acquisition of Republic
and Ps. 125 million, of amortization of the tangible and intangible assets registered principally in connection with the acquisition
of Grupo San, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net sales
were 3% in 2018 and 4% in 2017. Depreciation and amortization expense were Ps. 157 million in 2018 compared to Ps. 285 million
in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other (Income) Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 15 million
in 2018, reflecting (i) income of Ps. 10 million related to the sale of scrap, (ii) expense of Ps. 9 million in land
remediation
at Pacific Steel, (iii) income of Ps. 6 million for recovery of insurance companies and (iv) income related to other financial
operations of Ps. 8 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 7 million
in 2017, reflecting (i) income of Ps. 10 million related to the sale of scrap, (ii) expense of Ps. 7 million in land remediation at Pacific Steel and (iii) income related to other financial operations of Ps. 4 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps.
313 million in 2018 compared to Ps. 252 million in 2017. This increase is attributable mainly to higher interest rates in the
U.S. and Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest expense of Ps. 17 million
in 2018 compared to Ps. 54 million in 2017. This decrease is attributable mainly to the lesser use of financial services.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Loss (Gain)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 147
million in 2018 compared to a foreign exchange loss of Ps. 654 million in 2017; this foreign exchange loss reflected the 0.4% appreciation
of the peso against the dollar in 2018, compared to the 4.5% appreciation of the peso against the dollar in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018 we recorded an income tax
provision of Ps. 752 million, which included an income tax provision of Ps. 511 million and an income tax provision for
deferred income taxes of Ps. 241 million. In 2017 we recorded an income tax provision of Ps. 1,123 million, which included an
income tax provision of Ps. 45 million and an income tax provision for deferred income taxes of Ps. 1,078 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our effective income tax rates for 2018 and
2017 were 16.9% and 38.9%, respectively. According to the Income Tax Law in Mexico, the tax rate for the year 2018 and years thereafter
is 30%. We have implemented the practice of recognizing the benefit derived from the amortization of tax losses for the period
in which such losses are actually amortized. In 2018 and 2017, we amortized tax losses which generated a benefit on income tax
of approximately Ps. 1,238 million and Ps. 115 million, respectively. These effects caused our effective tax rates during 2018
to be lower than the statutory tax rate.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps. 3,447
million in 2018, compared to net income of Ps. 1,895 million in 2017. The increase in net income for the year 2018 compared
to 2017 is mainly as a result of (i) an increase of 101,000 tons of finished steel products shipped, a 18.6% increase in the
average price of steel products sold, and a 21.5% increase in the average cost per ton of steel products sold, (ii) in the
year 2017 we had Ps. 198 million of interest income compared to the year 2018 where we had Ps. 297 million of interest
income, net, (iii) the decrease in the foreign exchange loss in 2018 to Ps. 151 million compared to Ps. 654 million in 2018
and (iv) the decrease in the provision of income taxes in 2018 to Ps. 752 million compared to Ps. 1,123 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Mexican Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2017 and 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 20%, to Ps. 20,508 million
in 2018 compared to Ps. 17,125 million in 2017. This increase resulted principally from a 22% increase in the average price per
ton of steel products in 2018 compared to 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased
2%, to 1.374 million tons in 2018, compared to 1.404 million tons in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased 18%, from Ps. 13,340
million in 2017 to Ps. 15,716 million in 2018, which increase is mainly attributable to a 20% increase in the average cost per
ton of steel products sold. As a percentage of net sales, our cost of sales was 77% in 2018, compared to 78% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit increased 27%, to Ps. 4,792
million in 2018 compared to Ps. 3,785 million in 2017. This increase is attributable mainly to an increase of 22% in the average
price of steel products sold. As a percentage of net sales, our gross profit was 23% in 2018, compared to 22% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 21%, to Ps. 592 million in 2018, compared to Ps. 754 million in 2017. In 2018 our general and administrative
expenses included Ps. 0 million of amortization of the tangible and intangible assets and in 2017 our general and administrative
expenses included Ps. 103 million, of amortization of tangible and intangible assets registered principally in connection with
the acquisition of Grupo San.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net
sales were 3% in 2018 and 4% in 2017. Depreciation and amortization expense were Ps. 129 million in 2018 compared to Ps. 211 million
in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense (Income), Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 11 million
in 2018, reflecting (i) an income of Ps. 10 million related to the sale of scrap, (ii) income of Ps. 6 million for recovery of
insurance companies, (iii) other expense of Ps. 9 million in the land treatment at Pacific Steel and (iv) other income, net, related
to other financial operations of Ps. 4 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps.
99 million in 2017, reflecting (i) an income of Ps. 10 million related to the sale of scrap, (ii) other expense of Ps.
108 million related to the transportation and other expenses of acquired equipment by the Tlaxcala plant from the Republic
plant, (iii) other expense of Ps. 8 million in the land remediation at Pacific Steel and (iv) other income, net, related to
other financial operations of Ps. 7 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps.
307 million in 2018 compared to Ps. 252 million in 2017. This increase is attributable mainly to higher interest rates in the
US and Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 52
million in 2018, corresponding mainly to related party transactions that are eliminated in the consolidated statement of
income, compared to Ps. 7 million of interest expense in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps. 445
million in 2018 compared to an exchange loss of Ps. 1,292 million in 2017; this foreign exchange reflected the 0.4% appreciation
of the peso against the dollar in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, we recorded an income tax provision
of Ps. 905 million, which included an income tax provision of Ps. 497 million and an income tax provision for deferred income taxes
of Ps. 408 million. In 2017, we recorded an income tax provision of Ps. 787 million, which included an income tax provision of
Ps. 131 million and an income tax provision for deferred income taxes of Ps. 656 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">According to the Income Tax Law in Mexico, the
tax rate for the year 2018 and years thereafter is 30%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps. 4,110 million
in 2018, compared to net income of Ps. 1,098 million in 2017. This increase is attributable mainly to; (i) an increase of 22% in
the average price of steel products sold, and (ii) a foreign exchange gain of Ps. 445 million in 2018 compared to Ps. 1,292 million
of foreign exchange loss in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>USA Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2017 and 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 10%, to Ps. 9,246 million
in 2018 compared to Ps. 8,371 million in 2017. This increase resulted principally from an increase of 11% in the average price
of steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased
0.5%, to 385,000 tons in 2018, compared to 387,000 tons in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average price of steel products in pesos
increased 11% in 2018 compared to 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased 19%, from Ps. 7,814
million in 2017 to Ps. 9,294 million in 2018, which increase is mainly attributable to an increase of 20%, approximately, in the
average cost per ton of steel products sold. Cost of sales as a percentage of net sales was 101% in 2018, compared to 93% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross loss was Ps. 48 million in
2018 compared to a Ps. 557 million gross profit in 2017. As a percentage of net sales, our gross loss was (1%) in 2018
mainly attributable to an increase of 20%, approximately, in the average cost per ton of steel products sold, compared to a
7% gross profit in 2017. The selling steel prices throughout the year also impacted our margin since prices for steel
products charged to our customers were gradually lower than our costs of raw material purchases as a result of the time lag
between the production and sales cycles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) increased 4%, to Ps. 268 million in 2018, compared to Ps. 257 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net
sales were 3% in 2018 and 3% in 2017. Depreciation and amortization expense were Ps. 25 million in 2018 compared to Ps. 37 million
in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Income, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 4 million
in 2018, related to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 106 million
in 2017, reflecting (i) other income, net, of Ps. 108 million related to the sale of plant and equipment by Republic to the Tlaxcala
plant and (ii) other expense, net, of Ps. 2 million related to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest income of Ps. 6 million in 2018
compared to Ps. 0 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 100 million in
2018 compared to Ps. 51 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps.
8  million in 2018 compared to an exchange loss of Ps. 26 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018 we recorded an income tax provision
of Ps. 7 million for deferred income taxes. In 2017 we recorded an income tax provision of Ps. 322 million for deferred income
taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a net loss of Ps. 406
million in 2018, compared to a net income of Ps. 6 million in 2017. Our net loss in 2018 is attributable mainly to an
increase of 20% in the average cost of steel products sold, compared to 2017, which impacted our margin since prices for
steel products charged to our customers were gradually lower than our costs of raw material purchases as a result of
the time lag between the production and sales cycles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Brazil Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;<B>Comparison of Years Ended December 31, 2017 and 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased to Ps. 5,924 million in
2018 compared to Ps. 3,204 million in 2017. This increase resulted principally from an increase of 133,000 tons of shipments of
finished steel products and the 28% increase in the average price per ton of steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products
increased to 433,000 tons in 2018 (including the shipment of the new plants acquired in 2018, which began to consolidate
operations in May 2018: Cariacica with 115,000 tons and Itauna with 41,000 tons) compared to 300,000 tons in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased to Ps. 5,553 million
in 2018 compared to Ps. 2,840 million in 2017, which increase is mainly attributable to the increase of the shipments of finished
steel products of 133,000 tons in 2018 and a 35% increase in the average cost per ton of steel products sold compared to 2017.
Cost of sales as a percentage of net sales was 94% in 2018, compared to 89% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 371 million
in 2018 compared to Ps. 364 million of gross profit in 2017. The gross profit in the year 2018 remains practically the same
as in 2017 due to the fact that the increase by 133,000 tons shipped and the increase in prices of 28% in the tons shipped
did not offset the increase of 35% in the average cost of steel products sold. As a percentage of net sales, our gross profit
was 6% in 2018, compared to 11% of gross profit in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) were Ps. 220 million in 2018 compared to Ps. 228 million in 2017. Operating expenses as a percentage of net sales
were 4% in 2018 compared to 7% in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Depreciation and amortization expenses were
Ps. 3 million in 2018 compared to Ps. 36 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We did not record other expense, net, in 2018
or 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 103 million in
2018 compared to Ps. 65 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 603
million in 2018 compared to an exchange gain of Ps. 2 million in 2017. This foreign exchange loss reflected the 17.1% depreciation
of the Brazilian real against the dollar in 2018 compared to 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018 we recorded an income tax profit provision
of Ps. 160 million, which included an income tax provision of Ps. 15 million and an income tax profit provision for deferred income
taxes of Ps. 175 million, compared to Ps. 13 million of income tax provision in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a net loss of Ps. 395 million in
2018 compared to Ps. 59 million of net income in 2017. Our net loss in 2018 is attributable mainly to a foreign exchange loss of
Ps. 603 million in 2018 compared to an exchange gain of Ps. 2 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Consolidated Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2016 and 2017</B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 4%, to Ps. 28,700 million
in 2017 compared to Ps. 27,516 million in 2016. This increase resulted primarily from a 4% increase in the average price per ton
of steel products and an increase of 6,000 tons in shipments of finished steel products. Total sales outside of Mexico increased
5%, to Ps. 11,987 million in 2017 compared to Ps. 11,438 million in 2016. Total sales in Mexico increased 4%, from Ps. 16,078 million
in 2016 to Ps. 16,713 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased
0.3%, to 2.091 million tons in 2017, compared to 2.085 million tons in 2016. Total sales volume outside of Mexico of finished steel
products increased 17% to 0.743 million tons in 2017, compared to 0.636 million tons in 2016, while total Mexican sales decreased
10%, from 1.495 million tons in 2016, compared to 1.348 million tons in 2017. The average price of steel products increased 4% in
2017 compared to 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased 5%, from
Ps. 22,776 million in 2016 to Ps. 23,994 million in 2017, which increase is mainly attributable to a 5% increase in the
average cost per ton of steel products sold. Cost of sales as a percentage of net sales was 84% in 2017 and 83% in 2016.
We experienced higher cost of sales at our Republic facilities, mainly as a result of (i) higher labor costs corresponding
to our U.S. operations, and (ii) the higher cost of raw materials, which our U.S. operations use in the production of SBQ
steel. Hourly wages at our Mexican operations were approximately U.S.$1.6 (Ps. 31) per hour in 2017 and U.S.$1.4 (Ps. 29) per
hour in 2016, compared to U.S.$56.4 (Ps. 1,113) and U.S.$61.3 (Ps. 1,267) per hour for 2017 and 2016, respectively, at our
U.S. operations. Although raw material costs are similar in the United States and Mexico, our U.S. operations produce higher
value-added SBQ steel, which requires more expensive raw materials such as chromium, nickel, molybdenum and other alloys.
Our Mexican operations require these alloys to a lesser extent, because they produce commodity steel as well as SBQ
steel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 4,706 million in 2017
compared to a Ps. 4,740 million gross profit in 2016. This gross profit is attributable mainly to an increase of 6,000 tons of
finished steel products shipped, a 4% increase in the average price of steel products sold, and a 5% increase in the average cost
per ton of steel products sold. As a percentage of net sales, our gross profit was 16% in 2017 and our gross profit was 17% in
2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 3%, to Ps. 1,239 million in 2017, compared to Ps. 1,277 million in 2016. The variation of Ps. 38 million
corresponds to the decrease of Ps. 148 million in the Mexican segment, the decrease of Ps. 42 million in the United States segment
and an increase of Ps. 152 million in the Brazil segment. In 2017 and 2016, our general and administrative expenses included Ps.
125 million and Ps. 258 million, respectively, of amortization of the tangible and intangible assets registered principally in
connection with the acquisition of Grupo San.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Operating expenses as a percentage of net sales
were 4% in 2017 and 5% in 2016. Depreciation and amortization expense were Ps. 285 million in 2017 compared to Ps. 398 million
in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other (Income) Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 7 million
in 2017, reflecting (i) income of Ps. 10 million related to the sale of scrap, (ii) expense of Ps. 7 million in land remediation
at Pacific Steel and (iii) income related to other financial operations of Ps. 4 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 36 million
in 2016, reflecting (i) income of Ps. 10 million related to the sale of scrap, (ii) expense of Ps. 35 million in the dismantling
of machinery and (iii) an expense related to other financial operations of Ps. 11 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 252 million
in 2017 compared to Ps. 140 million in 2016. This decrease is attributable mainly to interest rates negotiated with financial services
institutions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I></I></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest expense of Ps. 54 million
in 2017 compared to Ps. 40 million in 2016. This increase is attributable mainly to the interest rates negotiated with our lenders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Loss (Gain)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 654
million in 2017 compared to an exchange gain of Ps. 1,775 million in 2016; this foreign exchange gain reflected the 4.5% appreciation
of the peso against the dollar in 2017, compared to the 19.2% depreciation of the peso against the dollar and the 17% appreciation
of the Brazilian real against the dollar in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2017 we recorded an income tax provision
of Ps. 1,123 million, which included an income tax provision of Ps. 45 million and an income tax provision for deferred income
taxes of Ps. 1,078 million. In 2016 we recorded an income tax provision of Ps. 936 million, which included an income tax provision
of Ps. 67 million and an income tax provision for deferred income taxes of Ps. 869 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our effective income tax rates for 2017 and
2016 were 38.9% and 17.6%, respectively. According to the Income Tax Law in Mexico, the tax rate for the year 2017 and years thereafter
is 30%. We have implemented the practice of recognizing the benefit derived from the amortization of tax losses for the period
in which such losses are actually amortized. In 2017 and 2016, we amortized tax losses which generated a benefit on income tax
of approximately Ps. 115 million and Ps. 1,166 million, respectively. These effects caused our effective tax rates during 2016
to be lower than the statutory tax rate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps. 1,895
million in 2017, compared to net income of Ps. 4,365 million in 2016. The decrease in net income for the year 2017 compared
to 2016 is mainly as a result of (i) the exchange loss of 654 million in 2017 compared to a foreign exchange gain of 1,775
million in 2016, (ii) in the year 2017 we had Ps. 198 million of interest income net compared to the year 2016 where we had
Ps.  140 million of interest  income net and (iii) the increase in the provision of income taxes in 2017 of Ps. 1,123
million compared to Ps. 936 million in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Mexican Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2016 and 2017</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 4.7%, to Ps. 17,125 million
in 2017 compared to Ps. 16,362 million in 2016. This increase resulted principally from a 11.5% increase in the average price per
ton of steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased
6%, to 1.404 million tons in 2017, compared to 1.495 million tons in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average price of steel products increased
11.5% in 2017 compared to 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales decreased 2.8%, from Ps. 13,725
million in 2016 to Ps. 13,340 million in 2017, which decrease is mainly attributable to a decrease of 91,000 tons of shipments
of finished steel products. As a percentage of net sales, our cost of sales was 78% in 2017, compared to 84% in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit increased 43%, to Ps. 3,785
million in 2017 compared to Ps. 2,637 million in 2016. This increase is attributable mainly to an increase of 11.5% in the average
price of steel products sold. As a percentage of net sales, our gross profit was 22% in 2017, compared to 16% in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 16%, to Ps. 754 million in 2017, compared to Ps. 902 million in 2016. In 2017 and 2016, our general
and administrative expenses included Ps. 103 million and Ps. 245 million, respectively, of amortization of tangible and intangible
assets registered principally in connection with the acquisition of Grupo San.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net
sales were 4% in 2017 and 6% in 2016. Depreciation and amortization expense were Ps. 211 million in 2017 compared to Ps. 338 million
in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense (Income), Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps.
99 million in 2017, reflecting (i) an income of Ps. 10 million related to the sale of scrap, (ii) other expense of Ps.
108 million related to the transportation and other expenses of acquired equipment by the Tlaxcala plant from the Republic
plant, (iii) other expense of Ps. 8 million in the land remediation at Pacific Steel and (iv) other income, net, related to
other financial operations of Ps. 7 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 40 million
in 2016, reflecting (i) an income of Ps. 10 million related to the sale of scrap, (ii) other expense of Ps. 35 million related
to dismantling machinery and (iii) other expense, net, related to other financial operations of Ps. 15 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 252 million
in 2017 compared to Ps. 140 million in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest expense of Ps. 7 million
in 2017 compared to Ps. 15 million in 2016. This decrease was principally due to negotiations with our lenders in connection with
commissions payable to them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 1,292
million in 2017 compared to an exchange gain of Ps. 2,343 million in 2016; this foreign exchange reflected the 4.5% appreciation
of the peso against the dollar in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2017, we recorded an income tax provision
of Ps. 787 million, which included an income tax provision of Ps. 131 million and an income tax provision for deferred income taxes
of Ps. 656 million. In 2016, we recorded an income tax provision of Ps. 678 million, which included an income tax provision of
Ps. 17 million and an income tax provision for deferred income taxes of Ps. 661 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">According to the Income Tax Law in Mexico, the
tax rate for the year 2017 and years thereafter is 30%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps. 1,098 million in
2017, compared to net income of Ps. 3,485 million in 2016. This decrease is attributable mainly to a foreign exchange loss of Ps.
1,292 million in 2017 compared to Ps. 2,343 million of foreign exchange gain in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>USA Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2016 and 2017</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales decreased 10%, to Ps. 8,371 million
in 2017 compared to Ps. 9,339 million in 2016. This decrease resulted principally from a decrease of 8% in the average price of
steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased
3%, to 387,000 tons in 2017, compared to 397,000 tons in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average price of steel products in pesos
decreased 8% in 2017 compared to 2016, derived mainly from the appreciation of the peso against the dollar in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased 7%, from Ps. 7,332
million in 2016 to Ps. 7,814 million in 2017, which increase is mainly attributable to an increase of 9%, approximately, in the
prices of raw materials used for the production of finished products. Cost of sales as a percentage of net sales was 93% in 2017,
compared to 79% in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 557 million in
2017 compared to a Ps. 2,007 million gross profit in 2016. As a percentage of net sales, our gross profit was 7% in 2017,
compared to a 21% gross profit in 2016. The selling steel prices throughout the year also impacted our margin since prices
for steel products charged to our customers were gradually lower than our costs of raw materials as a result of the time lag
between the production and sales cycles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 14%, to Ps. 257 million in 2017, compared to Ps. 299 million in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net
sales were 3% in 2017 and 3% in 2016. Depreciation and amortization expense were Ps. 37 million in 2017 compared to Ps. 58 million
in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Income, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 106 million
in 2017, reflecting (i) other income, net, of Ps. 108 million related to the sale of plant and equipment by Republic to the Tlaxcala
plant and (ii) other expense, net, of Ps. 2 million related to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 1,482
million in 2016, reflecting (i) income of Ps. 1,478 million related to the transfer of the total assets of the Gary, Indiana plant
in the United States to the current Tlaxcala plant in Mexico, through a turnkey transaction, by which Republic Steel developed
the project until the start of the operations in Tlaxcala, Mexico, and (ii) other income, net, of Ps. 4 million related to other
financial operations.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest income of Ps. 0 million in 2017
compared to Ps. 0 million in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 51 million in
2017 compared to Ps. 45 million in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2017 we recorded an income tax provision
of Ps. 322 million for deferred income taxes. In 2016 we recorded an income tax provision of Ps. 256 million for deferred income
taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps. 6 million in 2017,
compared to a net income of Ps. 2,932 million in 2016. The decrease in our net income in 2017 compared to the net income in 2016
is mainly due to (i) the selling steel prices throughout the year, which impacted our margin since prices for steel products charged
to our customers were gradually lower than our costs of raw materials as a result of the time lag between the production and
sales cycles, and (ii) the fact that in 2017 we had other net income of Ps. 106 million, compared to other net income of Ps. 1,482
million in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Brazil Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2016 and 2017</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased to Ps. 3,204 million in
2017 compared to Ps. 1,814 million in 2016. This increase resulted principally from an increase of 107 thousand tons of shipments
of finished steel products and the 13.6% increase in the average price per ton of steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased
to 300,000 tons in 2017, compared to 193,000 tons in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased to Ps. 2,840
million in 2017 compared to Ps. 1,719 million in 2016. which increase is mainly attributable to the increase in shipments of
finished products of 107,000 tons in 2017 compared to 2016 and a 6.3% increase in the average cost per ton of steel products
sold. Cost of sales as a percentage of net sales was 89% in 2017, compared to 95% in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 364 million in 2017
compared to Ps. 95 million of gross profit in 2016. This increase is attributable mainly to an increase of 107,000 tons of shipments
of finished steel products and an increase of 13.6% in the average price of steel products sold. As a percentage of net sales,
our gross profit was 11% in 2017, compared to 5% of gross profit in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including
depreciation and amortization) were Ps. 228 million in 2017 compared to Ps. 77 million in 2016. Operating expenses as a
percentage of net sales were 7% in 2017 compared to 4% in 2016. This increase is attributable mainly due to the fact that in
2017 we operated at a production capacity of 61% and in 2016 we operated at a production capacity of 45%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Depreciation and amortization expenses were
Ps. 36 million in 2017 compared to Ps. 3 million in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We did not record other expense, net, in 2017
or 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 65 million in
2017 compared to Ps. 51 million in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange gain of
Ps. 2 million in 2017 compared to a foreign exchange gain of Ps. 766 million in 2016. This foreign exchange gain reflected the 17% appreciation of
the Brazilian real against the dollar in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2017 we recorded an income tax provision
of Ps. 13 million compared to Ps. 2 million in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a net income of Ps. 59 million in
2017 compared to Ps. 731 million of net income in 2016. The decrease of our net income in 2017 compared to the net income in 2016
is mainly due to the fact that in 2017 the foreign exchange gain was Ps. 2 million and in 2016 the foreign exchange gain was Ps.
766 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Consolidated Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2015 and 2016</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 12%, to Ps. 27,516 million
in 2016 compared to Ps. 24,476 million in 2015. This increase resulted primarily from a 9% increase in the average price per ton
of steel products and an increase of 59 thousand tons in shipments of </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">finished steel products. Total sales outside of Mexico increased
15%, to Ps. 11,438 million in 2016 compared to Ps. 9,932 million in 2015. Total sales in Mexico increased 11%, from Ps. 14,543
million in 2015 to Ps. 16,078 million in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products
increased 3%, to 2.085 million tons in 2016, compared to 2.026 million tons in 2015. Total sales volume outside of Mexico of
finished steel products increased 0.6% to 0.636 million tons in 2016, compared to 0.632 million tons in 2015, while total
Mexican sales volume decreased 0.2%, from 1.452 million tons in 2015, compared to 1.449 million tons in 2016. The average
price of steel products increased 9% in 2016 compared to 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales decreased 1%, from Ps.
23,097 million in 2015 to Ps. 22,776 million in 2016, which decrease is mainly attributable to a 4% decrease in the average
cost per ton of steel products sold and the impairment recorded of the coaking coal inventory. Cost of sales as a percentage
of net sales was 83% in 2016 and 94% in 2015. We experienced higher cost of sales at our Republic facilities, mainly a result
of (i) higher labor costs corresponding to our U.S. operations, and (ii) the higher cost of raw materials, which our U.S.
operations use in the production of SBQ steel. Hourly wages at our Mexican operations were approximately U.S.$1.4 (Ps. 29)
per hour in 2016 and U.S.$1.7 (Ps. 35) per hour in 2015, compared to U.S.$61.3 (Ps. 1,267) and U.S.$52.5 (Ps. 1,085) per hour
for 2016 and 2015, respectively, at our U.S. operations. Although raw material costs are similar in the United States and
Mexico, our U.S. operations produce higher value-added SBQ steel, which requires more expensive raw materials such as
chromium, nickel, molybdenum and other alloys. Our Mexican operations require these alloys to a lesser extent, because they
produce commodity steel as well as SBQ steel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 4,740 million in 2016
compared to a Ps. 693 million gross loss in 2015. This gross profit is attributable mainly to an increase of 59 thousand tons of
finished steel products shipped, a 9% increase in the average price of steel products sold, a 4% decrease in the average cost
per ton of steel products sold and in 2015 we registered the impairment of property, plant and equipment of Ps. 2,072 million (U.S.
$130.7 million). As a percentage of net sales, our gross profit was 17% in 2016 and our gross loss was 3% in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 19%, to Ps. 1,277 million in 2016, compared to Ps. 1,582 million in 2015. The decrease of Ps. 305 million
in 2016 compared to 2015 is attributable principally to the fact that in 2015 we made the following payments, which we did not
make in 2016: (i) Ps. 178 million in royalties to Industrias CH for use of their brands, (ii) Ps. 78 million related to fees for
legal services and (iii) expenses of Ps. 76 million corresponding to severance payments in Republic, which were made in 2015. In
2016 and 2015, our general and administrative expenses included Ps. 258 million and Ps. 256 million, respectively, of amortization
of the tangible and intangible assets registered principally in connection with the acquisition of Grupo San.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Operating expenses as a percentage of net sales
were 5% in 2016 and 6% in 2015. Depreciation and amortization expense were Ps. 398 million in 2016 compared to Ps. 419 million
in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other (Expense) Income, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 36 million
in 2016, reflecting (i) income of Ps. 10 million related to the sale of scrap, (ii) expense of Ps. 35 million in the dismantling
of machinery and (iii) an expense related to other financial operations of Ps. 11 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 173 million
in 2015, reflecting (i) income of Ps. 4 million related to the sale of scrap, (ii) income of Ps. 174 million related to proceeds
from a settlement with a client and (iii) an expense related to other financial operations of Ps. 5 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 140 million
in 2016 compared to Ps. 34 million in 2015. This increase is attributable mainly to better interest rates negotiated with financial
services institutions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest expense of Ps. 40 million
in 2016 compared to Ps. 40 million in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps. 1,775
million in 2016 compared to an exchange loss of Ps. 382 million in 2015; this foreign exchange gain reflected the 19.2% depreciation
of the peso against the dollar and the 17% appreciation of the Brazilian real against the dollar in 2016, compared to the 47% depreciation
of the Brazilian real against the dollar and the 17.7% depreciation of the peso against the dollar in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2016 we recorded an income tax provision
of Ps. 936 million, which included an income tax provision of Ps. 67 million and an income tax provision for deferred income taxes
of Ps. 869 million. In 2015 we recorded an income tax provision of Ps. 771 million, which included an income tax provision of Ps.
1,598 million and an income tax benefit for deferred income taxes of Ps. 827 million. The income tax of 2015 includes Ps. 1,333
million that was paid by Simec International 6 S.A. de C.V. and Simec International 8 S.A. de C.V. arising from a review by the
tax authority initiated in July 2015 to the fiscal year ended December 31, 2010, due to a difference of opinion on the deduction
of losses on disposal of treasury bonds of the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our effective income tax rates for 2016 and
2015 were 17.6% and 22.5%, respectively. According to the Income Tax Law in Mexico, the tax rate for the year 2016 and years thereafter
is 30%. We have implemented the practice of recognizing the benefit derived from the amortization of tax losses for the period
in which such losses are actually amortized. In 2016 and 2015, we amortized tax losses which generated a benefit on income tax
of approximately Ps. 1,166 million and Ps. 39 million, respectively. These effects caused our effective tax rates during 2016 and
2015 to be lower than the statutory tax rate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps.
4,365 million in 2016, compared to net loss of Ps. 3,261 million in 2015. This income is attributable mainly to (i) an
increase of 59,000 tons of shipments of finished steel products, (ii) an increase of 9% in the average price of steel
products sold, (iii) the 4% decrease in the average cost per ton of steel products sold and (iv) a foreign exchange gain of
Ps. 1,775 million in 2016 compared to Ps. 382 million of foreign exchange loss in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Mexican Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2015 and 2016</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 9%, to Ps. 16,362 million
in 2016 compared to Ps. 14,978 million in 2015. This increase resulted principally from a 6% increase in the average price per
ton of steel products and an increase of 43 thousand tons of shipments of finished steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased
3%, to 1.495 million tons in 2016, compared to 1.452 million tons in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average price of steel products increased
6% in 2016 compared to 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased 22%, from Ps. 11,248
million in 2015 to Ps. 13,725 million in 2016, which increase is mainly attributable to a 18% increase in the cost of sales of
our products sold and the increase of 43 thousand tons of shipments of finished steel products. As a percentage of net sales, our
cost of sales was 84% in 2016, compared to 75% in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit decreased 29%, to Ps. 2,637
million in 2016 compared to Ps. 3,731 million in 2015. This decrease is attributable mainly to an increase of 18% in the average
cost of steel products sold. As a percentage of net sales, our gross profit was 16% in 2016, compared to 25% in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 18%, to Ps. 902 million in 2016, compared to Ps. 1,101 million in 2015. Such decrease is attributable
principally to the fact that in 2015 we had an administrative expense of Ps. </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">178 million in royalties paid to Industrias CH for
use of their brands, which we did not have in 2016. In 2016 and 2015, our general and administrative expenses included Ps. 245
million and Ps. 245 million, respectively, of amortization of the tangible and intangible assets registered principally in connection
with the acquisition of Grupo San.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net
sales were 6% in 2016 and 7% in 2015. Depreciation and amortization expense were Ps. 338 million in 2016 compared to Ps. 366 million
in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense (Income), Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 40 million
in 2016, reflecting (i) an income of Ps. 10 million related to the sale of scrap, (ii) other expense of Ps. 35 million related
to the dismantling of machinery and (iii) other expense, net, related to other financial operations of Ps. 15 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 6 million
in 2015, reflecting (i) an income of Ps. 4 million related to the sale of scrap and (ii) other income related to other financial
operations of Ps. 2 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 140 million
in 2016 compared to Ps. 34 million in 2015. This increase is attributable mainly to better interest rates negotiated with financial
services institutions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest expense of Ps. 15
million in 2016 compared to Ps. 10 million in 2015. This increase was principally due to commissions payable to our financial
services providers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps. 2,343
million in 2016 compared to an exchange gain of Ps. 840 million in 2015; this foreign exchange reflected the 19.2% depreciation
of the peso against the dollar in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2016, we recorded an income tax provision
of Ps. 678 million, which included an income tax provision of Ps. 17 million and an income tax provision for deferred income taxes
of Ps. 661 million. In 2015 we recorded an income tax provision of Ps. 1,413 million, which included an income tax provision of
Ps. 1,598 million and an income tax benefit for deferred income taxes of Ps. 185 million. The income tax of 2015 includes Ps. 1,333
million that was paid by Simec International 6 S.A. de C.V. and Simec International 8 S.A. de C.V. arising from a review by the
tax authority initiated in July 2015 to the fiscal year ended December 31, 2010, due to a difference of opinion on the deduction
of losses on disposal of treasury bonds of the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">According to the Income Tax Law in Mexico, the
tax rate for the year 2016 and years thereafter is 30%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps.
3,485 million in 2016, compared to net income of Ps. 2,087 million in 2015. This increase is attributable mainly to (i) an
increase of 43,000 tons of shipments of finished steel products, (ii) an increase of 6% in the average price of steel
products sold, and (iii) a foreign exchange gain of Ps. 2,343 million in 2016 compared to Ps. 840 million of foreign exchange
gain in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>USA Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2015 and 2016</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales decreased 1%, to Ps. 9,339 million
in 2016 compared to Ps. 9,468 million in 2015. This decrease resulted principally from a decrease of 173 thousand tons of shipments
of finished steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased
30%, to 397 thousand tons in 2016, compared to 570 thousand tons in 2015.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average price of steel products in pesos
increased 41% in 2016 compared to 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales decreased 38%, from Ps.
11,829 million in 2015 to Ps. 7,332 million in 2016, which decrease is mainly attributable to a 30% decrease in shipments of
finished steel products, a decrease of 11% in the prices of raw materials used for the production of finished products and to
the fact that in 2016 Ps. 466 million was charged against the cost of sales as a result of the increase in the value of the
coaking coal inventory, compared to Ps. 552 million in 2015. Cost of sales as a percentage of net sales was 79% in 2016,
compared to 125% in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 2,007 million in
2016 compared to a Ps. 4,433 million gross loss in 2015. As a percentage of net sales, our gross profit was 21% in 2016,
compared to a 47% gross loss in 2015. The selling steel prices throughout the year also impacted our margin since prices for
steel products charged to our customers were gradually lower than our costs of raw materials as a result of the time lag
between the production and sales cycles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 35%, to Ps. 299 million in 2016, compared to Ps. 457 million in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net
sales were 4% in 2016 and 5% in 2015. Depreciation and amortization expense were Ps. 58 million in 2016 compared to Ps. 67 million
in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Income, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps.
1,482 million in 2016, reflecting (i) income of Ps. 1,478 million related to the transfer of the total assets of the Gary,
Indiana plant in the United States to the current Tlaxcala plant in Mexico, through a turnkey transaction, by which Republic
Steel developed the project until the start of the operations in Tlaxcala, Mexico, and (ii) other income, net of Ps. 4
million related to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 184 million
in 2015, reflecting (i) income of Ps. 174 million related to proceeds from a settlement with a client and (ii) other income, net
of Ps. 10 million related to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest income of Ps. 0 million in
2016 compared to Ps. 0 million in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 45 million in
2016 compared to Ps. 47 million in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2016 we recorded an income tax provision
of Ps. 256 million for deferred income taxes. In 2015 we recorded an income tax benefit of Ps. 642 million for deferred income
taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps. 2,932 million
in 2016, compared to a net loss of Ps. 4,111 million in 2015. Our net income is attributable mainly to (i) the increase of 41%
in the average price of steel products sold, (ii) a decrease of 11% in the prices of raw materials used for the production of finished
products and (iii) other income, net, of Ps. 1,482 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Brazil Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2015 and 2016</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our segment in Brazil started operations in
late 2015. The information presented for 2016 is not comparable with 2015 because the information presented for 2016 corresponds
to a full year of operations, while the information presented for 2015 corresponds only to a few months of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased to Ps. 1,814 million in
2016 compared to Ps. 29 million in 2015. This increase resulted principally from an increase of 189 thousand tons of shipments
of finished steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased
to 193 thousand tons in 2016, compared to 4 thousand tons in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased to Ps. 1,719 million
compared to Ps. 20 million in 2015. Cost of sales as a percentage of net sales was 95% in 2016, compared to 69% in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 95 million in 2016
compared to Ps. 9 million of gross profit in 2015. As a percentage of net sales, our gross profit was 5% in 2016, compared to 31%
of gross loss in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) were Ps. 77 million in 2016 compared to Ps. 24 million in 2015. Operating expenses as a percentage of net sales
were 4% in 2016 compared to 83% in 2015. Depreciation and amortization expense were Ps. 3 million in 2016 compared to Ps. 1 million
in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We did not record other expense, net, in 2016.
We recorded other expense, net, of Ps. 16 million in 2015, reflecting other expenses related to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 51 million in
2016 compared to Ps. 25 million in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps.
766 million in 2016 compared to an exchange loss of Ps. 497 million in 2015; this foreign exchange gain reflected the 17%
appreciation of the Brazilian real against the dollar in 2016 compared to 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2016 we recorded an income tax provision
of Ps. 2 million, while in 2015 we did not record any income tax.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a net income of Ps. 731 million
in 2016 compared to Ps. 553 million of net loss in 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Critical Accounting Policies</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The discussion in this section is based upon
our consolidated financial statements, which have been prepared in accordance with IFRS. The preparation of these financial statements
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure
of contingent assets and liabilities at year-end, and the reported amount of revenues and expenses during the year. Management
regularly evaluates these estimates, including those related to the carrying value of property, plant and equipment and other non-current
assets, inventories and cost of sales, income taxes, foreign currency transactions and exchange differences, liabilities for deferred
income taxes, valuation of financial instruments, obligations relating to employee benefits, potential tax deficiencies, environmental
obligations, and potential litigation claims and settlements. Management estimates are based on historical experience and various
other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments
about the carrying values of assets and liabilities that are not readily apparent </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">from other sources. Accordingly, actual results
may differ materially from current expectations under different assumptions or conditions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Management believes that the critical
accounting policies which require the most significant judgments and estimates used in the preparation of the financial
statements relate to deferred income taxes, the impairment of property, plant and equipment, impairment of intangible assets,
valuation allowance on accounts receivable and inventories obsolescence. We evaluate the recoverability of operating tax
losses (NOL) carry forwards, and only for those who have probability of being recovered is determined a deferred tax asset.
The final realization of deferred tax assets depends on the generation of taxable profits in the periods when the temporary
differences are deductible. Upon carrying out this evaluation, we considered the expected reversal of deferred tax
liabilities, projected taxable profit and planning strategies. Based on the company&#8217;s evaluation, it determined the
amount of deferred tax assets that is more likely than not to be realized in the future against those taxable profits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We evaluate periodically the adjusted values
of our property, plant and equipment and intangible assets to determine whether there is an indication of potential impairment.
Impairment exists when the carrying amount of an asset exceeds net cash flows expected to be generated by the asset. If such assets
are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset
exceeds the fair value. Assets to be disposed of are reported at the lower of the carrying amount or realizable value. Significant
judgment is involved in estimating future revenues and cash flows or realizable value, as applicable, of our property, plant and
equipment due to the characteristics of those assets. The class of our assets which most require complex determinations based upon
assumptions and estimates relates to indefinite lived intangibles including goodwill, due to the current market environment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In June of 2015 Republic Steel temporarily idled
the newly constructed electric arc furnace at the Lorain, Ohio, facility in response to the severe economic downturn in the energy
exploration sector following the sharp drop in the price of oil which has led to significant market declines and demand for product.
As a consequence of this event management determined a triggering event took place to where the long-lived assets at the Lorain
facility may not be fully recoverable. Management performed an analysis of the fair value of the Lorain facility with the assistance
of an independent valuation firm and determined the net book value exceeded the fair value by approximately U.S.$130.7 million
(Ps. 2,701 million) and as such recognized an asset impairment of this amount during the year ended December 31, 2015. The fair
value determination at the Lorain facility was based on an independent valuation of the Lorain melt shop assets using the comparable
match method of the market approach. The income approach was not considered an appropriate fair value measurement due to the absence
of reliable forecast data as the facility was idled indefinitely in early 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of the date of this report, management has
no near-term plans to restart the facility. The expectation is that it will be restarted when market conditions improve substantially,
particularly in the oil and gas industry. We have property, plant and equipment with a net book value of approximately U.S.$32.7
million (Ps. 643 million) as of December 31, 2018, pertaining to the Lorain, Ohio, facility after recording the impairment charge
of U.S.$130.7 million (Ps. 2,701 million) in 2015 (the impairment charge did not impact the cash flows, as it was not a cash expenditure).
Management further assessed if there were any impairments at the Company&#8217;s other asset groups in accordance with IFRS and
determined that as of December 31, 2018, no other asset groups were impaired based on current projections. No further impairment
was considered necessary or appropriate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In assessing the recoverability of the goodwill
and other intangibles, we must make assumptions regarding estimated future cash flows and other factors to determine the fair value
of the respective assets. We perform an annual review in the fourth quarter of each year, or more frequently if indicators of potential
impairment exist, to determine if the carrying value of recorded goodwill is impaired. The impairment review process compares the
fair value of the reporting unit in which goodwill resides to its carrying value. We estimate the reporting unit&#8217;s fair value
based on a discounted future cash flow approach that requires estimating income from operations. In order to estimate our cash
flows used in impairment computations, we considered the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our history of earnings;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our history of capital expenditures;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the remaining useful lives of our primary assets;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">current and expected market and operating conditions; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our weighted average cost of capital.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Other intangible assets are mainly comprised
of trademarks, customer list and non-competition agreements. When impairment indicators exist, or at least annually for indefinite
live intangibles, we determine our projected revenue streams over the estimated useful life of the asset. In order to obtain undiscounted
and discounted cash flows attributable to each intangible asset, such revenues are adjusted for operating expenses, changes in
working capital and other expenditures as applicable, and discounted to net </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">present value using the risk adjusted discount rates
of return. As of December 31, 2017 and 2018 there was no impairment charge to other intangible assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As a result of the downturn in the construction
industry in Mexico during 2009 and the negative impact the downturn had on our operations mainly at the San Luis facilities, in
which goodwill resides we adjusted the key assumptions used in the valuation model. As of December 31, 2017 and 2018, there was
no impairment charge related to the San Luis facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2018, the main key assumptions
used in the valuation models of the San Luis reporting unit are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">discount rate: 14.5%; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">sales: we estimate an increase in sales volume of approximately 13% in 2019, mainly
    attributable to the increase in volume due to the start of production of the new industrial wire product line. After 2020, no
    sales increases in volume terms are considered in the valuation model. For the year 2019 we estimate a decrease in sales
    prices of 9.6% and for the years after 2020, only an increase in sales prices in line with estimated
    inflation.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">If these estimates or their related assumptions
for prices and demand change in the future, we may be required to record additional impairment charges for these assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">With respect to valuation allowance on accounts
receivable, on a periodic basis management analyzes the recoverability of accounts receivable in order to determine if, due to
credit risk or other factors, some receivables may not be collected. If management determines that such a situation exists, the
book value of the non-recoverable assets is adjusted and charged to the income statement through an increase in the doubtful accounts
allowance. This determination requires substantial judgment by management. As a result, final losses from doubtful accounts could
differ significantly from estimated allowances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We apply judgment at each balance sheet date
to determine whether the slow moving inventory is impaired. Inventory is impaired when the carrying value is greater than the net
realizable value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The reserve for environmental liabilities
represent the estimated environmental remediation costs that we believe are going to incur. These estimates are based on
currently available data, existing technology, the current laws and regulations and take into account the likely effects of
inflation and other economic and social factors. The time in which we could incur these costs cannot be determined reliably
at this time due to the absence of deadlines for remediation under the laws and regulations which apply to remediation costs
will be made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>New Accounting Pronouncements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">IASB has issued amendments to IFRS, which were
enacted but some of which are not yet effective:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">IFRS to be effective from 2019:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">IFRS 16, Leases;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Amendment to IAS 28, regarding long-term interests in associates and joint ventures;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Amendment to IAS 3, Business Combinations; </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Amendment to IAS 11, Joint Arrangements;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Amendment to IAS 12, Income Taxes;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Amendment to IAS 23, Borrowing Costs; </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Interpretation IFRIC 23, to clarify the recognition of deferred tax assets for unrealized losses related to debt instruments measured at fair value and</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;Amendment to IAS 19, Employee Benefits</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">IFRS to be effective from 2020:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify; text-indent: 35.45pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Amendment to IAS 3, Business Combinations and</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Amendments to IAS 1, Presentation of Financial Statements and to IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify; text-indent: 35.45pt">At the date
of issuance of our consolidated financial statements, these new standards have not had any effect on our financial information.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify; text-indent: 35.45pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Liquidity and Capital Resources</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On December 31, 2018, our total consolidated
debt was Ps. 5.936 million (U.S.$302,000) of 8 7/8% medium-term notes (&#8220;MTNs&#8221;) due 1998 which remained outstanding
after we conducted exchange offers for the MTNs in October 1997 and August of 1998. We could not identify the holders of such MTNs
at the time of the exchange offers and as a result such MTNs, which matured in 1998, have not been paid and remain outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On September 6, 2006, Industrias CH and its
subsidiaries and affiliates made available a line of credit in favor of Republic. Effective January 1, 2009, Industrias CH reduced
the interest rate from 5.23% to 0.25% per annum. As of December 31, 2018, the credits to Industrias CH and its subsidiaries and
affiliates were liquidated and as of December 31, 2017, Republic had Ps. 985 million (comprised of U.S.$38 million and Ps. 227
million, including interest), respectively, outstanding under this line of credit. See Note 18 to our consolidated financial statements
included elsewhere herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We depend heavily on cash generated from operations
as our principal source of liquidity. Other sources of liquidity have included financing made available to us by our parent Industrias
CH (primarily in the form of equity or debt, substantially all of which was subsequently converted to equity), primarily for the
purpose of repaying third party indebtedness, as well as limited amounts of vendor financing. On February 8, 2007, we completed
a public offering of ADSs and series B shares and raised cash proceeds of approximately Ps. 2,421 million <B>(</B>U.S.$214 million).
As of December 31, 2013 we had cash and cash equivalents of Ps. 6,985 million, as of December 31, 2014 we had cash and cash equivalents
of Ps. 7,003 million, as of December 31, 2015 we had cash and cash equivalents of Ps. 6,224 million, as of December 31, 2016 we
had cash and cash equivalents of Ps. 7,536 million, as of December 31, 2017 we had cash and cash equivalents of Ps. 7,204 million
and as of December 31, 2018 we had cash and cash equivalents of Ps. 6,987 million. We believe that this amount of cash generated
from operations will be sufficient to satisfy our currently anticipated cash requirements, including our currently anticipated
capital expenditures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our principal use of cash has generally been
to fund our operating activities, to acquire businesses and to fund our capital expenditure programs. The following is a summary
of cash flows for the three years ended December 31, 2016, 2017 and 2018:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Principal Cash Flows</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Years ended December 31,</B></FONT></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2016</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2017</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 67%"><FONT STYLE="font-size: 10pt">Funds provided by operating activities</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">5,705</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">3,184</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">3,224</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Funds used in investing activities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(5,442)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(3,118)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(820)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Funds used in financing activities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">898</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(374)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(2,641)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our net funds provided by operations were Ps.
3,224 million in 2018 compared to Ps. 3,184 million of net funds provided by operations in 2017. The increase of Ps. 40 million
in the net funds provided by operations between 2018 and 2017 originated mainly from the higher net income for the year 2018. Our
net funds provided by operations were Ps. 3,184 million in 2017 compared to Ps. 5,705 million of net funds provided by operations
in 2016. The decrease of Ps. 2,522 million in the net funds provided by operations between 2017 and 2016 originated mainly from
the lower net income for the year 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">We
attribute our net funds used in investing activities primarily to the acquisition of new facilities, property, plant and
equipment and other non-current assets. Our net funds used in investing activities were Ps. 820 million in 2018 compared to
Ps. 3,118 million in 2017. In 2018 the acquisition of property, plant and equipment was Ps. 1,994, we received payments for
loans granted to related parties for Ps. 1,939, we made partial payments for the acquisition of two plants in Brazil for Ps.
639 million</FONT>, <FONT STYLE="font-size: 10pt">we granted loans to related parties for Ps. 477 and other non-current
assets provided for Ps. 351 million. Our net funds used in investing activities were Ps. 3,118 million in 2017 compared to
Ps. 5,442 million in 2016 our acquisition of property, plant and equipment was Ps. 3,100 million. We created loans to related
parties for Ps. 2,277 million and other non-current assets were used for Ps. 65 million. In addition, in 2017 we also
recovered temporary investments of Ps. 339 million. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our net funds used by financing activities
in 2018 were Ps. 2,641 million, compared to Ps. 374 million used by financing activities in 2017. In 2018, there was an
increase of Ps. 1,640 million in the buy-back of our own shares, we made the payment of our debt with Industrias CH and
some of its subsidiaries for Ps. 985 million and we paid interest for Ps. 16 million. Our net funds used by financing
activities in 2017 were Ps. 374 million, compared to Ps. 898 million provided by financing activities in 2016. In 2017, there
was a decrease of Ps. 279 million in the buy-back of our own shares compared to Ps. 40 million used in loans to related
parties and there was an increase of Ps. 938 million in the buy-back of our own shares in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2018, we have the following
commitments for capital expenditures:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In January 2013, the Company entered into
a 15 year product supply agreement with Air Products and Chemicals, Inc. The agreement required Air Products and Chemicals to
construct and install a plant for the production of oxygen, nitrogen and argon gas </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">on the premises of the Lorain, Ohio facility. In August
of 2016, the Company entered into an agreement with Air Products and Chemicals, Inc. whereby the plant was purchased for U.S.$30
million (Ps. 592 million) and the supply agreement cancelled in its entirety. The purchase price is repayable over 6 years in equal
monthly installments of U.S.$0.4 million (Ps. 7.9 million) after an initial payment of U.S.$1.2 million (Ps. 23 million) and carries
no interest cost. Obligations are secured by certain physical assets (operating, manufacturing, and storage equipment, buildings
and machinery) at the Company&#8217;s Canton facility.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In December 2017, the Company entered into a
contract with the supplier COMERC, LTDA, for an amount of U.S.$5.2 million (Ps. 103 million) for the purchase of 8,000 MWH of energy
per month, for its subsidiary GV do Brasil Industria y Comercio of A&ccedil;o LTDA. The monthly payments expire 6 days after the
closing date of the month. The contract ended in February 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In January 2018, the Company entered into a
contract with the supplier ECOM, LTDA, for an amount of U.S.$ 6.1 million (Ps. 120 million) for the purchase of 10,000 MWH of energy
per month, for its subsidiary GV do Brasil Industria e Comercio de A&ccedil;o LTDA. The monthly payments expire 6 days after the
closing date of the month. The contract ended in February 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In January 2018, the Company entered into a
contract with the supplier ECOM, LTDA, for an amount of U.S.$ 6.3 million (Ps. 124 million) for the purchase of 10,000 MWH of energy
per month, for its subsidiary GV do Brasil Industria e Comercio de A&ccedil;o LTDA. The monthly payments expire 6 days after the
closing date of the month. The contract ends in February 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On February 22, 2018, a contract was signed
with Primental Technologies of Italy, the United States and Mexico for the reconstruction of the rolling mill and the supply of
a new reheating furnace for the Mexicali plant, which will increase capacity of finished product manufacturing from 17,500 to 22,500
tons per month. An advance of 20% has already been paid for U.S.$1.67 million (Ps. 33 million) and the placement of the letters
of credit is in process. The term of execution of the project is 16 months and a budget of U.S.$23.2 million (Ps. 458 million)
is estimated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Research and Development, Patents and Licenses</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The San Luis facilities are registered
with the Mexican Institute of Industrial Property (&#8220;IMPI&#8221;) for the trademarks &#8220;SAN&#8221; and &#8220;Aceros
San Luis.&#8221; The trademark &#8220;Grupo Simec&#8221; is registered with the IMPI. On October 11, 2017, Simec
International 6, S.A. de C.V., concluded the registration of the patent &#8220;<I>Fabricaci&oacute;n de Aceros de Mecanizado
F&aacute;cil con Plomo en la M&aacute;quina de Colada Continua</I>&#8221; (Manufacture of Easy Machining Steels with Lead in
Continuous Casting Machine) in the IMPI.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Trend Information</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the first quarter of 2019, net sales increased 8% compared to the fourth quarter of 2018. Sales in tons
of finished steel increased 1% in the first quarter of 2019 compared to the fourth quarter of 2018. Prices of finished products
sold in the first quarter of 2019 increased approximately 6.9% compared to the fourth quarter of 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">All of the statements in this &#8220;Trend Information&#8221;
section are subject to and qualified by the information set forth under the &#8220;Cautionary Statement Regarding Forward Looking
Statements.&#8221; See also Item 5.A &#8220;Operating and Financial Review and Prospects&#8212;Overview of Operating Results.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>E.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Off-Balance Sheet Arrangements</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We do not have any material off-balance sheet
arrangements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>F.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Contractual Obligations</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The table below sets forth our significant short-term
and long-term contractual obligations as of December 31, 2018:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD COLSPAN="11" STYLE="vertical-align: bottom">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Maturity&nbsp;</B></P></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Less than
        1</B><BR>
        <B>year</B>&nbsp;</P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>1&#8211;
        3 years&nbsp;</B></P></TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>4&#8211;
        5 years&nbsp;</B></P></TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>In excess
        of</B><BR>
        <B>5 years</B>&nbsp;</P></TD>
    <TD COLSPAN="3">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Total&nbsp;</B></P></TD></TR>
<TR>
    <TD COLSPAN="11" STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">(millions of pesos)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Short-term debt obligations</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Long-term contractual obligations (see paragraph below)</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8</FONT></TD></TR>
<TR>
    <TD STYLE="width: 40%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Republic leases certain equipment, office space
and computers through operating contracts under non-cancelable operating leases. These lease contracts expire on several different
dates by the end of 2020. During 2018 and 2017, the expenses for operating leases were Ps. 13.4 million (U.S.$0.7 million) and
Ps. 9.5 million (U.S.$0.5 million), respectively. As of December 31, 2018, total future minimum lease payments under non-cancelable
operating leases are Ps. 0.6 million (U.S.$0.03 million) in 2019 and Ps. 0.1 million (U.S.$0.006 million in 2020. At December 31,
2018 there are no additional obligations after 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In January 2013, Republic entered into an agreement
with EnerNOC which enables Republic to receive payments for reducing the electricity consumption during a dispatch declared by
PJM Interconnection as an emergency. The agreement is for 5 years, effective January 31, 2013 and expired on May 31, 2018. Republic
recognized income of Ps. 53.9 million (U.S.$2.8 million) and of Ps. 19 million (U.S.$ 1 million) from this agreement in 2018 and
in 2017, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In December 2017, the Company entered into a
contract with the supplier COMERC, LTDA. for an amount of Ps. 102.6 million (U.S.$ 5.2 million) for the purchase of 8,000 MWH of
energy per month, for its subsidiary GV do Brasil Industria y Comercio de A&ccedil;o LTDA. All monthly payments due 6 days after
the closing date of the month. The contract ended in February 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In January 2018, the Company entered into a
contract with the supplier ECOM, LTDA, for an amount of U.S.$ 6.1 million (Ps. 120 million) for the purchase of 10,000 MWH of energy
per month, for its subsidiary GV do Brasil Industria e Comercio de A&ccedil;o LTDA. The monthly payments expire 6 days after the
closing date of the month. The contract ended in February 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In January 2018, the Company entered into
a contract with the supplier ECOM, LTDA. for an amount of Ps. 124.3 million (U.S.$ 6.3 million) for the purchase of 10,000
MWH of energy per month from its subsidiary GV do Brasil Industria y Comercio de A&ccedil;o LTDA, beginning the supply in
2019. All payments due monthly six days after the closing date of the month. The contract ends in February 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item&nbsp;6.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #010000"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT><B><FONT STYLE="font-size: 10pt">Directors, Senior Management and Employees</FONT></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Directors and Senior Management</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Our Board of Directors</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our board of directors is responsible for
managing our business. Pursuant to our by-laws, the board of directors shall consist of a maximum of 21 but not less than
five members elected at an ordinary general meeting of shareholders. Our board of directors currently consists of five
directors, each of whom is elected at the annual shareholders&#8217; meeting for a term of one year with an additional period
of thirty days, if a successor has not been appointed. The board of directors may appoint provisional directors until the
shareholders&#8217; meeting appoints the new directors. Under the Mexican Securities Market Law and our bylaws, at least 25%
of our directors must be independent. Under the law, the determination as to the independence of our directors made by our
shareholders&#8217; meeting may be contested by the CNBV. In compliance with our bylaws and applicable Mexican law, our board
of directors meets on a quarterly basis and resolutions adopted by a majority of directors at the meeting are valid
resolutions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Election of the Board of Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">At each shareholders&#8217; meeting for the
election of directors, the holders of shares are entitled pursuant to our by-laws to elect the directors. Each person (or group
of persons acting together) holding 10% of our capital stock is entitled to designate one director.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The current members of our board of directors
were nominated and elected to such position at the 2019 general meeting of shareholders as proposed by Industrias CH. We expect
that Industrias CH will be in a position to continue to elect the majority of our directors and to exercise substantial influence
and control over our business and policies and to influence us to enter into transactions with Industrias CH and affiliated companies.
However, our by-laws provide that at least 25% of our directors must be independent from us and our affiliates, and our board of
directors has passed a resolution requiring the approval of at least two independent directors for certain transactions between
us and our affiliates which are not our subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law, a majority shareholder has
no fiduciary duty to minority shareholders but may not act contrary to the interests of the corporation for the majority shareholder&#8217;s
benefit. Such a majority shareholder is required to abstain from voting on any matter in which it directly or indirectly has a
conflict of interest and can be liable for actual and consequential damages if such matter passes as a result of its vote in favor
thereof. In addition, the directors of a Mexican corporation owe a duty to act in a manner which, in their independent judgment,
is in the best interests of the corporation and all its shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our board of directors adopted a code of ethics
in December 2002.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Authority of the Board of Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The board of directors is our legal representative.
The board of directors must approve, among other matters, the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our general strategy;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">annual approval of the business plan and the investment budget;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">capital investments not considered in the approved annual budget for each fiscal year;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">proposals to increase our capital or that of our subsidiaries;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">with input from the Audit Committee, on an individual basis: (i) any transactions with related parties, subject to certain limited exceptions, (ii) our management structure and any amendments thereto, and (iii) the election of our chief executive officer, his compensation and removal for justified causes; (iv) our financial statements and those of our subsidiaries, (v) unusual or non- recurrent transactions and any transactions or series of related transactions during any calendar year that involve (a) the acquisition or sale of assets with a value equal to or exceeding 5% of our consolidated assets or (b) the giving of collateral or guarantees or the assumption of liabilities, equal to or exceeding 5% of our consolidated assets, and (vi) contracts with external auditors and the chief executive officer annual report to the shareholders&#8217; meeting;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">calling shareholders&#8217; meetings and acting on their resolutions;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any transfer by us of shares in our subsidiaries;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">creation of special committees and granting them the power and authority, provided that the committees will not have the authority which by law or under our by-laws is expressly reserved for the board of directors or the shareholders;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">determining how to vote the shares that we hold in our subsidiaries; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the exercise of our general powers in order to comply with our corporate purpose.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Meetings of the board of directors will be validly
convened and held if a majority of our members are present. Resolutions at the meetings will be valid if approved by a majority
of the members of the board of directors, unless our by-laws require a higher number. The chairman has a tie-breaking vote. Notwithstanding
the board&#8217;s authority, our shareholders pursuant to decisions validly taken at a shareholders&#8217; meeting at all times
may override the board.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Duty of Care and Duty of Loyalty</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican Securities Market Law imposes a
duty of care and a duty of loyalty on directors. The duty of care requires our directors to act in good faith and in the best interests
of the company. In carrying out this duty, our directors are required to obtain the necessary information from the executive officers,
the external auditors or any other person to act in the best interests of the company. Our directors are liable for damages and
losses caused to us and our subsidiaries as a result of violating their duty of care.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The duty of loyalty requires our directors to
preserve the confidentiality of information received in connection with the performance of their duties and to abstain from discussing
or voting on matters in which they have a conflict of interest. In addition, the duty of loyalty is violated if a shareholder or
group of shareholders is knowingly favored or if, without the express approval of the board of directors, a director takes advantage
of a corporate opportunity. The duty of loyalty is also violated, among other things, by (i) failing to disclose to the audit and
corporate practices committee or the external auditors any irregularities that the director encounters in the performance of his
or her duties or (ii) disclosing information that is false or misleading or omitting to record any transaction in our records that
could affect our financial statements. Directors are liable for damages and losses caused to us and our subsidiaries for violations
of this duty of loyalty. This liability also extends to damages and losses caused as a result of benefits obtained by the director
or directors or third parties, as a result of actions of such directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our directors may be subject to criminal penalties
of up to 12 years&#8217; imprisonment for certain illegal acts involving willful misconduct that result in losses to us. Such acts
include the alteration of financial statements and records.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Liability actions for damages and losses resulting
from the violation of the duty of care or the duty of loyalty may be exercised solely for our benefit and may be brought by us,
or by shareholders representing 5% or more of our capital stock, and criminal actions only may be brought by the Mexican Ministry
of Finance, after consulting with the CNBV. As a safe harbor for </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">directors, the liabilities specified above (including criminal
liability) will not be applicable if the director acting in good faith (i) complied with applicable law, (ii) made the decision
based upon information provided by our executive officers or third-party experts, the capacity and credibility of which could not
be subject to reasonable doubt, (iii) selected the most adequate alternative in good faith or if the negative effects of such decision
could not have been foreseeable, and (iv) complied with shareholders&#8217; resolutions provided the resolutions do not violate
applicable law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The members of the board are liable to our shareholders
only for the loss of net worth suffered as a consequence of disloyal acts carried out in excess of their authority or in violation
of our by-laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In accordance with the Mexican Securities Market
Law, supervision of our management is entrusted to our board of directors, which shall act through an audit and corporate practices
committee for such purposes, and to our external auditor. The audit and corporate practices committee (together with the board
of directors) replaces the statutory auditor (<I>comisario</I>) that previously had been required by the Mexican Corporations Law.
See Item 6.C. &#8220;&#8212; Committees&#8221; below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth the names of
the members of our board of directors and the year of their initial appointment:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; width: 89%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-bottom: black 1pt solid"><B>Name &nbsp;</B></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; width: 11%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Director
        Since&nbsp;</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Rufino Vigil Gonz&aacute;lez</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2001</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Ra&uacute;l Arturo P&eacute;rez Trejo</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2003</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Luis Garc&iacute;a Lim&oacute;n</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2011</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Rodolfo Garc&iacute;a G&oacute;mez de Parada</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2001</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Alfonso Barrag&aacute;n Galindo</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2019</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Biographical Information of our Board of Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Alfonso Barrag&aacute;n
Galindo</I>. </B>Mr. Barrag&aacute;n was born in 1953. He is an independent director for purposes of Mexican law and has been
appointed to our board of directors and the Audit Committee in 2019. Mr. Barrag&aacute;n is a labor lawyer and since 1978 has
worked at La Comer, a group of self-service stores  for which he is the Director of the Legal Department since 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Rodolfo Garc&iacute;a G&oacute;mez de
Parada</I></B>. Mr. Garc&iacute;a was born in 1953. He has been a member of our board of directors since 2001 and is an independent
director for purposes of Mexican law. He has been the tax advisor of Industrias CH since 1991 and also serves as member of the
board of directors of a group of retail stores since 1990.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Luis Garc&iacute;a Lim&oacute;n</I></B>.
Mr. Garc&iacute;a was born in 1944. He is currently our chief executive officer and has been a member of our board of directors
since 2011. From 1982 to 1990 he was general director of Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara, S.A. de C.V.
(&#8220;<U>CSG</U>&#8221;), from 1978 to 1982 he was Operation Director of CSG, from 1974 to 1978 he was general manager of Moly
Cop and Pyesa, and from 1969-1974 he was Engineering Manager of CSG. In addition, from 1967 to 1969 Mr. Garc&iacute;a was the director
of electrical installation of a construction company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Ra&uacute;l Arturo P&eacute;rez
Trejo</I></B>. Mr. P&eacute;rez was born in 1959. He has been a member of our board of directors since 2003, and is an
independent director for purposes of Mexican law, and is the chairman of our Audit Committee. Mr. P&eacute;rez has also
served since 1992 as the chief financial officer of a group that produces and sells structural steel racks for warehousing,
aluminum and other industrial storage.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Rufino Vigil Gonz&aacute;lez</I>. </B>Mr.
Vigil was born in 1948. He is currently the chairman of our board of directors and has been a member of the board of directors
since 2001. Since 1973, Mr. Vigil has been chief executive officer of a steel related products corporation. From 1988 to 1993,
Mr. Vigil was a member of the board of directors of a Mexican investment bank and from 1971 to 1973 he was a construction corporation
manager.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Executive Officers</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth the names of
our executive officers, their current position with us and the year of their initial appointment to that position.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 34%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Name&nbsp;</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 32%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Position&nbsp;</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 32%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Position
        </B><BR>
        <B>Held Since</B>&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Luis Garc&iacute;a Lim&oacute;n</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">1982*</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Mario Moreno Cortez</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Coordinator of Finance</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2012</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Juan Jos&eacute; Acosta Mac&iacute;as</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Operating Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2004</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">__________________</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">* Represents the date as of which
Mr. Garc&iacute;a Lim&oacute;n first held this office with our predecessor, CSG.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Luis Garc&iacute;a Lim&oacute;n</I></B>.
Mr. Garc&iacute;a was born in 1944. He is currently our chief executive officer and has been a member of our board of directors
since 2011. From 1982 to 1990 he was general director of CSG, from 1978 to 1982 he was Operation Director of CSG, from 1974 to
1978 he was general manager of Moly Cop and Pyesa, and from 1969-1974 he was Engineering Manager of CSG. In addition, from 1967
to 1969 Mr. Garc&iacute;a was the director of electrical installation of a construction company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Mario Moreno Cortez. </I></B>Mr. Moreno
was born in 1968. He is currently our coordinator of Finance. From 1998 to 2010 he was the general accountant within the main subsidiaries
of Grupo Simec. Previously Mr. Moreno worked in various departments of the financial area within certain of our principal subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Juan Jos&eacute; Acosta Mac&iacute;as</I>.
</B>Mr. Acosta was born in 1960. He is currently our chief operating officer. From 1998 to 2004 he was production manager of CSG,
he has been working with us since 1983. Prior to working with us, Mr. Acosta worked for Mexicana de Cobre as a supervisor in 1982.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our chief executive officer and executive officers
are required, under the Mexican Securities Market Law, to act for our benefit and not that of a shareholder or group of shareholders.
Our chief executive is required, principally, to (i) implement the instructions of our shareholders&#8217; meeting and our board
of directors, (ii) submit to the board of directors for approval the principal strategies for the business, (iii) submit to the
Audit Committee proposals for the systems of internal control, (iv) disclose all material information to the public and (v) maintain
adequate accounting and registration systems and mechanisms for internal control. Our chief executive officer and our executive
officers will also be subject to liability of the type described above in connection with our directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Role of Mr. Sergio Vigil Gonz&aacute;lez:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Mr. Sergio Vigil Gonz&aacute;lez is the chief executive officer
of Industrias CH, which together with its wholly-owned subsidiaries, currently hold approximately 84% of our series B shares. Mr.
Vigil also functions in a senior management role for the Company, although he holds no formal title at the Company.&nbsp;In this
function, Mr. Vigil directs business strategies for the Company, negotiates potential acquisitions and directs intercompany loans,
among other things.&nbsp;Our board of directors is aware of Mr. Vigil&rsquo;s role at the Company and he has been formally authorized
by our board of directors as a signatory of the Company. For example, in May 2018, Mr. Sergio Vigil executed contracts on behalf
of the Company with respect to the acquisition and lease transfer of two plants in Brazil from Arcelor Mittal Brasil, S.A. Mr.
Vigil does not receive any compensation for his role. Mr. Vigil is the brother of our controlling shareholder and chairman of our
board of directors, Rufino Vigil Gonz&aacute;lez.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The business address of our directors and executive
officers is our principal executive headquarters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Compensation</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For the years ended December 31, 2018,
2017 and 2016, we paid no fees to our five directors, and the aggregate compensation our executive officers earned was
approximately Ps. 90.6 million and Ps. 82.4 million, respectively. We do not provide pension, retirement or similar benefits
to our directors in their capacity as directors. Our executive officers are eligible for retirement and severance benefits
required by Mexican law on the same terms as all other employees, and we do not separately set aside, accrue or determine the
amount of our costs that is attributable to executive officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Board Practices</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None of our directors or executive
officers are entitled to benefits upon termination under their service contracts with us, except for what is due to them
according to the Mexican Federal Labor Law <I>(Ley Federal del Trabajo)</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Committees</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our by-laws provide for an audit and corporate
practices committee to assist the board of directors with the management of our business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Audit and Corporate Practices Committee</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our audit and corporate practices committee
is governed by our bylaws and Mexican law. Our by-laws provide that the audit and corporate practices committee shall be at least
three members, all of which must be independent directors. The chairman of the audit and corporate practices committee is elected
by our shareholders&#8217; meeting, and the board of directors appoints the remaining members.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The audit and corporate practices committee
is currently composed of three members. Ra&uacute;l Arturo P&eacute;rez Trejo was appointed as chairman of the audit and corporate
practices committee at our annual ordinary shareholders&#8217; meeting held on April 22, 2019, and Alfonso Barrag&aacute;n Galindo
and Rodolfo Garc&iacute;a G&oacute;mez de Parada were re-elected as members. Ra&uacute;l Arturo P&eacute;rez Trejo has been ratified
as the &#8220;audit committee financial expert.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The audit and corporate practices committee
is responsible, among others, for (i) supervising our external auditors and analyzing their reports, (ii) analyzing and supervising
the preparation of our financial statements, (iii) informing the board of our </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">internal controls and their adequacy, (iv) requesting reports
of our board of directors and executive officers whenever it deems appropriate, (v) informing the board of any irregularities
that it may encounter, (vi) receiving and analyzing recommendations and observations made by the shareholders, members of the
board, executive officers, our external auditors or any third party and taking the necessary actions, (vii) calling
shareholders&#8217; meetings, (viii) supervising the activities of our chief executive officer, (ix) providing an annual
report to the annual shareholders&#8217; meeting, (x) providing opinions to our board of directors, (xi) requesting and
obtaining opinions from independent third parties and (xii) assisting the board in the preparation of annual reports and
other reporting obligations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The chairman of the audit and corporate practices
committee, shall prepare an annual report to the annual shareholders&#8217; meeting with respect to the findings of the audit and
corporate practices committee, which shall include (i) the status of the internal controls and internal audits and any deviations
and deficiencies thereof, taking into consideration the reports of external auditors and independent experts, (ii) the results
of any preventive and corrective measures taken based on results of investigations in respect of non-compliance of operating and
accounting policies, (iii) the evaluation of external auditors, (iv) the main results from the review of our financial statements
and those of our subsidiaries, (v) the description and effects of changes to accounting policies, (vi) the measures adopted as
result of observations of shareholders, directors, executive officers and third parties relating to accounting, internal controls,
and internal or external audits; (vii) compliance with shareholders&#8217; and directors&#8217; resolutions; (viii) observations
with respect to relevant directors and officers; (ix) the transactions entered into with related parties; and (x) the remuneration
paid to directors and officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our audit and corporate practices committee
met at least quarterly in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Employees</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2018, we had 4,685 employees
(2,765 were employed at our Mexico facilities, of whom 1,215 were unionized, 965 were employed at Republic facilities, of whom
783 were unionized and 955 were employed at our Brazil plant, of whom 878 were unionized) compared to 3,767 employees as of December
31, 2017 (2,552 were employed at our Mexico facilities, of whom 1,131 were unionized, 892 were employed at Republic facilities,
of whom 737 were unionized and 323 were employed at our Brazil plant, of whom 249 were unionized) compared to 3,973 employees as
of December 31, 2016, (2,616 were employed at our Mexico facilities, of whom 1,189 were unionized, 1,087 were employed at Republic
facilities, of whom 927 were unionized and 270 were employed at our Brazil plant, of whom 198 were unionized).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The unionized employees in each of our
Mexican facilities are affiliated with different unions. Salaries and benefits of our Mexican unionized employees are
determined annually and biannually, respectively, through collective bargaining agreements. Set forth below is the union
affiliation of the employees of each of our Mexican facilities and the expiration date of the current collective bargaining
agreements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Guadalajara facilities: </I>Sindicato de Trabajadores en la Industria Sider&uacute;rgica y Similares en el Estado de Jalisco. The contract expires on February 18, 2020.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Mexicali facilities</I>: Sindicato de Trabajadores de la Industria Procesadora y Comercializaci&oacute;n de Metales de Baja California. The contract expires on January 15, 2020.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Apizaco facilities</I>: Sindicato Nacional de Trabajadores de Productos Met&aacute;licos, Similares y Conexos de la Rep&uacute;blica Mexicana. The contract expires on January 15, 2020.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Cholula facilities</I>: Sindicato Industrial &#8220;Acci&oacute;n y Fuerza&#8221; de Trabajadores Metal&uacute;rgicos Fundidores, Mec&aacute;nicos y Conexos CROM del Estado de Puebla. The contract expires on January 31, 2020.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>San Luis facilities</I>: At the Aceros San Luis facility: Sindicato de Empresas adherido a la CTM, the contract expires on January 15, 2020; and at the Aceros DM facility: Sindicato de Trabajadores de la Industria Metal Mec&aacute;nica, Similares y Conexos del Estado de San Luis Potos&iacute; CTM, the contract expires on January 23, 2020.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have had good relations with the unions in
our Mexican facilities. The collective bargaining agreements are renegotiated every two years, and wages are adjusted every year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Republic is the only subsidiary of the Group
which offers other benefits and pension plans to their employees. Benefit plans to employees with Republic are described below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Collective Bargaining Agreements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2018, 81%
of Republic&#8217;s workers are covered by a collective bargaining agreement with the United Steelworkers (USW) that expires
on August 15, 2019.&nbsp; The agreement renews all the provisions, understandings and agreements set forth in the
January 1, 2012 Basic Labor Agreement. The
extended agreement provides that the Company&#8217;s quarterly contributions to fund the Republic Retirement VEBA Benefit
Trust (the &#8220;Benefit Trust&#8221;) be reduced from U.S.$2.6 million (Ps. 51 million) to U.S.$0.25 million (Ps. 5
million) beginning in August 15, 2016 through June 30, 2019. Effective July 1, 2019, the Company&#8217;s contribution to the
Benefit Trust will change to U.S.$4.00 (Ps. 83) per hour for each hour worked by USW represented employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For the Mexican operations, approximately 44%
of the employees are under collective bargaining agreements, which expire as described above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For the Brazil operations, approximately 92%
of the employees are under collective bargaining agreements, with <I>Sindicato dos Metal&uacute;rgicos de Pindamonhangaba, Moreira
C&eacute;sar e Roseira afiliado a CUT</I>, which expires on August 31, 2019 (plant in Pindamonhangaba<I>)</I> and <I>Sindicato
dos Trabalhadores nas Industrias Metal&uacute;rgicas, Mec&acirc;nicas, de Material El&eacute;trico e Eletr&ocirc;nico do Estado
do Espirito Santo </I>(plant in Cariacica<I>), </I>which expires on September 30, 2019<I>.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Defined Contribution Plans</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Steelworkers Pension Trust</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Republic participates in the Steelworkers Pension
Trust (SPT), a defined benefit multi-employer pension plan. While this plan provides defined benefits as a result of lack of information,
the company accounts for the plan as a defined contribution plan. Specifically, the plan does not maintain accounting records for
purposes of IFRS presentation and does not provide enough information to allocate amounts between participating employers&#8217;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The company obligations to the plan are based
upon fixed contribution requirements. The company contributes a fixed dollar amount of U.S.$1.68 (Ps. 33) per hour for each covered
employee&#8217;s contributory hours, as defined under the plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Participation in a multi-employer pension plan
agreed to under the terms of a collective bargaining agreement differs from a traditional qualified single employer defined benefit
pension plan. The SPT shares risks associated with the plan in the following respects:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">- Contributions to the SPT by the Company may be used
to provide benefits to employees of other participating employers;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">- If a participating employer stops contributing to the
SPT, the unfunded obligations of the plan may be borne by the remaining participating employers; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">- If Republic chooses to stop participating in the SPT,
the Company may be required to pay an amount based on the underfunded status of the plan, referred to as a withdrawal liability.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On March 21, 2011, the Board of Trustees of
the SPT elected funding relief which has the effect of decreasing the amount of required minimum contributions in near-term years,
but will increase the minimum funding requirements during later plan years. As a result of the election of funding relief, the
SPT&#8217;s zone funding under the Pension Protection Act may be impacted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition to the funding relief election,
the Board of Trustees also elected a special amortization rule, which allows the SPT to separately amortize investment losses incurred
during the SPT&#8217;s December 31, 2008 plan year-end over a 29 year period, whereas they were previously required to be amortized
over a 15 year period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Republic&#8217;s participation in the SPT for
the annual periods ended December 31, 2018 and 2017, is outlined in the table below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center"><FONT STYLE="font-size: 8pt"><B>Pension</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Protection Act</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Zone Status<SUP>(a)</SUP></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="6">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Republic Steel Contributions</B>&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(U.S.$ in thousands)</B>&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center"><FONT STYLE="font-size: 8pt"><B>Surcharge Imposed<SUP>(c)</SUP></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>Pension</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Fund</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>EIN/ Pension</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Plan Number</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2017</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>FIP/RP Status Pending/ Implemented<SUP>(b)</SUP></B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2017</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2017</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>Expiration of</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Collective Bargaining</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Agreement</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 25%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 8pt">Steelworkers</FONT><BR>
<FONT STYLE="font-size: 8pt">Pension Trust</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">23-6648508/499</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">Green</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">Green</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 8pt">No</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">$</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">2,366</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">2,467</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">No</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">No</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">August 15, 2019</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">(a)</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">The zone status is based on information that Republic received from the plan and is certified by the plan&#8217;s actuary. Among other factors: plans in the green zone are at least 80% funded, plans in the yellow zone are less than 80% funded, and plans in the red zone are less than 65% funded.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">(b)</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">Indicates if a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">(c)</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">Indicates whether there were charges to Republic from the plan.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Republic has not been listed in the plans&#8217;
Forms 5500 as providing more than five percent of the total contributions for any plan years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">There have been no significant changes that
affect the comparability of 2018 and 2017 contributions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>VEBA Benefit Trust</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Republic is required to make quarterly
contributions to the VEBA Benefit Trust as determined by the terms of the USW collective bargaining agreement. The VEBA
Benefit Trust is a health and welfare plan for USW retiree healthcare benefits, and is not a &#8220;qualified&#8221; plan
under the regulations of the Employee Retirement Income Security Act of 1974 (ERISA). Under the terms of the extended
collective bargaining agreement referred to above, the Benefit Trust contributions have been reduced from U.S.$2.6 million
(Ps. 54 million) to U.S.$0.25 million (Ps. 5 million) million per quarter, effective August 16, 2016. For the years ended
December&nbsp;31, 2018 and 2017, the company recorded expenses of Ps. 19.2 million (U.S.$1 million) and Ps. 19 million
(U.S.$1 million), respectively, related to the Benefit Trust.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Republic recorded combined expenses of Ps.
69.2 million (U.S.$3.6 million) and Ps. 66 million (U.S.$3.5 million) for the years ended December&nbsp;31, 2018 and 2017, respectively,
related to the funding obligations of the Benefit Trust and SPT.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>401(k) Plans</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Republic has a defined contribution
401(k) retirement plan that covers substantially all salaried and nonunion hourly employees. This plan is designed to provide
retirement benefits through company contributions and voluntary deferrals of employees&#8217; compensation. The company funds
contributions to this plan each pay period based upon the participant&#8217;s age and service as of January&nbsp;first of
each year. The amount of the company&#8217;s contribution is equal to the monthly base salary multiplied by the appropriate
percentage based on age and years of service. The contribution becomes 100% vested upon completion of three years of vesting
service. In addition, employees are permitted to make contributions into a 401(k) retirement plan through payroll deferrals.
The company provides a 25.0% matching contribution for the first 5.0% of payroll that an employee elects to contribute.
Employees are 100% vested in both their and the Company&#8217;s matching 401(k) contributions. For the years ended
December&nbsp;31, 2018 and 2017, the company recorded expense of Ps. 19.2 million <B>(</B>U.S.$1&nbsp;million) and Ps. 15.1
million <B>(</B>U.S.$0.8&nbsp;million), respectively, related to this defined contribution retirement plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Employees who are covered by the USW labor
agreement are eligible to participate in the defined contribution 401(k) retirement plan through voluntary deferrals of employees&#8217;
compensation. There are no company contributions or employer matching contributions relating to these employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Profit Sharing Plans and Incentive Compensation Plans</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">The labor agreement includes a profit sharing
plan to which Republic is required to contribute 2.5% of its quarterly pre-tax income, as defined in the labor agreement. At the
end of each year, the contribution is based upon annual pre-tax income up to U.S.$50.0&nbsp;million (Ps. 1,033 million) multiplied
by 2.5%, U.S.$50.0&nbsp;million (Ps. 1,033 million) to U,S.$100.0&nbsp;million (Ps. 2,066 million) multiplied by 3.0%, and above
U.S.$100.0&nbsp;million (Ps. 2,066 million) multiplied by 3.5%, less the previous payouts during the year. An expense of Ps. 1.9
million (U.S. $0.1 million) was recorded during 2018 and no expense was recorded during 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Republic has a profit sharing plan for
all salaried and nonunion hourly employees. During 2012, the profit sharing plan was based upon achieving target Earnings
Before Interest, Taxes, Depreciation, and Amortization (EBITDA) amounts, as these are defined within the plan. During 2018 and
2017, the profit sharing plan was based upon achieving certain inventory and shipment targets. During the years
ended December 31, 2018 and 2017, Republic paid Ps. 15.4 million (U.S.$0.8 million) and Ps.17 million (U.S.$0.9
million), respectively, to employees covered by the profit sharing plans.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>E.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Share Ownership</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Industrias CH and its direct wholly-owned subsidiaries
currently hold approximately 84% of our series B shares. At March 31, 2019, Rufino Vigil Gonz&aacute;lez, the chairman of our board
of directors, owned, directly or indirectly, approximately 67% of the shares of Industrias CH.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item&nbsp;7.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>&nbsp;<FONT STYLE="color: #010000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT>Major Shareholders and Related Party Transactions</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Major Shareholders</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of March 31, 2019, we had 465,766,156 shares
of series B common stock outstanding. Based on information available to us, we believe that our officers and directors own no series
B shares. Accordingly, on an individual basis, and as a group, our directors and executive officers beneficially owned less than
one percent of any class of our shares. None of our directors or officers holds any options to purchase series B shares or preferred
shares. Prior to June 2002, our capital stock also included series A shares. On June 5, 2002, we converted all of our series A
shares to series B shares on a one-for-one basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Industrias CH and its direct wholly-owned subsidiaries
currently hold approximately 84% of our series B shares. At March 31, 2019, Rufino Vigil Gonz&aacute;lez, the chairman of our board
of directors, owned, directly or indirectly, approximately 67% of Industrias CH.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our major shareholders do not have voting rights
different from the rights of our other shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table shows the ownership of our
series B shares as of March 31, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-bottom: black 1pt solid"><B>Name of Shareholder &nbsp;</B></P></TD>
    <TD STYLE="padding-bottom: 0.95pt">&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Number of
        shares<BR>
        owned&nbsp;</B></P></TD>
    <TD STYLE="padding-bottom: 0.95pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt">&nbsp;</TD>
    <TD COLSPAN="3">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>% of shares</B><BR>
        <B>owned</B>&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 72%"><FONT STYLE="font-size: 10pt">Industrias CH, S.A.B. de C.V</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%; text-align: right"><FONT STYLE="font-size: 10pt">275,369,337</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%; text-align: right"><FONT STYLE="font-size: 10pt">55.3</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Tuber&iacute;as Procarsa, S.A. de C.V. <SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">99,461,866</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">20.0</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Vigon Control, S.R.L. de C.V.<SUP>(2)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">31,048,736</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6.2</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Aceros y Laminados Sigosa, S.A. de C.V. <SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,377,776</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">0.9</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Joist Estructuras S.A. de C.V. <SUP>(2)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,188,406</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1.2</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Industrial de Herramientas CH, S.A. de C.V. <SUP>(2)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,240,628</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">0.5</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Public Investors </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">47,079,407</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9.5</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">Treasury Shares</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">31,943,058</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">6.4</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">Total</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">497,709,214</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">100</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">%</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; border-bottom: black 1.5pt solid">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">A subsidiary of Industrias CH.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Companies directly or indirectly owned by members of the Vigil family. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">At March 31, 2019, 465,766,156 series B common
shares were held in Mexico by approximately 102 shareholders who were record holders in Mexico and 13 were ADS record holders
in the United States. The ADS represent 2,249,058 common shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Related Party Transactions</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have engaged from time to time in a
number of transactions with certain of our shareholders and companies that are owned or controlled, or are under common
control, directly or indirectly, by our controlling shareholder, Industrias CH, S.A.B. de C.V., or its affiliates and/or the
Vigil family. These transactions were made on terms that we believe were not less favorable than those obtainable on an
arm&rsquo;s length basis. See Note 18 to our consolidated financial statements included herein for additional
information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Loans to Related Parties</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our related party transactions include loans
made to the following related parties: Perfiles Comerciales Sigosa, S.A. de C.V. (&ldquo;Sigosa&rdquo;), Industrias CH, S.A.B.
de C.V. (&ldquo;Industrias CH&rdquo;), Proyectos Comerciales el Ninzi, S.A. de C.V. (&ldquo;Ninzi&rdquo;), Operadora Compa&ntilde;&iacute;a
Mexicana de Tubos S.A de C.V., Compa&ntilde;&iacute;a Manufacturera de Tubos, S.A. de C.V. and Compa&ntilde;&iacute;a Laminadora
Vista Hermosa, S.A. de  C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Sigosa Loan</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2016, we entered into a loan
arrangement with Sigosa, a subsidiary of Industrias CH. The purpose of the loan was to provide funding in connection with a
strategic joint venture in the seam-welded tube business line between Tuberias Procarsa, S.A. de C.V.
(&ldquo;Procarsa&rdquo;), a subsidiary of Industrias CH, and Quality Tube, S.A. de C.V. The funding was provided to Procarsa
through a series of intercompany loans amongst subsidiaries of Industrias CH. The loan to Sigosa was memorialized under a
current account agreement, dated as of November 30, 2016. The current account agreement provided that the term of the loan
was indefinite, but could be terminated by either party upon 30 day&rsquo;s written notice. In addition, the current account
agreement provided that amounts advanced under the agreement would bear interest at the Interbank Interest Rate of
Equilibrium (TIIE) (<I>Tasa de Inter&eacute;s Interbancaria de Equilibrio</I>) plus 1%, and that interest will accrue and be
payable upon the final repayment and termination of the loan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2016, the total amount
advanced under the Sigosa current account agreement was U.S. $32.9 million. In January 2017, the debt was converted into
Mexican pesos at the exchange rate of Ps. 21.9076 for $1.00 USD, resulting in an outstanding balance of Ps. 721.4 million. As
of December 31, 2017, the outstanding balance was Ps. 806.4 million, consisting of outstanding principal of Ps. 721.4, and
accrued interest of Ps. 85.0 million (consisting of accrued interest of Ps. 24.6 million in 2016 and Ps. 60.4 million in 2017). As of December 31, 2018, the outstanding balance of the loan was Ps. 579.0 million,
resulting from payments in the amount of Ps. 297.0 million during 2018, plus an adjustment of Ps. 4.0 million related to the
conversion from U.S. dollars to pesos, plus accrued interest in 2018 of Ps. 65.6 million. In the event that Sigosa fails to repay the outstanding balance, it will be paid by
Industrias CH.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Ninzi Loan</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In August 2016, we entered into a loan
arrangement with Proyectos Comerciales el Ninzi, S.A. de C.V., a subsidiary of Controladora VG, S.A. de C.V.
(&ldquo;CVG&rdquo;) and an affiliate of the Company. CVG is a holding company that is 100% owned by the members of the Vigil
family, and is controlled by Mr. Rufino Vigil, chairman of our board of directors. In 2016, we advanced net proceeds of Ps.
1,549.4 million to Ninzi to facilitate the acquisition of companies engaged in the seam-welded tube business line.  As of
December 31, 2016, the outstanding balance of the loan was Ps. 1,571.0 million, which included Ps. 18.9 million of accrued
interest and Ps. 2.8 million of value added tax. As of December 31, 2017, the outstanding balance of the loan was Ps. 1,695.9
million, which included Ps. 124.9 million of accrued interest. As of December 31, 2018, the balance of the outstanding loan
was Ps. 376.8 million, as a result of Ps. 1,455.1 million in loan payments made by Ninzi to the Company, offset by accrued
interest of Ps. 136.0 million. Interest on this loan is charged at the Interbank Interest Rate of Equilibrium (TIIE) (<I>Tasa
de Inter&eacute;s Interbancaria de Equilibrio</I>) plus 1%, and will accrue and become payable upon the final repayment
and termination of the loan. While certain negotiations and due diligence of acquisitions were ongoing, Ninzi used the
loan proceeds to purchase an aggregate amount of 29,007,216 shares of series B common stock in the Mexican open market.
See &ldquo;<I>Item 16 E. Purchases of Equity Securities by the Issuer and Affiliated Purchasers</I>&rdquo; herein for
further discussion. The value of the shares purchased by Ninzi increased, resulting in an unrealized gain of Ps. 125.3
million. After adding interest and taxes payable, Ninzi paid the Company Ps. 165.1 million in 2018 to provide us with the
benefit of the unrealized gain. As of December 31, 2018, Ninzi did not own any series B common shares of the Company. In the
event that Ninzi fails to repay the outstanding balance, it will be paid by either CVG or Mr. Rufino Vigil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Other Loans to Related Parties</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2017, we made two loans to Industrias CH. The first loan was for U.S. $21.4 million, and accrues interest
at a rate of LIBOR plus 1%. The second loan was for Ps. 89.4 million, and accrues interest at a rate of TIIE plus 1%. Interest
will accrue and be paid upon the final repayment and termination of the loans. In 2018, we made two additional loans to Industrias
CH. The first loan was for U.S. $25.4 million, and accrues interest at a rate of LIBOR plus 1%. The second loan was for Ps. 186.7
million, and accrues interest at a rate of TIIE plus 1%. Interest will accrue and be paid upon the final repayment and termination
of the loans.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 9.5pt TimesNewRoman; margin: 0; text-indent: 0.5in">In 2018, the Company entered into a loan agreement with Operadora
Compa&ntilde;&iacute;a Mexicana de Tubos S.A de C.V. for U.S. $1.9 million. The principal balance accrued interest at a rate of
LIBOR plus 1%. The outstanding principal and accrued interest on this loan was paid in full in May 2019.</P>

<P STYLE="font: 9.5pt TimesNewRoman; margin: 0">&nbsp;</P>

<P STYLE="font: 9.5pt TimesNewRoman; margin: 0; text-indent: 0.5in">In 2018, the Company entered into a loan agreement with Compa&ntilde;&iacute;a
Manufacturera de Tubos, S.A. de C.V. for U.S. $2.2 million. The principal balance accrued interest at a rate of LIBOR plus 1%.
The outstanding principal and accrued interest on this loan was paid in full in May 2019.</P>

<P STYLE="font: 9.5pt TimesNewRoman; margin: 0">&nbsp;</P>

<P STYLE="font: 9.5pt TimesNewRoman; margin: 0; text-indent: 0.5in">In 2018, the Company entered into a loan agreement with Compa&ntilde;&iacute;a
Laminadora Vista Hermosa, S.A. of C.V. for U.S. $9.3 million. The principal balance accrued interest at a rate of LIBOR plus 1%.
The outstanding principal and accrued interest on this loan was paid in in full in May 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Loans from Related Parties</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 9.5pt TimesNewRoman; margin: 0; text-indent: 0.5in">We have also received loans from related parties for the purpose
of financing acquisitions, debt redemptions, and bank loan amortization and interest payments. These related party transactions
include loans received from the following related parties: Industrias CH, S.A.B. de C.V., Tuberias Procarsa, S.A. de C.V., Procarsa
Tube and Pipe Co. and Pytsa Industrial de M&eacute;xico, S.A. de C.V. These loans were primarily received in U.S. dollars, in an
aggregate amount of approximately U.S. $50.0 million. The term of the loans was indefinite and they all accrued interest at a rate
of 0.25% per annum. As of December 31, 2017, the outstanding balances of the loans (translated to pesos) were as follows: Industrias
CH, S.A.B. de C.V. in the amount of Ps. 226.8 million, Tuberias Procarsa, S.A. de C.V. in the amount of Ps. 591.8 million, Procarsa
Tube and Pipe Co. in the amount of Ps. 59.6 million and Pytsa Industrial de M&eacute;xico, S.A. de C.V. in the amount of Ps. 102.6
million. As of December 31, 2018, all outstanding loan balances and accrued interest were paid in full, and we had no outstanding
loans from related parties.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Purchases and Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">From time to time, we purchase and/or sell steel
products, primarily &ldquo;billet,&rdquo; to Industrias CH and its affiliates. In 2016, 2017 and 2018 such purchases totaled Ps.
324 million, Ps. 52 million and Ps. 373 million, respectively. In addition, in 2016, 2017 and 2018 we sold Ps. 5 million, Ps. 4
million and Ps. 20 million of steel products to Industrias CH and its affiliates, respectively. We believe that terms of these
transactions were not less favorable than terms that would be available on an arms-length basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2018, we have accounts
receivable corresponding to the following related parties: Industrias CH, S.A.B. de C.V. in the amount of Ps. 648.3.  million,
Operadora Construalco, S.A. de C.V. in the amount of Ps. 548,000, Operadora Industrial de Herramientas, S.A. de C.V. in the
amount of Ps. 912,000, Joist del Golfo, S.A. de C.V. in the amount of Ps. 6.5 million, Compania Laminadora Vista Hermosa, S.A. de C.V. in the amount of Ps. 360,000, Perfiles Comerciales Sigosa, S.A. de C.V.
in the amount of Ps. 1.6 million, and other related parties in the amount
of Ps. 5.8 million. The account receivable with Industrias CH, S.A.B. de C.V. corresponds to ISR (<I>Impuesto sobre la
renta</I>, or income taxes) balances recoverable from certain subsidiaries that until 2013 were consolidated for tax
purposes. The other receivable balances correspond to sales of finished products.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2018, we have accounts
payable corresponding to the purchase of finished products from the following related parties: Aceros y Laminados Sigosa,
S.A. de C.V. in the amount of Ps. 1.9 million, Industrias CH in the amount of Ps. 205.9 million, Operadora de Perfiles
Sigosa, S.A. de C.V. in the amount of Ps. 112.6 million, Operadora Pytsa Industrial, S.A. de C.V. in the amount of Ps. 5.2
million, Tuber&iacute;as Procarsa, S.A. de C.V. in the amount of Ps. 1.9 million, Compania Manufacurera de Tubos, S.A. de C.V.
in the amount of Ps. 6.2 million, and other related parties in the amount of Ps. 924.000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Service Agreements</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have service agreements with Industrias CH
and certain of its affiliates, pursuant to which Industrias CH and its affiliates provide administrative, business, financial and
legal services to us and our subsidiaries. The term of the service agreements are indefinite. We make payments to Industrias CH
on a monthly basis. Under the service agreement, in 2016, 2017 and 2018 we paid Ps. 24 million, Ps. 26 million and Ps. 23 million,
respectively, to Industrias CH. In August 2016, we entered into a service agreement with Proyectos Comerciales el Ninzi, S.A. de
C.V, pursuant to which we provided due diligence services to Ninzi related to potential acquisitions, at no cost to Ninzi.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Interests of Experts and Counsel</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item&nbsp;8.&nbsp; </B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #010000"><B>&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT><B><FONT STYLE="font-size: 10pt">Financial Information</FONT></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Consolidated Statements and Other Financial Information</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">See Item 18. &#8220;Financial Statements&#8221;
and &#8220;Index to Financial Statements.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Legal Proceedings</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Mexico</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 19, 2017, we received a letter
issued by the General Director of Crimes and Sanctions of the <I>Comisi&oacute;n Nacional Bancaria y de Valores</I> (National
Banking and Securities Commission) (the &#8220;CNBV&#8221;), notifying us that certain actions in connection with the
repurchase of our own shares could be contrary to the provisions of the <I>Ley del Mercado de Valores</I> (Securities Market
Law) (the &#8220;LMV&#8221;). In December 2017, the General Direction of Crimes and Sanctions of the CNBV fined the Company
with the amount of Ps. 545,000. Grupo Simec appealed for reconsideration before the CNBV itself, which was favorable to Grupo
Simec in 2018, and the fine was left without effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">During 2018, the Company and certain of
its subsidiaries were subject to audits by the Mexican tax authorities for the years 2013 to 2017, resulting in a demand by
such tax authorities of a further payment of approximately Ps. 5,900 million. We are contesting such additional amounts in the
Mexican courts, and to the date of this report the payment of these additional amounts has not been enforced.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The tax authorities in Mexico have the
right to review the previous five years and could determine differences in taxes payable, plus corresponding adjustments,
interest and fines.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>United States and Canada</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On February 13, 2017, the Securities and
Exchange Commission (the &#8220;SEC&#8221;) notified us that the SEC was conducting an informal, and non-public, inquiry into
the Company in connection with our internal controls. After cooperating with the SEC, we settled certain internal controls
charges with the SEC on January 29, 2019. We agreed to retain an independent consultant to remediate our material weaknesses
and to pay a civil monetary penalty in the amount of US$200,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In connection with a sales and use tax audit
by the Ohio Department of Taxation covering the period from January 1, 2009 through December 31, 2012, an assessment of U.S.$2.4
million (Ps. 47.4 million) (including interest of $0.4 million, Ps. 7.9 million) was issued against Republic on December 9, 2016.
The Company disagrees with the assessment in its entirety and has filed a Petition for Reassessment on January 30, 2017, appealing
the assessment with the Ohio Board of Tax Appeals. The Company's position is that the assessment that certain services were taxable
is substantively incorrect, and based upon a misinterpretation of the relevant regulations and a misunderstanding of the facts
that led the Company to determine that the services qualified for Ohio&#8217;s sales and use tax exemption for manufacturers. Due
to the nature of this matter and its early stages, the Company is unable to determine the amount of loss, if any, it may sustain.&nbsp;
Accordingly, the Company has not recorded an expense in fiscal 2018 or 2017 recognizing the assessment or any estimated settlement
amount.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The tax authorities in the United States have
the right to review the previous three years and could determine differences in taxes payable, plus corresponding adjustments,
surcharges and fines.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The tax authorities in Canada have the right
to review the previous four years and could determine differences in taxes payable, plus corresponding adjustments, surcharges
and fines.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our operations in the United States and Canada
have been the subject of various environmental claims, including those described below. The resolution of any claims against us
may result in significant liabilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>California Department of Toxic Substances Control, DTSC</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In September 2002, the Department of
Toxic Substances Control (DTSC) inspected Pacific Steel&#8217;s (PS) facilities based on an alleged complaint from neighbors
due to PS&#8217;s excavating to recover scrap metal on its property and on a neighbor&#8217;s property, which PS rents from a
third party (BNSF Railway). In this same month, DTSC issued an enforcement order of imminent and substantial endangerment
determination, which alleges that certain soil piles, soil management and metal recovery operations may cause an imminent and
substantial danger to human health and the environment. Consequently, DTSC sanctioned PS for violating the Hazardous Waste
Control Laws in the State of California and imposed an obligation to make necessary changes to the location. On July 26,
2004, DTSC filed a Complaint for Civil Penalties and Injunctive Relief against PS in San Diego Superior Court. On July 26,
2004, the court issued a judgment, whereby PS was obligated to pay U.S.$235,000 (Ps. 5 million). This payment was made by PS
in 2004 and 2005.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On June 6, 2010 the DTSC and the San Diego Department
of Environmental Health (DEH) inspected the facilities of PS, in response to a general complaint. On August 10, 2010 DTSC and DEH
conducted a second inspection and found seven infractions. The DEH was satisfied with the compliance of PS on those issues. On
October 19, 2010 the technical division of the DTSC recommended to the enforcement division of DTSC that it impose significant
penalties upon PS as a result of such infractions. As of December 31, 2018, PS is awaiting a final decision from DTSC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The land remediation was suspended at the
beginning of 2011 due to the inefficiency of the process, which was verified by several studies. As an alternative, once the
necessary permits were obtained from the authorities in Mexico, in November 2011, the Mexicali plant began the process of
importing raw soil for final disposal in a secure landfill based in Nuevo Le&oacute;n, once the metal content was separated,
which metal content is used as raw material in the smelting process.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The disposition of a stack estimated at 8,000
tons of material classified RCRA (hazardous for Federal purposes) was also considered for shipment to Mexico. The process began
in early 2013, but to date they have not granted permits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Therefore, on April 9, 2015, a letter from the
California Attorney General Department of Justice (Attorney General) was received pursuant to which PS was required, in the absence
of obtaining permission from the Mexican authorities, to present a program for transporting the pile of contaminated soil classified
as RCRA to an authorized confinement in the United States at the latest on April 22, 2015. This letter warned that PS must ship
the stack no later than July 9, 2015, or risk DTSC proceeding with a civil lawsuit seeking the maximum amount of fines established
by law and corresponding legal redress.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On April 21, 2015, PS sent a letter to the Attorney
General explaining that the authorities in Mexico had not denied permission to the Company but had simply requested that it present
its application in a different format, which had already been presented and reviewed by the authority on April 17, 2015.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On July 23, 2015, the Attorney General denied
the extension requested by PS and demanded the immediate shipment of the RCRA stack to an authorized landfill. PS began transporting
the RCRA soil on July, 29, 2015, and completed removal of the RCRA stack by September 12, 2015 with a total of 3,000 metric tons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;On January 5, 2016, the Attorney General
and PS filed a &quot;final judgment and order on consent&quot; or Consent Judgment in San Diego Superior Court.
The parties negotiated the Consent Judgment, which includes the following terms:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; text-align: justify"><FONT STYLE="font-size: 10pt">PS must pay US$ 138,000 as a civil penalty for alleged violations of the 2004 Corrective Action Consent Agreement.&nbsp;&nbsp;PS has made all of the required payments to DTSC as of December 31, 2018.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; text-align: justify"><FONT STYLE="font-size: 10pt">PS agreed to remove the RCRA stack and send it to an approved landfill. The Judgment indicates that the Company complied with this commitment by October 2, 2015.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; text-align: justify"><FONT STYLE="font-size: 10pt">After removing the RCRA stack, the
    Company must take samples of the soil in the area where the stack of land was located. Samples were taken and the results
    indicate that the soil had pollution levels which, although not equal to those of the RCRA stack, exceed the limits set by
    the State of California. On April 7, 2016, the Attorney General and DTSC demanded that the Company remove the soil 10 feet across and
    2     feet deep on the perimeter of the area where the stack of RCRA land was located and dispose of it in an approved
    confinement.     On August 5, 2016, DTSC informed PS that it did not need to remove the soil in the vicinity of the former
    RCRA stack that     exceeds California hazardous waste standards.&nbsp;&nbsp;Instead, PS and DTSC entered into a Tolling
    Agreement on August 10,     2016, which tolls for two years (until August 10, 2018) the statute of limitations for DTSC to
    challenge PS&#8217;s     compliance with the Consent Judgment.&nbsp;&nbsp;This Agreement was extended in August 10, 2018, for
    an additional period of     two years, effective December 2018 and ending August 10, 2020. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; text-align: justify"><FONT STYLE="font-size: 10pt">PS shall continue to meet the conditions of the final judgment, the corrective measures, and all tasks arising therefrom, which were entered in the same court in 2004. PS is working to develop a &#8220;corrective measures study&#8221; (CMS) that is intended to develop a plan for determining what remedy will be implemented at the site.&nbsp;&nbsp;As of December 31, 2018, it is not yet clear what the appropriate remedy will be, when the CMS will be completed, how long remediation will take, and how much it will cost.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Environmental Liabilities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As is the case with most steel producers in
the United States, we could incur significant costs related to environmental compliance activities and remediation stemming
from historical waste management practices or other environmental issues at Republic&#8217;s facilities. At December 31, 2018 and
2017, we had a reserve to cover probable environmental liabilities totaling Ps. 51.1 million (U.S.$2.6 million) and Ps. 53.3 million
(U.S.$2.7 million), respectively. The reserve includes incremental direct costs of remediation efforts and post remediation monitoring
costs that are expected to be included after corrective actions are complete. As of December 31, 2018, the current and non-current
portions, Ps. 19.7 million (U.S.$1 million) and Ps. 31.5 million (U.S.$1.6 million), respectively, of the environmental reserve
are included in other accrued liabilities and accrued environmental liabilities, respectively, in the accompanying consolidated
statement of financial position. The company is not otherwise aware of any material environmental remediation liabilities or contingent
liabilities relating to environmental matters with respect to the Republic&#8217;s facilities for which the establishment of an
additional reserve would be necessary at this time. To the extent the company incurs any such additional future costs, these costs
will most likely be incurred over a number of years. However, future regulatory action regarding historical waste management practices
at the company&#8217;s facilities and future changes in applicable laws and regulations may require the company to incur significant
costs that may have a material adverse effect on the company&#8217;s future financial performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Brasil</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On September 5, 2017, Grupo Simec and GV do
Brasil were notified of an arbitration procedure brought by SMS Concast before the International Court of Arbitration (ICC), in
which the payment of US$1.4 million is requested (Ps.27.6 million), plus additional expenses, for additional costs incurred in
the construction and assembly of the steel plant area in Brazil. On November 6, 2017, the Company filed a response, suing SMS Concast
for various items that amount to US$5 million (approximately Ps. 98.3 million) approximately. The panel of arbitrators is already
constituted and the resolution of the matter is in process.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The tax authorities in Brasil have the right
to review the previous five years and could determine differences in taxes payable, plus corresponding adjustments, surcharges
and fines.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Significant Changes</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item</B></FONT><B><FONT STYLE="font-size: 10pt">&nbsp;9.</FONT></B></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #010000"><B>&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT><B><FONT STYLE="font-size: 10pt">The Offer and Listing</FONT></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our series B shares are listed on the Mexican
Stock Exchange, and the ADSs are listed on the New York Stock Exchange. On February 20, 2003, we effected a 1 for 20 reverse stock
split. On May 30, 2006, we effected a 3 for 1 stock split. To maintain trading prices in the United States, the ADS to share ratio
was simultaneously adjusted from one ADS representing one series B share to one ADS representing three Series B shares. The ADSs
are evidenced by American depositary receipts, or &#8220;ADRs,&#8221; issued by The Bank of New York as depositary under a Deposit
Agreement, dated as of July 8, 1993, as amended, among us, the depositary and the holders from time to time of ADRs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Share Price Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth for the periods
indicated the high and low share prices expressed in historical pesos of our series B shares on the Mexican Stock Exchange, and
the high and low sales price expressed in U.S. dollars of the ADSs on the New York Stock Exchange</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 38%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 30%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Mexican Stock
        Exchange&nbsp;</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 30%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>New York
        Stock Exchange&nbsp;</B></P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; width: 46%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>High&nbsp;</B></P></TD>
    <TD STYLE="vertical-align: top; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Low&nbsp;</B></P></TD>
    <TD STYLE="vertical-align: top; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>High</B></P></TD>
    <TD STYLE="vertical-align: top; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Low</B></P></TD>
    <TD STYLE="vertical-align: top; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2014</B></FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">66.99</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">42.13</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">15.17</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">8.50</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2015</B></FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">50.63</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">35.21</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.98</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">6.15</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2016</B></FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">101.29</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">35.65</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">15.20</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">5.93</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2017</B></FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">99.99</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">58.65</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">14.76</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">8.97</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">68.60</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">53.20</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.90</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">8.07</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2016</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">First Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">47.50</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">35.65</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">8.23</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">5.93</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Second Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;59.50<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;45.90<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.26</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">6.97</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>

<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Third Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;62.68<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;45.12<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.62</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">6.53</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Fourth Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">101.29</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">58.50</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">15.20</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.06</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2017</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">First Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">99.99</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">79.28</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">14.76</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">12.42</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Second Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">82.00</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">58.65</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">13.02</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.71</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Third Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">69.69</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">59.00</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">11.74</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.95</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Fourth Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">65.50</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">59.25</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.72</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">8.97</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">First Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">68.60</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">56.16</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.77</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.10</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Second Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">64.95</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">56.00</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.90</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">8.26</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Third Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">62.80</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">53.20</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.21</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">8.20</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Fourth Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">65.30</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">59.03</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.84</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">8.07</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2019</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">First Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">64.48</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">54.05</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">10.64</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">8.21</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Second Quarter</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">60.97</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">49.34</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">9.44</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">7.36</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Third Quarter
(through July 29)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">55.70</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">51.12</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">8.65</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">8.06</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2019</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">January</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">64.48</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">58.99</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">10.64</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.36</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">February</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">61.38</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">57.95</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.73</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.07</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman, Times, Serif"></TD></TR></TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 46%"><FONT STYLE="font-size: 10pt">March</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; width: 11%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">59.99</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; width: 11%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">54.05</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; width: 11%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">9.23</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; width: 11%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">8.21</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; width: 2%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">April</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">59.97</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">55.99</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">9.34</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">8.64</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">May</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">60.97</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">50.52</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">9.44</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">7.77</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">June</font></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">54.30</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">49.34</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">8.44</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">7.36</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">July (through July
    29)</font></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">55.70</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">51.12</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">8.65</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font: 10pt Times New Roman, Times, Serif">8.06</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="color: #010000">(1) </FONT>On May
30, 2016, the Mexican Stock Exchange announced the suspension in trading of our stock on the Mexican Stock Exchange, identified
with the ticker symbol &#8220;SIMEC B&#8221; as a result of our failure to timely file our 2015 annual report and audited financial
statements. We filed our annual report on August 12, 2016 with the Mexican Banking and Securities Commission. The suspension in
trading was lifted on August 15, 2016 and our stock is trading normally again on the Mexican Stock Exchange.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Trading on the Mexican Stock Exchange</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican Stock Exchange
(<I>Bolsa Mexicana de Valores, S.A.B. de C.V.</I>), located in Mexico City, has been operating continuously since 1907, and
is organized as a publicly traded corporation with variable capital stock (<I>sociedad an&oacute;nima burs&aacute;til de
capital variable</I>). Securities trading on the Mexican Stock Exchange typically occurs each business day from 8:30 a.m. to
3:00 p.m., Mexico City time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Since January 1999, all trading on the Mexican
Stock Exchange has been effected electronically. The Mexican Stock Exchange may impose a number of measures to promote an orderly
and transparent trading price of securities, including the operation of a system of automatic suspension of trading in shares of
a particular issuer when price fluctuation exceeds certain limits. The Mexican Stock Exchange may also suspend trading in shares
of a particular issuer as a result of:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">non-disclosure of material events; or</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">changes in the offer or demand, volume traded, or prevailing share price that are inconsistent with the shares&#8217; historical performance and cannot be explained through publicly available information.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican Stock Exchange may reinstate
trading in suspended shares when it deems that the material events have been adequately disclosed to public investors or when
it deems that the issuer has adequately explained the reasons for the changes in supply  and demand, volume traded, or
prevailing share price. Under current regulations, the Mexican Stock Exchange may consider the measures adopted by the other
stock exchanges in order to suspend and/or resume trading in an issuer&#8217;s shares in cases where the relevant securities
are simultaneously traded on a stock exchange outside of Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Settlement on the Mexican Stock Exchange is
effected two business days after a share transaction. Deferred settlement is not permitted without the approval of the CNBV, even
where mutually agreed. Most securities traded on the Mexican Stock Exchange are on deposit with the INDEVAL, a privately owned
securities depositary that acts as a clearinghouse, depositary, and custodian, as well as a settlement, transfer, and registration
agent for Mexican Stock Exchange transactions, eliminating the need for physical transfer of securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Although the Mexican Securities Market Law provides
for the existence of an over-the-counter market, no such market for securities in Mexico has developed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of 2018, a second stock exchange in Mexico
started operations, the <I>Bolsa Institucional de Valores, S.A. de C.V.</I> (BIVA).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #010000"><B>&nbsp;10.</B></FONT><B> <FONT STYLE="font-size: 10pt">Additional Information</FONT></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Share Capital</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Memorandum and Articles of Association</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our principal objects and purposes, as expressed
in the Second Clause of our by-laws, are to engage in the control of companies dedicated to the manufacture, processing and distribution
of diversified special bar quality (&#8220;SBQ&#8221;) steel and structural products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican Securities Market Law imposes a
duty of care and a duty of loyalty on directors. The duty of care, which generally requires that directors: (i) obtain the information
reasonably necessary to make decisions; (ii) request from officers and auditors information that is relevant to a decision to be
made; (iii) postpone board of directors meetings when a director is not present, has not arrived on time or has not been provided
with the same information as other directors; (iv) deliberate and vote, including if</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">requested with the presence only of the other directors and
the secretary of the board. Directors will breached their duty of care and be subject to liability when damage is caused to
the issuer by any of the following: (i) failure to attend board, shareholders&#8217; or committee meetings, which failure
prevents such meeting from being duly held; (ii) failure to reveal relevant information to the board of directors or to an
applicable committee, subject to legal or contractual limitations on disclosure of such information; or (iii) failure to
comply with the duties imposed by the Mexican Securities Market Law or the issuer&#8217;s by-laws. Failure of directors to
act with due care makes the relevant directors jointly and severally liable for damages and losses caused to the issuer and
its subsidiaries, which may be limited in the company&#8217;s by-laws or by resolution of the shareholders&#8217; meeting,
except in the case of  willful misconduct or illegal acts. Liability for breach of the duty of care may also be
covered by indemnification provisions and director and executive officer insurance policies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The duty of loyalty primarily consists
of maintaining the confidentiality of information received in connection with the performance of the director&#8217;s duties, and
abstaining from discussing or voting on matters where the director has a conflict of interest. Directors will have breached their
duty of loyalty in the following cases: (i) if without justification they utilize their position to gain benefits for themselves
or third parties, including an individual shareholder or group of shareholders; (ii) if they vote on or participate in deliberations
concerning an issue on which they have a conflict of interest; (iii) if they do not reveal the conflicts of interests they have;
(iv) if they deliberately favor an individual shareholder or group of shareholders to the detriment of others; (v) if they approve
related party transactions without observing the related guidelines under the Mexican Securities Market Law; (vi) if they utilize
property of the issuer for their own benefit or that of third parties in contravention of relevant policies; (vii) if they make
undue use of privileged information; or (viii) if, for themselves or third parties, they take advantage of a corporate opportunity.
A violation of the duty of loyalty makes the relevant directors jointly and severally liable for damages and losses caused to the
issuer and its subsidiaries, and in every case require removal from their positions. Unlike the duty of care, liability for breach
of the duty of loyalty may not be limited by the company&#8217;s by-laws, by resolution of the shareholders&#8217; meeting or otherwise,
nor may indemnification provisions or insurance policies cover such liability.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our directors may be subject to criminal penalties
of up to 12 years&#8217; imprisonment for certain illegal acts involving willful misconduct that result in losses to us, which
include, among others, altering financial statements or records. In terms of the General Law of Commercial Companies and our by-laws,
only the shareholders&#8217; meetings can determinate compensation for the directors. Our directors cannot individually exercise
any of our borrowing powers. We do not have any retirement plan. Shareholders, or a group of shareholders, that control 10% of
our shares can name a director and (in that director&#8217;s absence) an alternate director.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Voting Rights and Shareholders&#8217; Meetings</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Each series B share entitles its holder to one
vote at any meeting of our shareholders. Each series L share would entitle its holder to one vote at any meeting at which holders
of series L shares are entitled to vote. Holders of series L shares would be entitled to vote only on the following matters:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our transformation from one type of corporation to another;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">to elect one member of our board of directors pursuant to the provisions of our by-laws and the Securities Market Law;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any merger or corporate spin-off in which we are not the surviving entity;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our dissolution or liquidation;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">cancellation of the registration of our shares with the National Registry of Securities; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any action that would prejudice the rights of holders of series L shares and not prejudice the other classes of shares similarly. A resolution on any such action requires the affirmative vote of a majority of all outstanding series L shares.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shareholders may vote by proxy duly appointed
in writing. Under Mexican law, holders of shares of any series are also entitled to vote as a class on any action that would prejudice
the rights of holders of shares of such series but not rights of holders of shares of other series, and a holder of shares of such
series would be entitled to judicial relief against any such action taken without such a vote. Our board of directors or other
party calling for shareholder action initially would determine whether an action requires a class vote on these grounds. A negative
determination would be subject to judicial challenge by an affected shareholder, and a court ultimately would determine the necessity
for a class vote. There are no other procedures for determining whether a proposed shareholder action requires a class vote, and
Mexican law does not provide extensive guidance on the criteria to be applied in making such a determination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law and our by-laws, we may
hold three types of shareholders&#8217; meetings: ordinary, extraordinary and special. Ordinary shareholders&#8217; meetings
are those called to discuss any issue not reserved for extraordinary shareholders&#8217; meeting. An annual ordinary
shareholders&#8217; meeting must be convened and held within the first four months following the end of each fiscal year to
discuss, among other things, the board of director&#8217;s report on our financial statements, the chief executive
officer&#8217;s report on our operations during the preceding year, a report on fulfillment of our tax obligations of the
last fiscal year and the Audit Committee&#8217;s report with respect to the preceding year, the appointment of members of the
board of directors and the chairman of the Audit Committee, declaration of dividends and the determination of compensation
for members of the board of directors and for members of the Audit Committee. Under the Mexican Securities Market Law, our
ordinary shareholders&#8217; meeting, in addition to those matters described above, will have to approve any transaction
representing 20% or more of our consolidated assets, executed in a single or a series of transactions, during any fiscal
year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Extraordinary shareholders&#8217; meetings are
those called to consider any of the following matters:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">voluntary dissolution of the company;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">an increase or decrease in a company&#8217;s minimum fixed capital;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">change in corporate purpose or nationality;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any transformation, merger or spin-off involving the company;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any stock redemption or issuance of preferred stock or bonds;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the cancellation of the listing of our shares with the National Securities Registry or on any stock exchange;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any other amendment to our by-laws; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any other matters for which applicable Mexican law or our by-laws specifically require an extraordinary meeting.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Special shareholders&#8217; meetings are those
that shareholders of the same series or class call and hold to consider any matter particularly affecting the relevant series or
class of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shareholders&#8217; meetings are required
to be held in our corporate domicile, which is Guadalajara, Jalisco. Calls for shareholders&#8217; meetings must be made by
the chairman or the secretary of the board of directors or the chairman of our Audit Committee. Any shareholder or group of
shareholders representing at least 10% of our capital stock has the right to request that the chairman of the board of
directors or the chairman of the Audit Committee call a shareholders&#8217; meeting to discuss the matters indicated in the
relevant request. If the chairman of the board of directors or the chairman of the Audit Committee fail to call a meeting
within 15 calendar days following receipt of the request, the shareholder or group of shareholders representing at least 10%
of our capital stock may request that the call be made by a competent court.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Calls for shareholders&#8217; meetings must
be published in the official gazette of the state of Jalisco or any major newspaper located in the City of Guadalajara, Jalisco
at least 15 calendar days prior to the date of the meeting. Each call must set forth the place, date and time of the meeting and
the matters to be addressed. Calls must be signed by whomever makes them, provided that calls made by the board of directors or
the Audit Committee must be signed by the chairman, the secretary or a special delegate appointed by the board of directors or
the Audit Committee as appropriate, for that purpose. Shareholders&#8217; meetings will be validly held and convened without the
need of a prior call or publication whenever all the shares representing our capital are duly represented.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">To be admitted to any shareholders&#8217; meeting,
shareholders must: (i) be registered in our share registry; and (ii) at least 24 hours prior to the commencement of the meeting
submit (a) an admission ticket issued by us for that purpose, and (b) a certificate of deposit of the relevant stock certificates
issued by the Secretary or by a securities deposit institution, a Mexican or foreign bank or securities dealer in accordance with
the Mexican Securities Market Law. Shareholders may be represented at any shareholders&#8217; meeting by one or more attorneys-in-fact,
and these representatives may not be one of our directors. Representation at shareholders&#8217; meetings may be substantiated
pursuant to general or special powers of attorney or by a proxy executed before two witnesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">At or prior to the time of the publication of
any call for a shareholders&#8217; meeting, we will provide copies of the publication to the depositary for distribution to the
holders of ADSs. Holders of ADSs are entitled to instruct the depositary as to the exercise of voting rights pertaining to the
Series B shares. See &#8220;Description of American Depository Receipts &#8212; Voting Rights.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Quorum</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Ordinary meetings are regarded as legally convened
pursuant to a first call when shares representing more than 50% of our capital are present or duly represented. Resolutions at
ordinary meetings of shareholders are valid when approved by a majority of the shares present at the meeting. Any
number of shares represented at an ordinary meeting of shareholders convened pursuant to a second or subsequent call constitutes
a quorum. Resolutions at ordinary meetings of shareholders convened pursuant to a second or subsequent call are valid when a majority
of the shares present at the meeting approves them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Extraordinary shareholders&#8217; meetings
are regarded as legally convened pursuant to a first call when shares representing at least 75% of our capital are present or
duly represented, and extraordinary shareholders&#8217; meetings convened pursuant to a second or subsequent call are
regarded as legally convened when shares representing 50% of our capital are present or duly represented. Resolutions at
extraordinary meetings of shareholders are valid when approved by 50% of our outstanding shares. Special meetings of holders of
series L shares are governed by the same rules applicable to extraordinary general meeting of holders of series B shares. The
quorum for an extraordinary general meeting at which holders of series L shares may not vote is 75% of the series B shares,
and the quorum for an extraordinary general meeting at which holders of L shares are entitled to vote is 75% of the
outstanding capital stock. Whether on first, second or subsequent call, actions at an extraordinary general meeting generally
may be taken by a majority vote of the series B shares outstanding and, on matters which holders of series L shares are
entitled to vote, a majority vote of all the outstanding capital stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our by-laws also establish that a delisting
of our shares requires the vote of holders of 95% of our capital stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>No Right of Redemption</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican Securities Market Law and our by-laws
provide that our shareholders do not have redemption rights for their shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Registration and Transfer</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our shares are registered with the National
Securities Registry, as required under the Mexican Securities Market Law and regulations issued by the CNBV. Our shares are evidenced
by share certificates in registered form, and registered dividend coupons may be attached thereto. Our shareholders either may
hold their shares directly, in the form of physical certificates, or indirectly, in book-entry form, through institutions that
have accounts with INDEVAL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">INDEVAL is the holder of record in
respect of all such shares held in book-entry form. INDEVAL will issue certificates on behalf of our shareholders upon
request. INDEVAL participants, brokers, banks, other financial entities or other entities approved by the CNBV maintain
accounts at INDEVAL. We maintain a stock registry and only those persons listed in such stock registry, and those holding
certificates issued by INDEVAL indicating ownership, and any relevant INDEVAL participants, will be recognized as our
shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Dividends and Distributions</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">At the annual general ordinary shareholders&#8217;
meeting, the board of directors submits our financial statements for the previous fiscal year, together with their report on us,
to the series B shareholders for approval. Under our by-laws and Mexican law, our annual net income, based upon our audited financial
statements prepared in accordance with MFRS, is applied as follows: (i) five percent of our net earnings must be allocated to a
legal reserve fund, until such fund reaches an amount equal to at least 20% of our then current capital stock, (ii) thereafter,
a certain percentage of net earnings may be allocated to any general or specific reserve fund, and (iii) the remainder of any net
earnings is allocated as determined by the majority of our shareholders and may be distributed as dividends. All shares that are
fully paid and outstanding at the time a dividend or other distribution is declared are entitled to share equally in any or other
distribution. We will distribute through INDEVAL cash dividends on shares held through INDEVAL. Any cash dividends on shares evidenced
by physical certificates will be paid by surrendering to us the relevant dividend coupon registered in the name of its holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">To the extent that we declare and pay dividends
on our shares, owners of ADSs at the time a dividend or other distribution is declared will be entitled to receive any dividends
payable in respect of the series B shares underlying their ADSs, subject to the terms of the Deposit Agreement. Cash dividends
will be paid to the depositary in pesos, and, except as otherwise described under &#8220;Description of American Depositary Receipts&#8212;Dividends,
Other Distribution and Rights,&#8221; the depositary will convert them into U.S. dollars and pay them to the holders of ADSs net
of currency expenses and applicable fees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A shareholder&#8217;s entitlement to uncollected
dividends lapses within five years following the stated payment date, in favor of us.</P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For additional tender offer and insider trading
rules applicable to our securities pursuant to Mexican Law, see &#8220;Market Information.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Changes in Capital Stock</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Increases and reductions of our share capital
must be approved at an ordinary or extraordinary shareholders&#8217; meeting, subject to the provisions of our by-laws and the
Mexican Corporations Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Subject to the individual ownership limitations
set forth in our by-laws, in the event of an increase of our capital stock, other than (i) in connection with mergers, (ii) for
the conversion of convertible debentures as provided in Section 210 Bis of the Mexican General Law on Negotiable Instruments and
Credit Transactions, (iii) for purposes of conducting a public offering of such shares or (iv) for the resale of shares maintained
in our treasury as a result of repurchase of shares conducted on the Mexican Stock Exchange, our shareholders will have a preemptive
right to subscribe and pay for new stock issued as a result of such increase in proportion to their shareholder interest at that
time. This preemptive right must be exercised by any method provided in Section 132 of the Mexican Corporations Law, by subscription
and payment of the relevant stock within fifteen business days after the date of publication of the corresponding notice to our
shareholders in the in the official gazette of the state of Jalisco or in one of the newspapers of general circulation in Guadalajara,
Jalisco, Mexico, provided that if at the corresponding meeting all of our shares are duly represented, the fifteen business day
period shall commence on the date of the meeting. Preemptive rights cannot be waived in advance and cannot be traded separately
from the corresponding shares that give rise to such right.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Holders of ADSs may exercise preemptive rights
in limited circumstances. See &#8220;Description of American Depositary Receipts&#8212;Dividends, Other Distributions and Rights.&#8221;
If a holder of series B shares or ADSs were unable or unwilling to exercise its preemptive rights in connection with such a capital
increase, such holder&#8217;s proportionate share of dividends and other distributions and voting rights would decline. In addition,
depending on the series of shares increased and the pattern in which preemptive rights were exercised, such a capital increase
might increase or reduce the portion of our capital stock represented by series B shares and ADSs or increase or reduce the proportionate
voting rights of such holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our capital stock may be reduced by resolution
of a shareholders&#8217; meeting taken pursuant to the rules applicable to capital increases. Our capital stock also may be reduced
upon withdrawal of a shareholder as provided in Section 206 of the Mexican Corporations Law, see &#8220;&#8212;Voting Rights and
Shareholders&#8217; Meetings&#8221; above, or by repurchase of our own stock in accordance with the Mexican Securities Market Law,
see &#8220;Share Repurchases&#8221; below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Share Repurchases</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We may choose to acquire our own shares through
the Mexican Stock Exchange on the following terms and conditions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the acquisition must be carried out through the Mexican Stock Exchange;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the acquisition must be carried out at market price, unless a public offer or auction has been authorized by the CNBV;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the acquisition must be carried out against our net worth (<I>capital contable</I>) without adopting a reduction in capital stock or against our capital stock, and the shares so acquired will be held as treasury stock without any requirement to adopt a reduction in capital stock. No shareholder consent is required for such purchases.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the amount and price paid in all share repurchases must be made public;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the annual ordinary shareholders meeting must determine the maximum amount of resources to be used in the fiscal year for the repurchase of shares;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">we may not be delinquent on payments due on any outstanding debt issued by us that is registered with the National Securities Registry; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any acquisition of shares must be in conformity with the requirements of Article 54 of the Mexican Securities Market Law, and we must maintain a sufficient number of outstanding shares to meet the minimum trading volumes required by the stock markets on which our shares are listed.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The economic and voting rights corresponding
to repurchased shares may not be exercised during the period in which we own such shares, and such shares are not deemed to be
outstanding for purposes of calculating any quorum or vote at any shareholders&#8217; meeting during such period.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The shares and negotiable instruments representing
title to shares belonging to us or, as the case may be, issued but unsubscribed treasury shares, may be placed with the investing
public without the need for a shareholders&#8217; meeting or board resolution. As such, the provisions of Article 132 of the Mexican
Corporations Law do not apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In our Ordinary Shareholders Meeting held on
September 14, 2016, an increase in the reserve for repurchase of shares of Ps. 1,000 million was approved and the total reserve
at December 31, 2017, amounts to Ps. 2,000 million. In our Ordinary Shareholders</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Meeting held on April 23, 2018, an increase in the reserve for repurchase
of shares of Ps. 3,000 million was approved and the total reserve at April 23, 2018, amounts to Ps. 5,000 million. In 2015, we
repurchased 63,697,541 shares, of which 57,450,890 we resold. At December 31, 2015, we had 11,466,445 treasury shares. In the year
2015 we registered a loss of Ps. 76.3 million in the repurchase of shares. In 2016, we repurchased 36,317,389 shares, and we resold
47,660,950. At December 31, 2016, we had 122,884 treasury shares. In the year 2016 we registered a gain of Ps. 507.7 million in
the repurchase of shares. In 2017, we repurchased 5,143,680 shares, and we resold 1,604,000. At December 31, 2017, we had 3,662,564
treasury shares. In the year 2017 we registered a loss of Ps. 22.8 million in the repurchase of shares. In 2018, we repurchased
27,553,643 shares, and we resold 150,000. At December 31, 2018, we had 31,066,207 treasury shares. In the year 2018 we registered
a loss of Ps. 4.2 million in the repurchase of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Ownership of Capital Stock by Subsidiaries</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our subsidiaries may not, directly or indirectly,
invest in our shares, except for shares acquired as part of an employee stock option plan and in conformity with the Mexican Securities
Market Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Delisting</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the Mexican Securities Market Law,
in the event that we decide to cancel the registration of our shares in the National Securities Registry and the listing of our
shares on the Mexican Stock Exchange, or if the CNBV orders such cancellation, we will be required to conduct a tender offer for
the shares held by minority shareholders and to create a trust with a term of six months, with amounts sufficient to purchase all
shares not participating in the tender offer. Under the law, our controlling shareholders will be secondarily liable for these
obligations. The price at which the shares must be purchased in the offer must be the greater of (i) the average of the trading
price on the Mexican Stock Exchange during the last 30 days on which the shares were quoted prior to the date on which the tender
offer is made or (ii) the book value of such shares as determined pursuant to our latest quarterly financial information filed
with the CNBV and the Mexican Stock Exchange. If the CNBV orders the cancellation, we must launch the tender offer within 180 days
from the date of their request. If we initiate it, under the Mexican Securities Market Law, the cancellation must be approved by
95% of our shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Provisions</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Information to Shareholders. </I>The Mexican
Corporations Law establishes that companies, acting through their boards of directors, must annually present a report at a shareholder&#8217;s
meeting that includes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a report of the directors on our financial statements, as well as on the policies followed by the directors and on the principal existing projects;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a report explaining the principal accounting and information policies and criteria followed in the preparation of the financial information;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a statement of the financial condition of the company at the end of the fiscal year;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a statement showing the results of operations of the company during the preceding year, as well as changes in the company&#8217;s financial condition and capital stock during the preceding year;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a report of the chief executive officer on the operations of the company during the preceding year;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a report of the fulfillment of the company&#8217;s tax obligations of the last fiscal year;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a report of the Audit Committee with respect to the preceding year; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the notes which are required to complete or clarify the above mentioned information.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition to the foregoing, our by-laws provide
that our board of directors also should prepare the information referred to above with respect to any subsidiary that represents
at least 20% of our net worth (based on the financial statements most recently available).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Shareholders&#8217; Conflict of Interest.
</I>Under Mexican law, any shareholder that has a conflict of interest with respect to any transaction must abstain from voting
thereon at the relevant shareholders&#8217; meeting. A shareholder that votes on a transaction in which its interest conflicts
with ours may be liable for damages in the event the relevant transaction would not have been approved without such shareholder&#8217;s
vote.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Liquidation. </I>In the event we are liquidated,
the surplus assets remaining after payment of all our creditors will be divided among our shareholders in proportion to their respective
share holdings. Shares that are only partially paid will participate in the distribution in the proportion that they were paid.
The general extraordinary shareholders&#8217; meeting at which the liquidation resolution is made, will appoint one or more liquidators.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Foreign Investment. </I>Ownership by foreign
investors of shares of Mexican corporations in certain economic sectors is regulated by the Foreign Investment Law and the regulations
thereunder. The Ministry of the Economy and the National Commission on Foreign Investment are responsible for the administration
of the Foreign Investment Law and Regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the Mexican Foreign Investment Law
and Regulations, foreign investors may acquire up to 100% of the capital stock of Mexican companies or entities in the steel industry.
In accordance with our bylaws, Mexican and non-Mexican nationals may own all series of our share capital. We have registered any
foreign owner of our shares, and the depositary with respect to the ADSs representing our shares, with the National Registry of
Foreign Investment <I>(Registro Nacional de Inversi&oacute;n Extranjera)</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Forfeiture of Shares</I>. As required by
Mexican law, our by-laws provide that &#8220;any alien who at the time of incorporation or at any time thereafter acquires an interest
or participation in the capital of the corporation shall be considered, by virtue thereof, as Mexican in respect thereof and shall
be deemed to have agreed not to invoke the protection of his own government, under penalty, in case of breach of such agreement,
of forfeiture of such interest or participation in favor of the Mexican nation.&#8221; Under this provision, a non-Mexican shareholder
is deemed to have agreed not to invoke the protection of his own government by asking such government to interpose a diplomatic
claim against the Mexican government with respect to the shareholder&#8217;s rights as a shareholder but is not deemed to have
waived any other rights it may have, including any rights under the U.S. securities laws, with respect to its investment in us.
If the shareholder invokes such governmental protection in violation of this agreement, its shares could be forfeited to the Mexican
government. Mexican law requires that such a provision be included in the by-laws of all Mexican corporations unless such by-laws
prohibit ownership of shares by non-Mexican persons or entities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Duration</I>. Our existence under our by-laws
is indefinite.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Certain Differences between Mexican and U.S. Corporate Law</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">You should be aware that the Mexican Corporations
Law and the Mexican Securities Market Law, which apply to us, differ in certain material respects from laws generally applicable
to U.S. corporations and their shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Independent Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican Securities Market Law requires that
25% of the directors of Mexican public companies must be independent, but the Audit Committee must be comprised entirely of independent
directors. One alternate director may be appointed for each principal director, provided that the alternates for the independent
directors are also deemed independent. Under Mexican law, certain individuals, including insiders, controlling individuals, major
clients and suppliers, and any relatives of such individuals, are per se deemed as non-independent. In addition, under Mexican
law, the determination as to the independence of our directors made by our shareholders&#8217; meeting may be contested by the
CNBV. The independent directors are required under our bylaws to meet as often as necessary to fulfill their responsibilities.
Independent directors are not required under Mexican law or our bylaws to meet without the presence of non-independent directors
and management.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the rules and regulations of the
New York Stock Exchange, 50% of the directors of listed companies must be independent, and foreign companies subject to reporting
requirements under the U.S. federal securities laws and listed on the New York Stock Exchange must maintain an audit committee
comprised entirely of independent directors as defined in the United States federal securities laws. Further, independent directors
are required meet on a regular basis as often as necessary to fulfill their responsibilities, including at least annually in executive
session without the presence of non-independent directors and management.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Audit-Committee</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For differences among Mexican Securities Market
Law, which apply to us, and laws generally applicable to U.S. corporations regarding audit-committees, see &#8220;Item 6. Directors,
Senior Management and Employees&#8212;C. Board Practices&#8212;Committees&#8212;Audit and Corporate Practices Committee.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mergers, Consolidations, and Similar Arrangements</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A Mexican company may merge with another company
only if a majority of the shares representing its outstanding capital stock approve the merger at a duly convened general extraordinary
shareholders&#8217; meeting, unless the company&#8217;s by-laws impose a</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">higher threshold. Dissenting shareholders are not entitled to appraisal
rights. Creditors have ninety days to oppose a merger judicially, provided they have a legal interest to oppose the merger.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Delaware law, with certain exceptions,
a merger, consolidation, or sale of all or substantially all the assets of a corporation must be approved by the board of directors
and a majority of the outstanding shares entitled to vote thereon. Under Delaware law, a shareholder of a corporation participating
in certain major corporate transactions, under certain circumstances, may be entitled to appraisal rights pursuant to which the
shareholder may receive payment in the amount of the fair market value of the shares held by the shareholder (as determined by
a court) in lieu of the consideration the shareholder would otherwise receive in the transaction. Delaware law also provides that
a parent corporation, by resolution of its board of directors and without any shareholder vote, may merge with any subsidiary of
which it owns at least 90% of each class of share capital. Upon any such merger, dissenting shareholders of the subsidiary would
have appraisal rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Anti-Takeover Provisions</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Subject to the approval of the CNBV, the Mexican
Securities Market Law permits public companies to include anti-takeover provisions in their by-laws that restrict the ability of
third parties to acquire control of the company without obtaining approval of the company&#8217;s board of directors. See &#8220;Market
Information&#8212;Market Regulation&#8212;Anti-Takeover Protections.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Delaware law, corporations can implement
shareholder rights plans and other measures, including staggered terms for directors and super-majority voting requirements, to
prevent takeover attempts. Delaware law also prohibits a publicly-held Delaware corporation from engaging in a business combination
with an interested shareholder for a period of three years after the date of the transaction in which the shareholder became an
interested shareholder unless:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">prior to the date of the transaction in which the shareholder became an interested shareholder, the board of directors of the corporation approves either the business combination or the transaction that resulted in the shareholder becoming an interested shareholder;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">upon consummation of the transaction that resulted in the shareholder becoming an interested shareholder, the interested shareholder owns at least 84% of the voting stock of the corporation, excluding shares held by directors, officers, and employee stock plans; or</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">at or after the date of the transaction in which the shareholder became an interested shareholder,
the business combination is approved by the board of directors and authorized at a shareholders&#8217; meeting by at least 66.67% of
the voting stock which is not owned by the interested shareholder.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Shareholders&#8217; Suits</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the Mexican Securities Market Law,
only a shareholder or group of shareholders holding at least 5% of our outstanding shares may bring a claim against some or all
of our directors, secretary of the board of directors or relevant executives for violation of their duty of care or duty of loyalty.
In addition, such shareholder or group of shareholders must include in its claim the amount of damages or losses caused to the
company and not only the damages or losses caused to the shareholder or group of shareholders bringing the claim, provided that
any amount recovered as indemnification arising from the liability action will be for the benefit of the company, and not for the
benefit of the shareholder or group of shareholders. The shareholder or group or shareholders must demonstrate the direct and immediate
link between the damage or loss caused to the company, and the acts alleged to have caused it. There is no requirement for the
shareholder or group of shareholders to hold the shares for a certain period of time in order to bring a claim.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">If the court determines that the shareholder
or group of shareholders that initiated the claim acted in bad faith, such shareholder or group of shareholders will be liable
to pay the legal fees and legal proceeding expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The statute of limitations for these actions
is five years from the date on which the act or event that caused the damage or loss occurred. These actions must be brought in
the federal or local courts in Guadalajara, Jalisco (Mexico) and the court must personally</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"> notify the parties that have been sued,
and must comply with all other legal formalities in order to satisfy the due process requirements of the Mexican Constitution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Process must be served on the defendant personally,
or, in the defendant&#8217;s absence, process can be served by a judicial officer on the defendant&#8217;s domicile whether or
not the defendant is present. A method of service that does not comply with these requirements could be considered void. Class
action lawsuits are not permitted under Mexican law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Shareholder Proposals</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law and our by-laws, holders of
at least 10% of our outstanding capital stock are entitled to appoint one member of our board of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Delaware law does not include a provision restricting
the manner in which nominations for directors may be made by shareholders or the manner in which business may be brought before
a meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Calling of Special Shareholders&#8217; Meetings</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law and our by-laws, the board
of directors, the chairman of the board of directors or the chairman of the Audit Committee may call a shareholders&#8217; meeting.
Any shareholder or group of shareholders with voting rights representing at least 10% of our capital stock may request that the
chairman of the board of directors or the Audit Committee call a shareholders&#8217; meeting to discuss the matters indicated in
the written request. If the chairman of the board of directors or the chairman of the Audit Committee fail to call a meeting within
15 calendar days following date of the written request, the shareholder or group of shareholders may request that a competent court
call the meeting. A single shareholder may call a shareholders&#8217; meeting if no meeting has been held for two consecutive years
or if matters to be dealt with at an ordinary shareholders&#8217; meeting have not been considered.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Delaware law permits the board of directors
or any person who is authorized under a corporation&#8217;s certificate of incorporation or by-laws to call a special meeting of
shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Cumulative Voting</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law, cumulative voting for the
election of directors is permitted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Delaware law, cumulative voting for the
election of directors is permitted if expressly authorized in the certificate of incorporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Staggered Board of Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexican law does not permit companies to have
a staggered board of directors, while Delaware law does permit corporations to have a staggered board of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Approval of Corporate Matters by Written
Consent</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexican law permits shareholders to take action
by unanimous written consent of the holders of all shares entitled to vote. These resolutions have the same legal effect as those
adopted in a general or special shareholders&#8217; meeting. The board of directors may also approve matters by unanimous written
consent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Delaware law permits shareholders to take action
by written consent of holders of outstanding shares having more than the minimum number of votes necessary to take the action at
a shareholders&#8217; meeting at which all voting shares were present and voted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Amendment of Certificate of Incorporation</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law, it is not possible to amend
a company&#8217;s certificate of incorporation (<I>acta constitutiva</I>). However, the provisions that govern a Mexican company
are contained in its by-laws, which may be amended as described below. Under Delaware law, a company&#8217;s certificate of incorporation
generally may be amended by a vote of holders of a majority of the outstanding stock entitled to vote thereon (unless otherwise
provided in the certificate of incorporation), subsequent to a resolution of the board of directors proposing such amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Amendment of By-laws</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law, amending a company&#8217;s
by-laws requires shareholder approval at an extraordinary shareholders&#8217; meeting. Mexican law requires that at least 75% of
the shares representing a company&#8217;s outstanding capital stock be present at the meeting in the first call (unless the by-laws
require a higher threshold) and that the resolutions be approved by a majority of the shares representing a company&#8217;s outstanding
capital stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Delaware law, holders of a majority of
the outstanding stock entitled to vote and, if so provided in the certificate of incorporation, the directors of the corporation,
have the power to adopt, amend, and repeal the by-laws of a corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Material Contracts</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Exchange Control</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">There are no legislative or legal provisions
currently in force in Mexico or arising under our by-laws restricting the payment of dividends to holders of our common stock not
resident in Mexico, except for regulations restricting the remittance of dividends and other payments in compliance with United
Nations sanctions. There are no limitations, either under the laws of Mexico or in our by-laws, on the right of foreigners to hold
or vote on shares of our common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>E.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Taxation</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following summary contains a description
of the material anticipated U.S. and Mexican federal income tax consequences of the purchase, ownership and disposition of the
series B shares or ADSs by a &#8220;non-Mexican holder&#8221; (as defined below) that is an individual citizen or resident of the
United States or a U.S. domestic corporation or that otherwise will be subject to U.S. federal income tax on a net income basis
in respect of the series B shares or ADSs (a &#8220;U.S. holder&#8221;), but it does not purport to be a comprehensive description
of all of the tax considerations that may be relevant to an owner of the series B shares or ADSs. In particular, the summary deals
only with U.S. holders that will hold the series B shares or ADSs as capital assets and use the U.S. dollar as their functional
currency and does not address the tax treatment of a U.S. holder that owns or is treated as owning 10% or more of our outstanding
voting shares. In addition, the summary does not address the effects of the U.S. Medicare tax on net investment income, or any
U.S. or Mexican state or local tax considerations that may be relevant to U.S. holders. This summary also does not address U.S.
federal income tax consequences applicable to U.S. holders that are subject to special tax rules, such as banks, securities or
currency dealers, traders in securities that mark their securities to market, insurance companies, tax-exempt entities, persons
liable for the alternative minimum tax, persons that hold ADSs or series B shares as a hedge or as part of a straddle, conversion
transaction or other risk reduction transaction for tax purposes or partnerships or other pass-through entities for U.S. federal
income tax purposes. If a partnership (or other pass-through entity for U.S. federal income tax purposes) holds the series B shares
or ADSs, the tax treatment of a partner will generally depend upon the status of the partner and the activities of the partnership.
If a U.S. holder is a partner of a partnership holding our series B shares or ADSs, such U.S. holder should consult its tax advisor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The summary is based upon the federal income
tax laws of the United States and Mexico as in effect on the date of this annual report, including the provisions of the income
tax treaty between the United States and Mexico and protocol thereto (the &#8220;Tax Treaty&#8221;), all of which are subject to
change, possibly with retroactive effect in the case of U.S. federal income tax law. Prospective investors in the series B shares
or ADSs should consult their own tax advisors as to the U.S., Mexican or other tax consequences of the purchase, ownership and
disposition of the series B shares or ADSs, including, in particular, the effect of any foreign, state or local tax laws and their
entitlement to the benefits, if any, afforded by the Tax Treaty.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For purposes of this summary, the term &#8220;non-Mexican
holder&#8221; shall mean a holder of series B shares or ADSs that is not a resident of Mexico and that will not hold the series
B shares or ADSs or a beneficial interest therein in connection with the conduct of a trade or business through a permanent establishment
or fixed base in Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">An individual is a resident of Mexico for tax
purposes if he established his residence in Mexico. When the individual in question has a residence in another country, the individual will
be deemed a resident in Mexico if his &#8220;center of vital interests&#8221; is located in Mexico. This will be deemed to occur
if (i) more than 50% of the aggregate income realized by such individual in the calendar year is from a Mexican source or (ii)
the principal center of his professional activities is located in Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A Mexican national who files a change of tax
residence notice with a country or jurisdiction that does not have a comprehensive exchange of information agreement with Mexico
and in which his income is subject to a preferred tax regime pursuant to the provisions of the Mexican Income Tax Law will be considered
a Mexican resident for tax purposes during the year the notice is filed and during the following three years. Unless otherwise
proven, a Mexican national is deemed a resident of Mexico for tax purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">An entity in Mexico is a resident of Mexico
if it maintains its principal place of business or its place of effective management in Mexico. If non-residents of Mexico are
deemed to have a permanent establishment in Mexico for tax purposes, all income attributable to the permanent establishment will
be subject to Mexican taxes, in accordance with applicable Mexican tax law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In general, for U.S. federal income tax purposes,
holders of ADSs will be treated as the beneficial owners of the series B shares represented by those ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Taxation of Dividends</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mexican Tax Considerations</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican Income Tax Law provisions (<I>Ley
del Impuesto Sobre la Renta</I>), dividends paid to non-Mexican holders with respect to the series B shares (including the shares
represented by the ADSs) are not subject to Mexican withholding tax.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Dividends paid from distributable earnings that
have not been subject to corporate income tax are subject to a corporate-level dividend tax at a rate of 42.86% for 2018. The corporate-level
dividend tax on the distribution of earnings is not final and may be credited against income tax payable during the fiscal year
in which the dividend tax was paid and for the following two years. Dividends paid from distributable earnings, after corporate
income tax has been paid with respect to these earnings, are not subject to this corporate-level dividend tax. Currently, dividend
distributions are not subject to individual withholding taxes for shareholder recipients thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Dividends or profits distributed by legal entities
resident in Mexico that are paid to natural persons and persons residing abroad on profits generated since fiscal year 2014, are
subject to an additional Income Tax rate of 10%; this additional tax will be withheld by the legal person who distributes the dividend
and its payment is considered definitive. In this case, the rates established in the agreement to avoid double taxation between
Mexico and the United States of America can be applied.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Distributions made by us to our shareholders
other than as dividends, including capital reductions, amortization of shares or otherwise, would be subject to taxation in Mexico
at the corporate rate of 30% in 2018, or at the rate mentioned above, as the case may be.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>U.S. Federal Income Tax Considerations</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The gross amount of any distributions
paid with respect to the series B shares or the ADSs (including any amounts withheld for Mexican taxes), to the extent paid
out of our current or accumulated earnings and profits, as determined for U.S. federal income tax purposes, will be taxable
as dividends and generally will be includible in the gross income of a U.S. holder as ordinary income on the date on which
the distributions are received by the U.S. holder, in the case of series B shares, or the depositary, in the case of ADSs.
Such dividends will not be eligible for the dividends received deduction allowed to certain corporations under the U.S.
Internal Revenue Code of 1986, as amended. Subject to certain exceptions for short-term and hedged positions, the U.S. dollar
amount of dividends received by non-corporate U.S. holders (including individuals) with respect to the series B shares and
ADSs will be subject to taxation at a maximum rate of 20% if the dividends are &#8220;qualified dividends.&#8221; Dividends
paid on the series B shares and ADSs will generally be treated as qualified dividends if (A) we were not, in the year prior
to the year in which the dividend was paid, and are not, in the year in which the dividend is paid, a passive foreign
investment company (&#8220;PFIC&#8221;) and (B) (i) we are eligible for the benefits of a comprehensive income tax treaty
with the United States that the Internal Revenue Service has approved for the purposes of the qualified dividend rules or
(ii) the series B shares or ADSs, as applicable, are readily tradable on an established securities market in the United
States. The Tax Treaty has been approved for the purposes of the qualified dividend rules and we believe that we are eligible
for the benefits of the Tax Treaty. Further, as discussed below, we do not believe that we are a PFIC. Therefore, we believe
that dividends paid to a non-corporate U.S. holder with respect to the series B shares and ADSs will generally be treated as
qualified dividends. U.S. holders should consult their own tax advisors in this regard in light of their particular
circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">To the extent that a distribution exceeds our
current and accumulated earnings and profits for a taxable year, it generally will first be treated as a non-taxable return of
basis to the extent thereof, and thereafter as capital gain from the sale of the series B shares or ADSs. However, we do not expect
to keep earnings and profits in accordance with U.S. federal income tax principles. Therefore, a U.S. holder should expect that
a distribution will generally be treated as a dividend (as discussed above).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Distributions, which will be made in pesos,
will be includible in the income of a U.S. holder in a U.S. dollar amount calculated by reference to the exchange rate in effect
on the date they are received by such U.S. holder, in the case of series B shares, or by the depositary, in the case of ADSs, whether
or not they are converted into U.S. dollars. If the pesos received as a dividend are converted into U.S. dollars on the date they
are received, a U.S. holder generally will not be required to recognize foreign currency gain or loss in respect of the dividend
income. If the pesos received as a dividend are not converted into U.S. dollars on the date of receipt, you will have a basis in
the pesos equal to their United States dollar value on the date of receipt. U.S. holders should consult </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">their own tax advisors
regarding the treatment of foreign currency gain or loss, if any, on any pesos received that are converted into U.S. dollars on
a date subsequent to receipt.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Subject to certain conditions and limitations
(including a minimum holding period requirement), Mexican withholding taxes on dividends, if any, may be treated as foreign taxes
eligible for credit against a U.S. holder&#8217;s U.S. federal income tax liability. Dividend income generally will constitute
foreign source &#8220;passive category income&#8221; or, in the case of certain U.S. holders, &#8220;general category income&#8221;
for U.S. foreign tax credit purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Distributions of additional series B shares
or ADSs that are made as part of a pro rata distribution to all our stockholders generally will not be subject to U.S. federal
income tax.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Taxation of Dispositions of Shares or ADSs</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mexican Tax Considerations</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Gain on the sale or other disposition of ADSs
by a U.S. holder will generally not be subject to Mexican tax. Deposits and withdrawals of series B shares in exchange for ADSs
will not give rise to Mexican tax or transfer duties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Gain on the sale of series B shares by a U.S.
holder will not be subject to any Mexican tax if the transaction is carried out through the Mexican Stock Exchange or other stock
exchange or securities markets approved by the Mexican Ministry of Finance and Public Credit. Gain on sales or other dispositions
of series B shares made in other circumstances generally would be subject to Mexican tax at a rate of 30% for 2018 of gains realized
from the disposition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under the Tax Treaty, a U.S. holder that is
eligible to claim the benefits of the Tax Treaty will be exempt from Mexican tax on gains realized on a sale or other disposition
of series B shares in a transaction that is not carried out through the Mexican Stock Exchange or such other approved securities
markets, so long as the holder did not own, directly or indirectly, 25% or more of our share capital (including ADSs) during the
twelve-month period preceding the sale or other disposition, and the value of those shares does not derive mainly from immovable
property located in Mexico. Specific formalities apply to claim such treaty benefits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>U.S. Federal Income Tax Considerations</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Upon the sale or other disposition of the
series B shares or ADSs, a U.S. holder generally will recognize U.S. source capital gain or loss in an amount equal to the
difference between the amount realized on the sale or other disposition and such U.S. holder&#8217;s tax basis in the series
B shares or ADSs. Gain or loss recognized by a U.S. holder on such sale or other disposition generally will be long-term
capital gain or loss if, at the time of the sale or other disposition, the series B shares or ADSs have been held for more
than one year. Under current law, long-term capital gain recognized by a non-corporate U.S. holder (including individuals)
generally is subject to a maximum federal income tax rate of 20%. The deduction of a capital loss is subject to limitations
for U.S. federal income tax purposes. Deposits and withdrawals of series B shares by U.S. holders in exchange for ADSs will
not result in the realization of gain or loss for U.S. federal income tax purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A U.S. holder that receives pesos upon sale
or other disposition of the series B shares will realize an amount equal to the U.S. dollar value of the pesos upon the date of
sale (or in the case of cash basis and electing accrual basis taxpayers, the settlement date). A U.S. holder will have a tax basis
in the pesos received equal to the U.S. dollar value of the pesos received translated at the same rate the U.S. holder used to
determine the amount realized on its disposal of the series B shares. Any gain or loss realized by a U.S. holder on a subsequent
conversion of the pesos into U.S. dollars generally will be a U.S. source ordinary income or loss.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Mexican Taxes</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">There are no Mexican inheritance, gift, succession
or value added taxes applicable to the ownership, transfer or disposition of the series B shares or ADSs by non-Mexican holders;
provided, however, that gratuitous transfers of the series B shares or ADSs may in certain circumstances cause a Mexican federal
tax to be imposed upon the recipient. There are no Mexican stamp, issue, registration or similar taxes or duties payable by non-Mexican
holders of the series B shares or ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Passive Foreign Investment Company (PFIC)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Based on our audited financial statements
and relevant market and shareholder data, we believe that we are not a PFIC for U.S. federal income tax purposes with respect
to our  2016, 2017 and 2018 taxable years, and we expect to operate in such a manner so as to not become a PFIC. If, however,
we are or become a PFIC, a U.S. holder could be subject to additional U.S. federal income taxes on gain recognized with
respect to the series B shares or ADSs and on certain distributions, plus an interest charge on certain taxes treated
as having been deferred under the PFIC rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>U.S. Backup Withholding Tax and Information Reporting Requirements</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In general, information reporting requirements
will apply to certain payments to a U.S. holder of dividends in respect of the series B shares or ADSs or the proceeds received
on the sale or other disposition of the series B shares or ADSs that are paid to such U.S. holder within the United States (and
in certain cases, outside the United States), unless such U.S. holder is an exempt recipient. A backup withholding tax may apply
to such amounts if the U.S. holder fails to provide an accurate taxpayer identification number to the paying agent or fails to
establish an exemption or otherwise comply with these provisions. Amounts withheld as backup withholding tax will be creditable
against the U.S. holder&#8217;s U.S. federal income tax liability and may entitle the U.S. holder to a refund, provided that the
required information is furnished to the U.S. Internal Revenue Service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>F.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Dividends and Paying Agents</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>G.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Statements by Experts</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>H.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Documents on Display</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Statements contained in this annual report regarding
the contents of any contract or other document are not necessarily complete, and, where the contract or other document is an exhibit
to the annual report, each of these statements is qualified in all respects by the provisions of the actual contract or other documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are subject to the informational requirements
of the U.S. Securities Exchange Act of 1934, or the Exchange Act. Accordingly, we file reports and other information with the Commission,
including annual reports on Form 20-F and reports on Form 6-K. You may inspect and copy the reports and other information that
we file with the Commission at the public reference facilities of the Commission at 100 F. Street, N.E., Washington D.C. 20549.
You may obtain information on the operation of the Commission&#8217;s public reference room by calling the Commission in the United
States at 1-800-SEC-0330. In addition, the Commission maintains an internet website at <I>www.sec.gov </I>from which you can electronically
access this annual report and the other materials that we file with the Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As a foreign private issuer, we are not
subject to the same disclosure requirements as a domestic U.S. registrant under the Exchange Act. For example, we are not
required to prepare and issue quarterly reports. However, we are required to file with the Commission, promptly after it is
made public or filed, information that we make public in Mexico, file with the Mexican Stock Exchange or the CNBV or
distribute to our security holders. As a foreign private issuer, we are exempt from Exchange Act rules regarding proxy
statements and short-swing profits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>I.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Subsidiary Information</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 58px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 11.&nbsp;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Quantitative and Qualitative Disclosures About Market Risk</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are exposed to market risk, which is the
potential risk of loss in fair values, cash flows or earnings due to changes in interest rates and foreign currency rates (primarily
the peso/dollar exchange rate), as a result of our holdings of financial instrument positions. Our financial instruments include
cash and cash equivalents, trade and other accounts receivable, accounts payable, long-term debt securities and related party debt.
We do not maintain a trading portfolio. Our borrowings are entirely denominated in U.S. dollars. We do not utilize derivative financial
instruments to manage our market risks with respect to our financial instruments. Historically, based on the last ten years of
data, inflation in Mexico has been 7.7% higher than the Mexican peso&#8217;s devaluation relative to the dollar.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are exposed to market risk due to fluctuations
of the purchase price of natural gas. To limit our exposure, we use derivative financial instruments, which currently consist of
natural gas swap contracts. These contracts are recognized on our balance sheet at fair value. The swaps are considered as cash
flow hedges since the cash flow exchanges under the swap are highly effective in mitigating exposure to natural gas price fluctuations.
The change in fair value of the swaps is recorded as part of comprehensive income in stockholders&#8217; equity for those contracts
that are designated as accounting hedges until such time as the related item hedged is recorded in income. At that time, the hedging
instrument&#8217;s fair value is recorded in income. For those contracts that are not </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">designated as accounting hedges, the change
in fair value is recorded directly into income. We do not believe our market risk with respect to these natural gas futures contracts
is material. At December 31, 2018 and 2017 we did not have natural gas cash-flow exchange contracts or swaps.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Market Risk Measurement</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We measure our market risk related to our financial
instruments based on changes in interest rates and foreign currency rates utilizing a sensitivity analysis. The sensitivity analysis
measures the potential loss in fair values, cash flows and earnings based on a hypothetical increase in interest rates and a decline
in the peso/dollar exchange rate. We used market rates as of December 31, 2018 on our financial instruments to perform the sensitivity
analysis. We believe that these potential changes in market rates are reasonably possible in the near-term (one year or less).
Based upon our analysis of the impact of a 100 basis point increase in interest rates and a 10% decline in the peso/dollar exchange
rate, we have determined that such increase in interest rates and such decline in the peso/dollar exchange rate would not have
a material adverse effect on our earnings. Because there is no active trading market for our debt instruments, we are not able
to determine the impact of these changes on the fair value of those debt instruments. The sections below describe our exposure
to interest rates and currency rates including the impact of changes in these rates on our earnings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Interest Rate Exposure</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are exposed to changes in
short-term interest rates as we invest in short-term dollar-denominated interest bearing investments. On the liability side,
we utilize fixed rate debt, and our financial debt was less than US$1 million as of December 31, 2018. The floating rate debt is
exposed to changes in interest expense and cash flows from changes in LIBOR, while the fixed rate debt is mostly exposed to
changes in fair value from changes in medium term interest rates. Based on an immediate 100 basis point rise in interest
rates, we estimate that our earnings before taxes would not be significantly affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Currency Rate Exposure</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our primary foreign currency exchange rate exposure
relates to our debt securities as well as our dollar-denominated trade payables. Our principal currency exposure is to changes
in the peso/dollar exchange rate. We estimate that a 10% decline in the peso/dollar exchange rate would result in a decrease in
our earnings before taxes of approximately Ps. 0.6 million (U.S.$0.03 million).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The sensitivity analysis is an estimate and
should not be viewed as predictive of our future financial performance. Additionally, we cannot assure that our actual losses in
any particular year will not exceed the amounts indicated above. However, we do believe that these amounts are reasonable based
on the financial instrument portfolio at December 31, 2018 and assuming that the hypothetical market rate changes selected by us
in our market risk analysis occur during 2019. The sensitivity analysis does not give effect to the impact of inflation on its
exposure to increases in interest rates or the decline in the peso/dollar exchange rate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 58px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 12.&nbsp;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Description of Securities Other than Equity Securities</B></FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Debt Securities</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Warrants and Rights</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Other Securities</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>American Depositary Shares</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>12.D.3. American Depositary Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Bank of New York Mellon serves as the depositary
for our ADSs. The depositary collects its fees for delivery and surrender of ADSs directly from investors depositing shares or
surrendering ADSs for the purpose of withdrawal or from intermediaries acting for them. The depositary collects fees for making
distributions to investors by deducting those fees from the amounts distributed or by selling a portion of distributable property
to pay the fees. The depositary may collect its annual fee for depositary services by deductions from cash distributions or by
directly billing investors or by charging the book-entry system</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"> accounts of participants acting for them. The depositary may generally
refuse to provide fee-attracting services until its fees for those services are paid.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">ADS holders are also required to pay additional
fees for certain services provided by the depositary, as set forth in the table below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt"><B>Depositary service</B></FONT></TD>
    <TD STYLE="width: 50%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt"><B>Fee payable by ADR holders</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Issuance and delivery of ADSs, including issuances resulting from a distribution of shares or rights or other property </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Up to U.S.$5.00 per 100 ADSs (or portion thereof) </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Cancellation of ADSs for the purpose of withdrawal, including if the deposit agreement terminates</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Up to U.S.$5.00 per 100 ADSs (or portion thereof)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Distribution of securities distributed to holders of deposited securities which are distributed by the depositary to ADS registered holders</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">A fee equivalent to the fee that would be payable if securities distributed to you had been shares and the shares had been deposited for issuance of ADSs</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Registration for the transfer of shares</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Registration or transfer fees that may from time to time be in effect</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Cash distribution fees</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">U.S.$0.02 or less per ADS</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Depositary services</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">U.S.$0.02 or less per ADS</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, holders may be required to pay
a fee for the distribution or sale of securities. Such fee (which may be deducted from such proceeds) would be for an amount equal
to the lesser of (1) the fee for the issuance of ADSs that would be charged as if the securities were treated as deposited shares
and (2) the amount of such proceeds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>12.D.4 Direct And Indirect Payments By The Depositary</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Fees Incurred in Past Annual Period</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We did not receive any reimbursement from the
depositary in 2018, 2017 or 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Fees to be Paid in the Future</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Bank of New York Mellon, as
depositary, has agreed to reimburse us for expenses they incur that are related to establishment and maintenance expenses of
the ADS program. The depositary has agreed to reimburse us for its continuing annual stock exchange listing fees. The
depositary has also agreed to pay the standard out-of-pocket maintenance costs for the ADSs, which consist of the expenses of
postage and envelopes for mailing annual and interim financial reports, printing and distributing dividend checks, electronic
filing of U.S. Federal tax information, mailing required tax forms, stationery, postage, facsimile, and telephone calls. It
has also agreed to reimburse us annually for certain investor relationship programs or special investor relations promotional
activities. In certain instances, the depositary has agreed to provide additional payments to us based on any applicable
performance indicators relating to the ADS facility. There are limits on the amount of expenses for which the depositary will
reimburse us, but the amount of reimbursement available to us is not necessarily tied to the amount of fees the depositary
collects from investors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The depositary collects its fees for delivery
and surrender of ADSs directly from investors depositing shares or surrendering ADSs for the purpose of withdrawal or from intermediaries
acting for them. The depositary collects fees for making distributions to investors by deducting those fees from the amounts distributed
or by selling a portion of distributable property to pay the fees. The depositary may collect its annual fee for depositary services
by deduction from cash distributions or by directly billing investors or by charging the book-entry system accounts of participants
acting for them. The depositary may generally refuse to provide fee-attracting services until its fees for those services are paid.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase; color: #010000"><B>PART
II</B></FONT><B><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 58px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 13.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Defaults, Dividends Arrearages and Delinquencies</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 58px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 14.&nbsp;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Material Modifications to the Rights of Security Holders and Use of Proceeds</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 58px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 15.&nbsp;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Controls and Procedures</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Disclosure Control and Procedures</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our principal executive officer and our principal
financial officer, after evaluating the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rule
13a-15(e)) as of the end of the period covered by this annual report, have concluded that, as of such date, our disclosure controls
and procedures were not effective, in light of the material weaknesses in our internal control over financial reporting discussed below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Management&#8217;s Annual Report on Internal Control over Financial Reporting</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our management is responsible for establishing
and maintaining adequate internal control over financial reporting as defined in Rule 13a-15(f) under the Exchange Act. Our internal
control system is designed to provide reasonable assurance as to the reliability of the published financial statements under applicable
International Financial Reporting Standards. Because of its inherent limitations, internal control over financial reporting may
not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurances
with respect to financial statement preparation and presentation. Also, projections of any evaluation of effectiveness of the internal
control over financial reporting to future periods are subject to the risk that controls may become inadequate because of changes
in conditions, or that the degree of compliance with the policies or procedures may decline.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The effectiveness of our internal control over
financial reporting as of December 31, 2018 has been audited by Marcelo de los Santos, S.C., a practice member of Moore Stephens
International Limited, independent registered public accounting firm, as stated in their report which appears in Item 15.C as
required by item 15.B(4) of Form 20-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our management was able to assess the effectiveness
of our internal control over financial reporting as of December 31, 2018. In making this assessment, it used the criteria set
forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO 2013) in Internal Control &#8211; Integrated
Framework. Based on its assessment and those criteria, our management identified the following material weaknesses in our internal
control over financial reporting, and therefore determined that our internal controls over financing reporting were not effective
at December 31, 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Material Weaknesses</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A deficiency in internal control over financial
reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing
their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important
enough to merit attention by those responsible for the oversight of the company&#8217;s financial reporting. A material weakness
is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the company&#8217;s annual or interim financial statements will not be prevented or
detected on a timely basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2014</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In our assessment of our internal controls over
financial reporting for the year ended December 31, 2014, the following material weaknesses were identified:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Insufficient resources applied to the remediation and appropriate monitoring of internal control weaknesses, most of which were identified in previous years and continue to be unresolved.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Inadequate distribution and segregation of duties within the accounting department in the Mexican Subsidiaries due to insufficient resources. Additionally, the internal audit staff was reduced and considered insufficient to fulfill their role.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were detected regarding entity-level controls and control environment which, in the aggregate, constitute a material weakness, and which include: (i) inadequate controls for the definition, review and approval process of the disclosure in the financial statements and our annual report on form 20-F, (ii) non-operating and outdated whistleblower line for the Mexican subsidiaries, (iii) ineffective controls in our patents registry, (iv) deficient distribution of our code of ethics to employees and officers and poor promotion of strong control environment and internal controls in accordance with the COSO model, (v) failure to integrate all control processes into one Enterprise Resource Planning (ERP) system, (vi) lack of an accounting manual with accounting instructions on most of accounting records, (vii) lack of specific procedures for the approval of transactions with related parties, (viii) failure to create and implement a complete training plan for management personnel preparing financial records, (ix) limited IFRS and consolidation process understanding and reduced personnel within our Internal Audit </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt"></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"> department which limited the scope of the management assessment; the internal audit plan was not carried out in full and did not include tests about risk assessment, including environmental, fraud, compliance with laws and review of the consolidated financial statements; (x) lack of committees to review, approve and make risk assessments of all our contracts, and (xii) informal communications of deficiencies and remediation plan to the areas and managers involved.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Inadequate supervision and controls within the accounting department which impacted the financial statement closing process, conversion of foreign subsidiaries and intercompany reconciliations, resulting in material accounting errors.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">A lack of an appropriate consolidation system to allow management to properly supervise the preparation of consolidated financial information with the detail required.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">SimRep did not maintain effective controls relating to accounting of certain capital expenditures and related fixed assets were found. Lastly, the evaluation for impairments is not reasonable given actual results of such Subsidiary.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were also detected at our subsidiary Corporaci&oacute;n Aceros DM, S.A. de C.V. which in the aggregate, constitute a material weakness. These significant deficiencies include (i) ineffective controls and insufficient supporting documentation for closings of periods end and financial statements review and authorization; the related procedures were incomplete and do not include specific procedures to enter transactions into the general ledger, to select and apply accounting policies and have not been updated in the last 3 years, which such controls are necessary to give reasonable assurance of compliance with IFRS, (ii) no evidence of review of some account balances, such as fixed assets, sales and tax calculations by the responsible individuals; there is also no evidence of review of the financial statements by the General Manager of Corporaci&oacute;n Aceros DM, S.A de C.V., (iii) undocumented processes and deficient controls in the access to the information systems, (iv) deficient controls to review and approve cost calculations of finish goods, period end costs and inventories and cost of sales report, (v) lack of physical inventory of fixed assets in several years; and (vi) failure to document and communicate adequately responsibilities and authority of key financial roles.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2015</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our management did not assess the effectiveness
of our internal controls over financial reporting as of December 31, 2015. The internal audit department did not develop its functions
to comply with the analysis of the controls during 2015. Consequently, this limited the functions of the Audit Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Our external auditors, in their Attestation Report for the year
ended December 31, 2015, identified the following material weaknesses:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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    <TD><FONT STYLE="font-size: 10pt">Insufficient resources applied to the remediation and appropriate monitoring of internal control weaknesses, most of which were identified in previous years and continue to be unresolved.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">Inadequate distribution and segregation of duties within the accounting department in our Subsidiaries due to insufficient resources. Additionally, the internal audit staff was considered insufficient to fulfill their role.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were detected regarding entity-level controls and control environment which, in the aggregate, constitute a material weakness and create a reasonable likelihood that a material misstatement of our annual and interim financial statements will not be prevented or detected on a timely basis. Such deficiencies include: (i) inadequate controls for the definition, review and approval process of the disclosure in the financial statements and our annual report on form 20-F, (ii) whistleblower line for our Mexican subsidiaries was not fully operational, our website information is outdated and does not include information about our Brazilian operations, (iii) ineffective controls in our patents registry, (iv) deficient distribution of our code of ethics to employees and officers and poor promotion of strong control environment and internal controls in accordance with the COSO model, (v) failure to integrate all control processes into one Enterprise Resource Planning (ERP) system, (vi) lack of an accounting manual with accounting instructions on most of accounting records, (vii) lack of specific procedures for the approval of transactions with related parties, (viii) failure to create and implement a complete training plan for management personnel preparing financial records under IFRS, (ix) limited IFRS and consolidation process understanding and reduced personnel within our Internal Audit department which limited the scope; also the internal audit plan was not carried out, and therefore the audit department did not perform risk assessment and environmental, fraud, compliance with laws, review of the consolidated financial statements and review of our annual report on form 20-F; (x) lack of committees to review, approve and make risk assessments of all our contracts; and (xi) informal communications of deficiencies and remediation plan to the areas and managers </FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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    <TD><FONT STYLE="font-size: 10pt"> involved.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">Inadequate supervision and controls within the accounting department which impacted the financial statement closing process, conversion of foreign subsidiaries, intercompany reconciliations and a lack of controls for the issuance and authorizations of journal entries, resulting in material accounting errors.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">A lack of an appropriate consolidation system to allow management to properly supervise the preparation of consolidated financial information with the detail required.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">SimRep did not maintain personnel with the appropriate level of knowledge and experience of accounting and training required to comply with financial reporting requirements. This material weakness led to the certain control deficiencies, each of which are considered to be a material weakness. See Item 15.C &#8220;Attestation Report of the Independent Registered Public Accounting Firms.&#8221;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Failure to provide our external auditors with evidence of the evaluation of the effectiveness of internal controls in our Brazilian subsidiary, in addition of not hiring an external auditor for this evaluation.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Significant deficiencies were also detected at our subsidiary Corporaci&oacute;n Aceros DM, S.A. de C.V. which in the aggregate, constitute a material weakness. See Item 15.C &#8220;Attestation Report of the Independent Registered Public Accounting Firms.&#8221;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2016</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

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    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">In our assessment of our internal controls over financial reporting for the year ended December 31, 2016, the following material weaknesses were identified: Regarding the control environment and entity level controls, the following material weaknesses were identified: (i) lack of a whistleblower tool that covers the entirety of the company; (ii) regarding the distribution of the code of ethics, certain sectors of the employees did not recognize the code of ethics; (iii) ineffective control of the patent registration process, which lacks a policy and a procedure; (iv) lack of a policy and procedure for the valuation of assets and the company&#8217;s physical inventories; (v) lack of a policy and procedure governing the extensions of credit to the clients; (vi) lack of a policy and procedure for the registration of related parties and the approval of transactions with related parties.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Lack of an appropriate consolidation system to allow management to properly supervise the preparation of consolidated financial information with the detail required.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
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    <TD><FONT STYLE="font-size: 10pt">In connection with certain financial reporting processes, lack of a robust role-segregation model for the creation, editing, deletion, display only, and modification of such processes.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Lack of communication between the internal audit team, which impacted time of test execution, leaving out of scope cycles such as income, human resources, general controls of information technology and costs and inventories.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Lack of documentation setting out the procedure in the event of a disaster (Disaster Recovery Plan) and documentation setting out the procedure in order to continue the operations of the business (Business Continuity Plan).</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2017</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">In our assessment of our internal controls
over financial reporting for the year ended December 31, 2017, the following material weaknesses were identified:</P>

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    <TD><FONT STYLE="font-size: 10pt">Insufficient training on, and knowledge of, COSO and the related operation of the control environment for mid-level personnel of the Company.</FONT></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
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    <TD><FONT STYLE="font-size: 10pt">A lack of a formalized policy related to the delegation of authority clearly defining the roles and responsibilities for employees.</FONT></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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    <TD><FONT STYLE="font-size: 10pt">The Company lacks a system of assessing and monitoring employee performance to increase their skills to be prepared for the complexity of the Company&acute;s operation. </FONT></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
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    <TD><FONT STYLE="font-size: 10pt">The Company does not maintain a detailed accounting manual and closing checklists. The lack of such procedures reduces the likelihood of detecting errors on a timely basis during the financial close. Similarly, there is a lack of documents supporting the existence of supervisory review over accounting entries recorded by the Company. </FONT></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD><FONT STYLE="font-size: 10pt">The Company does not maintain appropriate evidence over records supporting certain matters in regards to fixed assets:</FONT></TD></TR>
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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
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    <TD><FONT STYLE="font-size: 10pt">There is insufficient data to support certain adjustments to fixed assets recorded on the books of the Company.</FONT></TD></TR>
</TABLE>

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<TR STYLE="vertical-align: top">
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    <TD><FONT STYLE="font-size: 10pt">The Company does not have an appropriate system to properly store records in regards to significant acquisitions of fixed assets.</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">The Company has neither a system of tagging and tracking fixed assets nor a process for taking periodic inventories to determine the continued existence of recorded fixed assets. </FONT></TD></TR>
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">The Company lacks sufficient documentation and internal controls related to the process of obtaining credit. The Company also lacks sufficient training for personnel responsible for monitoring such credit facilities in regards to fraud detection and ongoing compliance matters.</FONT></TD></TR>
</TABLE>

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<TR STYLE="vertical-align: top">
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    <TD><FONT STYLE="font-size: 10pt">The Company lacks a program to ascertain that the administrative staff with access to accounting records are sufficiently trained and monitored.</FONT></TD></TR>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px; padding-bottom: 12pt">&nbsp;</TD>
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    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">The Company lacks an appropriate environment to ensure that the financial records are closed in accordance with International Financial Reporting Standards properly and in a timely manner. Items identified included:</FONT></TD></TR>
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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 127px; padding-bottom: 12pt">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 12pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt">A lack of appropriate accounting resources at the corporate level which adversely impacted the operation of key supervision controls over the accounting department, the financial statement closing process, and the process of computing and authorizing journal entries.</FONT></TD></TR>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 127px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">A lack of appropriate procedures to analyze the results of the business units prior to consolidation.</FONT></TD></TR>
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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 127px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">A lack of a unified computerized general ledger or enterprise resource planning system among the business units. There is also a lack of a common chart of accounts which would simplify the consolidation process.</FONT></TD></TR>
</TABLE>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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    <TD><FONT STYLE="font-size: 10pt">A lack of an appropriate consolidation system allowing management to properly supervise the preparation of consolidated financial information. The system is highly manual, increasing the risk of human error and lacking sufficient oversight as the process is largely performed by a single member of the accounting staff.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">An audit performed on the information technology systems of the Company determined that approximately 25% of controls over the information technology infrastructure were either deficient in design or missing. Additional findings include:</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 127px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">A lack of an internal reference framework methodology to ascertain and assess information technology risks.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 127px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">The lack of a methodology to evaluate the design and operational effectiveness of key controls over critical business processes.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 127px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">No system of verification of the access profiles of personnel or a process to verify that accounts of former employees are properly closed.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">In the case of GV do Brasil Ind&uacute;stria e Com&eacute;rcio de A&#7689;o Ltda in Brasil we observed an inadequate segregation of duties, in respect to system access and activities related to:</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 127px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">The person with final responsibility for the preparation of the financial reports is also responsible for the corporate tax area, financial management (approval of payments and receipts, analysis of client credit risks including credit limits still not established, and negotiations with clients), monthly calculation of the costs of the products sold (and, consequently, of the value of the inventories of finished products), and assessment of the amount of physical impurities contained in scrap inventories, which also determines the valuation.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 127px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">The person responsible for supervising the physical movements of raw materials and finished products also has the following duties: authorization to issue sales invoices, the authority to adjustment quantities of inventory items, and also responsibility for planning and authorizing the movements of the physical inventory of between inventory locations.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">In the case of SimRep Corporation and Subsidiaries in the United States we identified that as a component of the financial control process, certain accounts are not being reconciled quarterly to the underlying details and the components of certain other accounts are not being reviewed by management.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">In the case of SimRep Corporation and Subsidiaries in the United States we identified that a control requiring the signatures of the vice-president of Finance, head of information technology and the General Manager to authorize all expenditures over $25,000 was not operating effectively. A number of the purchases lacked the required supporting signatures.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">In the case of SimRep Corporation and Subsidiaries in the United States we identified that the controller at one of the production plants failed to properly perform all required tests to review the inventories to be sure they are properly recorded at the lower of cost or market, and also failed to obtain approval for a journal entry which should be generated from the analysis.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2018.
</I>In our assessment of our internal controls over financial reporting for the year ended December 31, 2018, the following material
weaknesses were identified:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 96px"></TD><TD STYLE="width: 24px"><FONT STYLE="font: 11pt Symbol">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">Transactions with related parties:</FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
<TD STYLE="width: 117px"></TD><TD STYLE="width: 29px; padding-left: 5px"><FONT STYLE="font: 10pt Courier New, Courier, Monospace">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">Lack of evidence of how transactions with third parties are documented and authorized. </FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
<TD STYLE="width: 117px; padding-bottom: 10pt"></TD><TD STYLE="padding-left: 5px; width: 29px"><FONT STYLE="font: 10pt Courier New, Courier, Monospace">o</FONT></TD><TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Lack of policy regulating the way in which transactions with third parties should be documented
and authorized.</FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 96px"></TD><TD STYLE="width: 24px"><FONT STYLE="font: 11pt Symbol">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">Information Technology Systems:</FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
<TD STYLE="width: 117px"></TD><TD STYLE="padding-left: 5px; width: 29px"><FONT STYLE="font: 10pt Courier New, Courier, Monospace">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">Lack of backup-generation controls for computer equipment that contains key company information.</FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
<TD STYLE="width: 117px"></TD><TD STYLE="padding-left: 5px; width: 29px"><FONT STYLE="font: 10pt Courier New, Courier, Monospace">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">Insufficient Information Technology infrastructure to support the Company&rsquo;s growth when
required.</FONT></TD></TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>C. &nbsp;&nbsp;&nbsp;Attestation Report of the Independent Registered Public
Accounting Firms</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM<BR>
To the Board of Directors and<BR>
Stockholders of Grupo Simec, S.A.B. de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Opinion on Internal Control over Financial Reporting</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">We have audited Grupo Simec, S.A.B.
de C.V. (the Company&acute;s) internal control financial reporting as of December 31, 2018, based on criteria established in <I>Internal
Control- Integrated Framework (2013) </I>issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
In our opinion, because of the effect of the material weaknesses described in the following paragraph on the achievement of the
objectives of the control criteria, the Company has not maintained effective internal control over financial reporting as of December
31, 2018 based on criteria established in <I>Internal Control- Integrated Framework (2013)</I> issued by COSO.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">A material weakness is a control deficiency,
or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that
a material misstatement of the Company&acute;s annual or interim financial statements will not be prevented or detected on a timely
basis. The following material weaknesses have been identified and included in management&acute;s assessment.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company maintains insufficient controls in regards to transactions
with related parties. The Company did not perform timely reconciliations of inter-company balances, and had insufficient controls
over the preparation and maintenance of documents supporting the terms, authorization, or nature of such balances. The Company
also failed to properly record interest in regards to such loans in the proper period, and was unable to distinguish between advances
to related parties and trade payables/receivables arising in the ordinary course of business.</FONT></TD></TR></TABLE>



<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company maintained insufficient controls in regards to the information
technology (IT) environment.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">There is no documented management risk assessment framework on the
effects of IT which would allow the group to determine the key controls for critical processes.</FONT></TD></TR></TABLE>



<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">b.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company had updated IT policies and procedures during 2018 which
remained unapproved.</FONT></TD></TR></TABLE>



<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">c.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">There is no process to verify that the computer accounts of former
employees have been properly closed and that new accounts have appropriate rights in detail of their access. </FONT></TD></TR></TABLE>



<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">d.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company lacks a disaster recovery plan, there is no a documented
plan regarding continuity of business operations (Business Continuity Plan), and documented back-up plans are not sufficient.</FONT></TD></TR></TABLE>



<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">e.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">There is a need for an IT infrastructure that guarantees safer conditions
to avoid loss of information on the company's servers. </FONT></TD></TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 7.1pt; text-align: justify">These material weakness or combination
of deficiencies was considered in determining the nature, timing, and extent of the audit test applied in our audit of the 2018
financial statements, and this report does not affect our report dated July 30, 2019, on those financial statements.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify">We also have audited, in accordance
with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the balance sheets as of December
31, 2018 and 2017 and the related statements of income, comprehensive income, stockholders &lsquo;equity, and cash flows for each
of the years in the three-year period ended December 31, 2018, and our report dated July 30, 2019, expressed an unqualified opinion
on those financial statements.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify"><B>Basis for Opinion </B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify">The Company&acute;s management
is responsible for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness
of internal control over financial reporting, included in the accompanying &ldquo;<I>Managements Annual Report on Internal Control
Over Financial Reporting&rdquo;.</I> Our responsibility is to express an opinion of the Company&rsquo;s internal control over financial
reporting based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with
respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities
and Exchange omission and the PCAOB.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify">We conducted our audit in accordance
with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether effective internal control over financial reporting was maintained in all material respects. Our audit of internal control
over financial reporting included obtaining and understanding of internal control over financial reporting, assessing the risk
that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on
the assessed risk. Our audit also included performing such other procedures as we considered necessary in the circumstances. We
believe that our audit provides a reasonable basis for our opinion.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify"><B>Definition and Limitations
of Internal Control over Financial Reporting</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify">A company&acute;s internal control
over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
A company&acute;s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance
of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;
(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance
with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance
with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use, or disposition of the company&acute;s assets that could have a material effect on the
financial statements.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify">Because of its inherent limitations,
internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness
to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.</P>





<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify">Marcelo de los Santos y C&iacute;a.,
S.C.<BR>
Member of Moore Stephens International Limited</P>





<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify">s<U>/ Marcelo de los Santos Anaya<BR>
</U>Marcelo
de los Santos Anaya</P>





<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 7.1pt; text-align: justify">San Luis Potos&iacute;, S.L.P.,
M&eacute;xico, July 30, 2019</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Changes in Internal Control Over Financial Reporting</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2014</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As a result of our evaluation on the effectiveness
of our internal controls for the year ended December 31, 2014 and the material weakness and deficiencies identified during that
period, we will need to increase the resources allocated to implement the remedial measures due to prevalence of deficiencies from
previous years. If we implement the following remedial measures, we believe such are reasonably likely to materially improve our
internal controls over financial reporting:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">We will allocate the required resources to review and reform our entity level controls to ensure compliance with the COSO framework, complete the transition to the COSO 2013 framework and address all the issues that were found on our 2014 assessment of our internal control.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">We will increase the internal audit staff to execute testing of control activities that was not otherwise executed on the 2014 management Assessment.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">We will conduct an analysis of functions and workloads in the finance departments of all of our Mexican Subsidiaries in order to improve internal controls over financial reporting and to avoid the errors found with respect to our financial statement closing process, and preparation of financial statements under IFRS.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">In our subsidiary Corporaci&oacute;n Aceros D.M., S.A. de C.V. we will assign more resources to implement the remedial measures that have not been implemented in the last three years and to complete the transition into the 2013 COSO framework.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2015</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As a result of the evaluation on the effectiveness
of our internal controls for the year ended December 31, 2015 by our external auditors and the material weakness and deficiencies
identified during that period, we will need to increase the resources allocated to implement the remedial measures due to their
prevalence from previous years. If we implement the following remedial measures, we believe such are reasonably likely to materially
improve our internal controls over financial reporting:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">We will allocate the required resources to reform our entity level controls to ensure compliance with the COSO framework, complete the transition to the COSO 2013 framework and address all the issues that were found on our 2015 assessment of our internal control.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">We will conduct an analysis of functions and workloads in the finance departments of all of our subsidiaries in order to improve internal controls over financial reporting to avoid errors found with respect to our financial statement closing process, and preparation of financial statements under IFRS.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">In our subsidiary Corporaci&oacute;n Aceros D.M., S.A. de C.V. we will assign more resources to implement the remedial measures that have not been implemented in the last four years and to complete the transition into the 2013 COSO framework.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">We will designate a new head of the Internal Audit Department and we will strengthen the internal audit function by hiring (one or two) employees to conduct the testing activities of the internal controls over financial reporting.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">We will invest Ps.1.5 million in hiring an outside firm to assist our management and our Internal Audit Department in implementing remedial measures for the material weaknesses found in previous years.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Fiscal Year Ended December 31, 2016</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As a result of the evaluation on the
effectiveness of our internal controls for the year ended December 31, 2016 by our external auditors and the material
weaknesses and deficiencies identified during that period, the company worked to address material weaknesses and significant
deficiencies, focusing particularly on those that were feasible to address within the last quarter of 2016. To this end, the
company engaged Mazars, a group of external advisors, to assist in the production of a work plan to resolve or mitigate such
material weaknesses and significant deficiencies (although such material weaknesses and significant deficiencies were not
resolved or mitigated as of December 31, 2016), including through the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Promoting the validation of the code of ethics by the internal audit committee and senior management, so that it will be distributed
to new and existing employees, in the first instance, to employees in each business unit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Aligning the internal control evaluations with the COSO 2013 framework. The company conducted training for the internal auditors
in the last quarter of 2016 that will promote the alignment of the evaluation of the internal controls for 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Adhere
to the methodology suggested by the external consultants (Mazars) to carry out a SOX audit, starting with the selection of significant
accounts, cycles and business units (scoping) in order to, through a risk and control matrix, evaluate the risks and controls in
terms of design and control efficiency.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
company believes that it now has a team of internal auditors that will allow it to carry out audit activities in a timely manner,
as each business unit now counts with an auditor (USA, Mexicali, Tlaxcala, Guadalajara, San Luis Potos&iacute; and Brazil).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
procedures that need to be updated have been identified through the courses carried out for supply cycles, fixed assets, accounting
closure, consolidation and treasury. However, it has a remediation plan to include in a technological tool all the procedures of
the business cycles, thus allowing existing versions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
policies that need to be updated have been identified and the company has commenced with the updating and improvement of the policies
included in the accounting manual. The company intends to complete all policies in a period of no more than two years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
company has put out a tender for suppliers of services for the whistleblower line. Although the supplier has not yet been selected,
is in the process of obtaining quotes from two selected suppliers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
connection with the integration of accounting information, the company is developing a procedure with mitigating controls to reduce
the risk of not having a consolidated ERP, as the company is not contemplating to acquire an ERP at least for the year 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A
work plan for 2017 was also drawn up between external advisors (Mazars) and the company to carry out the remediation or mitigation
of the internal control deficiencies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The implementation of these changes commenced
during the last quarter of 2016 and the first quarter of 2017. The company believes it is implementing a robust work plan aligned
with the SOX methodology and the COSO 2013 framework, which promotes the participation of top management and business process owners
who will actively participate in the implementation of the identified controls.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><I>Fiscal Year Ended December 31, 2017</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Our internal audit team, and with the validation of the Audit
Committee and our Chief Executive Officer and Chief Financial Officer, developed a program of action plans to remedy the control
weaknesses and the material weaknesses associated with the control environment for the entire Company, the internal control within
the business processes of each plant and the information technology controls.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">The employees in charge of the business process at each plant,
supported by the advice of the internal audit team and Mazars, implemented the corrective actions to each of the observations generated
in our 20-F annual report for the years ended December 31, 2015 and December 31, 2016, as well as to the findings identified in
the internal control over financial information for the year ended December 31, 2017. Some of these corrective actions included,
but are not limited to, the following:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Remediation actions related to corporate governance:</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Evaluation of the control environment with the first and second level executives of all the plants: including the standards, processes and structures in the Board of Directors and Senior Management to establish the &quot;tone at the top;&quot;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Development of a control environment evaluation guide;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Development of internal control framework COSO 2013 and Sarbanes-Oxley Act awareness to first and second level of management;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">A program was created to strengthen the distribution of the code of ethics and ensure its correct understanding throughout the organization;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">The firm Resguarda was hired as an anonymous complaint line provider and its implementation and dissemination is ongoing in all the business units of the organization for its correct use;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">The manual for the structure and function of the audit committee was generated;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Creation of a communication protocol between the different actors of the internal control, the audit committee, the Corporate Finance Department, the audit management, the internal auditors and the users in each of the plants;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Results were formalized and consolidated on the internal control system of each plant in a letter of certification, signed by the General Director and the Corporate Finance Director of the Company; and</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">A questionnaire was applied to validate the independence of the members of the audit committee.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Remediation actions related to internal control over financial reporting:</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">The findings identified in aspects of Internal Controls over Financial Reporting (ICFR) in all the plants (Guadalajara, San Luis Potos&iacute;, Tlaxcala, Mexicali, Brazil and the United States) were addressed and resolved;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Consolidation of the audit team, hiring the missing staff and training them in the company's audit processes, the Sarbanes-Oxley Act and the internal control framework COSO 2013;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Internal auditors were trained in the audit methodology and the COSO 2013 framework;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Generation of the manual for the internal audit and testing function;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Generation of the scoping methodology manual;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Generation of the guide to use the solution of a GRC for the administration of processes, risk assessment, internal control and audit (MEGA Hopex);</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Development of a training program on IFRS topics for the key personnel of the financial consolidation process and internal audit team. Taught by certified partners of Mazars;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Generation of an internal control certification letter, with appendix of findings and remediation plans to control environment, testing over ICFR and ITGC, to be signed by the directors and finance officers of each plant;</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Updating and distribution of the documentation of policies and procedures, including flow charts, narratives for each relevant financial cycle, including, but not limited to, Consolidation, accounting closing and Fixed Assets, in each plant, under the Business Process Model and Notation 2.0 methodology (BPMN 2.0). Using the MEGA Hopex tool; and</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Update of patent registration policy and added to the asset manual.</FONT></TD></TR>
</TABLE>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Remediation actions related to Information Technology General Controls (ITGC):</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">An evaluation of the general information technology controls (CGTI) was carried out for each plant. Including the following topics: i-IT Governance, ii-System and Data Access Security Controls, iii-Change Management, iv-Software Development and Acquisition, v-IT Operations and VI-IT vendors Administration; and</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 10pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">ITGC audit reports were generated and action plans were generated to mitigate the findings.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 35.4pt"><I>Fiscal Year Ended December 31, 2018</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>Management&rsquo;s Annual Report on Internal Control over
Financial Reporting</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">As part of its commitment to comply with
the Sarbanes-Oxley Act and the correct administration of risks and controls within the Company's operations, Grupo Simec has assembled
a complete internal audit team.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">In addition, Grupo Simec contracted Mazars,
a consulting firm, to advise on the remediation of the material weaknesses included in its past annual reports on Form 20-F, to
aid in the execution and implementation of controls and continue aligning the internal control system of the Company with the COSO
2013 framework.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">We have performed actions to improve the
internal controls at all levels of the organization, including at the top level, and performed remediation actions such as the
establishment of the whistleblower hotline and the update and distribution of our code of ethics.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">From the local plant director and local
finance director of each plant to the corporate CEO and CFO, all have been trained in the different aspects of our control environment
and the administration of the risks and controls of our key financial processes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>Status of Remediation Plans</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">Our internal audit team, with the
validation of the Audit Committee, the CEO and the CFO, developed a program of remediation plans to resolve the material
weaknesses detected in the internal control system for the entire company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">The process leaders of each plant, supported
with the advice of the internal audit team and Mazars, implemented the remediation plans in order to resolve the material weaknesses
reported in our annual reports on Form 20-F for the years ended on December 31, 2015, December 31, 2016, and December 31, 2017,
as well as the findings identified in the assessment on internal controls over financial information as of December 31, 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>Remediation Actions related to Corporate Governance</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Remediation of the control environment with the first and second level executives
of all the plants, including the standards, processes and structures in the Board of Directors and senior management, in order
to align with the first five principles of COSO 2013.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Training the audit team and Audit Committee on the COSO 2013 internal control framework
and Sarbanes-Oxley Act. Developing a training program in each plant and distributing the Code Of Ethics and ensuring its correct
understanding throughout the organization.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">The firm Resguarda was hired to implement a whistleblower hotline and disseminate
it to all plants.</FONT></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">The results of Internal audit findings were formalized and consolidated in an internal
letter of certification signed by the General Director and the Corporate Finance Director of Grupo Simec. The objective of this
letter is to have a formal follow-up of the remediation plans developed in order to attend to the deficiencies detected.</FONT></TD></TR>
</TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>Remediation Actions related to Internal Control over Financial
Reporting</B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">The findings identified within the 2018
internal audit regarding internal controls over financial reporting (ICFR) in all the plants (Guadalajara, San Luis Potos&iacute;,
Tlaxcala, Mexicali, Brazil and the United States) were addressed and mostly resolved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>Remediation Actions related to Information Technology General
Controls (ITGC)</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">The Company is working on remediation plans in each of the plants in connection with
the documentation of IT policies and procedures under a COBIT framework approach.</FONT></TD></TR>
</TABLE>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 12pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">We are evaluating the need to increase our IT corporate infrastructure to provide
a strategic IT vision for each plant.</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>Remediation Actions for Related Party Transactions</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">We are in the process of documenting the
related party transaction policy setting forth the way in which such transactions should be documented and authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>Follow-up to Remediation Plans</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">As part of the responsibilities and commitments
established by senior management in order to improve the policy controls and established procedures, compliance with remediation
plans will be monitored as part of the activities of the internal audit department during 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">As of December 31, 2018, the Company believes
it complied with the remediation plans identified in the annual report on Form 20-F for the year ended December 31, 2017, and has
completed or is in the process of implementing mitigating controls to remedy in full the material weaknesses or significant deficiencies
identified.</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item</B></FONT><B> <FONT STYLE="font-size: 10pt">16.</FONT></B></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Reserved</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Audit Committee Financial Expert</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our board of directors has determined that it
has at least one &#8220;audit committee financial expert,&#8221; as defined in Item 16.A of Form 20-F, serving on the Audit Committee.
Ra&uacute;l Arturo P&eacute;rez Trejo is the director whom the board of directors has determined to be an audit committee financial
expert. Holders of ADSs should understand that this designation is a disclosure requirement of the SEC related to Mr. P&eacute;rez&#8217;s
experience and understanding with respect to certain accounting and auditing matters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The designation does not impose on Mr. P&eacute;rez
any duties, obligations or liability that are greater than those which are generally imposed on him as a member of the Audit Committee
and board of directors, and his designation as an audit committee financial expert pursuant to this SEC requirement does not affect
the duties, obligations or liability of any other member of the Audit Committee or board of directors. Mr. P&eacute;rez is &#8220;independent&#8221;
as such term is defined in the listing standards of the New York Stock Exchange.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Code of Ethics</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2002, we adopted a code of ethics that applies
to all of our employees and directors, including our principal executive officer, principal financial officer and principal accounting
officer. In 2017 and 2018, we did not amend our code of ethics in any manner, nor did we grant any waiver from any provision of
the code of ethics to any person. We will provide to any person without charge, upon written or oral request, a copy of such code
of ethics. Requests should be directed to: Grupo Simec, S.A.B. de C.V., Attention: Mario Moreno Cortez, telephone number: 011-52-33-3770-6700.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Principal Accountant Fees and Services</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our Audit Committee has engaged Marcelo de
los Santos y C&iacute;a, S.C., a practice member of Moore Stephens International Limited, as independent auditors to audit
our consolidated financial statements as of and for the year ending December 31, 2018. The audit of Aceros DM and
subsidiaries and affiliates, located in San Luis Potos&iacute;, S.L.P. Mexico, and all of the Mexicon subsidiaries continues
to be audited by Marcelo de los Santos y C&iacute;a., S.C., a practice member of Moore Stephens International Limited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Audit Fees</I>. We paid Ps. 10.6 million
in fees to Marcelo de los Santos y Cia., S.C. in connection with the audit of our annual consolidated financial statements for
2018, included in our annual report on Form 20-F. We paid Ps. 10.4 million in fees to Marcelo de los Santos y Cia., S.C. in connection
with the audit of our annual consolidated financial statements for 2017, included in our annual report on Form 20-F. We paid Ps.
6.2 million (USD$ 0.32 million) in fees to Moore Stephens International Limited in connection with the audit of our annual financial
statements of the United States segment for 2018. We paid Ps. 5.9 million (USD$ 0.31 million) in fees to Moore Stephens International
Limited in connection with the audit of our annual financial statements of the United States segment for 2017. We paid Ps. 0.7
million (USD$ 0.04 million) in fees to Moore Stephens Lima Lucchesi in connection with the audit of our annual financial statements
of the Brazil segment for 2018. We paid Ps. 0.4 million (USD$ 0.02 million) in fees to Moore Stephens Lima Lucchesi in connection
with the audit of our annual financial statements of the Brazil segment for 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Audit Related Fees</I>. In 2018 and 2017,
we did not incur any expenses associated with audit related fees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Tax Fees</I>. In 2018 and 2017, we did not
incur any expenses associated with tax compliance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Other Fees</I>. We paid no other fees to
Marcelo de los Santos y C&iacute;a. S.C., Moore Stephens International Limited or Moore Stephens Lima Lucchesi in 2018 and 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Pre-Approval Policies. </I>Our Audit
Committee has adopted a formal policy on auditor independence requiring it to approve all professional services rendered by
our independent auditor prior to the commencement of the specified services. The Audit Committee will consider annually and,
if appropriate, approve the provision of audit services by our independent auditor and consider and, if appropriate,
pre-approve the provision of certain defined audit and non-audit services. The Audit Committee also will consider on a
case-by-case basis and, if appropriate, approve specific engagements that are not otherwise pre-approved. Any proposed
engagement that does not fit within the definition of a pre-approved service may be presented to the Audit Committee for
consideration at its next regular meeting or, if earlier consideration is required, to the Audit Committee for action by
written consent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Audit Committee approved all of the services
incurred in 2017 and 2018, described as &#8220;Audit Fees,&#8221; &#8220;Audit Related Fees,&#8221; &#8220;Tax Fees,&#8221; and
&#8220;Other Fees,&#8221; in accordance with our policy on auditor independence.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Exemptions from the Listing Standards for Audit Committees</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16E.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Purchases of Equity Securities by the Issuer and Affiliated Purchasers</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">The following tables provide information
about the shares purchased in each month of the fiscal years ended December 31, 2016, 2017 and 2018. All shares were purchased
by Proyectos Comerciales el Ninzi, S.A. de C.V. (&ldquo;Ninzi&rdquo;), a subsidiary of Controladora VG, S.A. de C.V. (&ldquo;CVG&rdquo;)
and an affiliate of the Company. CVG is a holding company, 90% of which is directly owned by Mr. Rufino Vigil, chairman of the
board of directors, and 100% of which is owned by the members of the Vigil family. The transactions presented below are in addition to the transactions discussed on page 97 herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Issuer and Affiliate Purchases of Equity Securities</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="width: 30%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><U>Period</U></TD>
    <TD STYLE="width: 26%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(a) Total Number of Shares Purchased</TD>
    <TD STYLE="width: 13%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(b) Average Price Paid per Share (in Mexican Pesos)</TD>
    <TD STYLE="width: 15%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(c) Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs</TD>
    <TD STYLE="width: 16%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(d) Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">January 1 &ndash; 31, 2016</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">$</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">February 1 &ndash; 28, 2016</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">March 1 &ndash; 31, 2016</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">April 1 &ndash; 30, 2016</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">May 1 &ndash; 31, 2016</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">June 1 &ndash;&nbsp;&nbsp;30, 2016</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">July 1 &ndash; 31, 2016</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">August 1 &ndash; 31, 2016</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">2,076,284</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">55.61</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">September 1 &ndash; 30, 2016</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#9;7,741,672</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">58.18</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">October 1 &ndash; 31, 2016</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">5,003,802</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">65.25</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">November 1 &ndash; 30, 2016<SUP>(1)</SUP></TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">7,620,504</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">69.87</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">December 1 &ndash; 31, 2016<SUP>(2)</SUP></TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">6,544,954</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">98.48</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Total</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">28,987,216</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: left">(1) From November 1 &ndash; 30, 2016, Ninzi
sold 2,891,667 shares of our series B common stock at an average price per share of Ps. 76.65.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: left">(2) From December 1 &ndash; 31, 2016, Ninzi
sold 3,653,287 shares of our series B common stock at an average price per share of Ps. 81.03.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.16in; text-align: left"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: left">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="width: 29%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Period</TD>
    <TD STYLE="width: 18%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(a) Total Number of Shares Purchased</TD>
    <TD STYLE="width: 17%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(b) Average Price Paid per Share (in Mexican Pesos)</TD>
    <TD STYLE="width: 18%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(c) Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs</TD>
    <TD STYLE="width: 18%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(d) Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">January 1 &ndash; 31, 2017</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">$</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">February 1 &ndash; 28, 2017</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">March 1 &ndash; 31, 2017</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">April 1 &ndash; 30, 2017</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">May 1 &ndash; 31, 2017<SUP>(1)</SUP></TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">June 1 &ndash; 30, 2017<SUP>(2)</SUP></TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">July 1 &ndash; 31, 2017<SUP>(3)</SUP></TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">August 1 &ndash; 31, 2017</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">20,000</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">67.22</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">September 1 &ndash; 30, 2017</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">October 1 &ndash; 31, 2017</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">November 1 &ndash; 30, 2017<SUP>(4)</SUP></TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">December 1 &ndash; 31, 2017</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Total</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">20,000</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt">(1) From May 1 &ndash; 31, 2017, Ninzi sold 80,000 shares of
our series B common stock at an average price per share of Ps. 64.31.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt">(2) From June 1 &ndash; 30, 2017, Ninzi sold 112,699 shares
of our series B common stock at an average price per share of Ps. 62.16.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt">(3) From July 1 &ndash; 31, 2017, Ninzi sold 68,000 shares
of our series B common stock at an average price per share of Ps. 63.75.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt">(4) From November 1 &ndash; 30, 2017, Ninzi sold 100 shares
of our series B common stock at an average price per share of Ps. 63.70.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 50.5pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="width: 30%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Period</TD>
    <TD STYLE="width: 17%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(a) Total Number of Shares Purchased</TD>
    <TD STYLE="width: 17%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(b) Average Price Paid per Share (in Mexican Pesos)</TD>
    <TD STYLE="width: 18%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(c) Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs</TD>
    <TD STYLE="width: 18%; border-bottom: #0CA0FF 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(d) Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">January 1 &ndash; 31, 2018</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">$</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">February 1 &ndash; 28, 2018</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">March 1&nbsp;&nbsp;&ndash;&nbsp;&nbsp;31, 2018</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">April 1&nbsp;&nbsp;&ndash;&nbsp;&nbsp;30, 2018</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">May 1 &ndash; 31, 2018</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">June 1 &ndash; 30, 2018</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">July 1 &ndash; 31, 2018</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">August 1 &ndash; 31, 2018</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">September 1 &ndash; 30, 2018<SUP>(1)</SUP></TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">October 1 &ndash; 31, 2018<SUP>(2)</SUP></TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">November 1 &ndash; 30, 2018<SUP>(3)</SUP></TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">December 1 &ndash; 31, 2018<SUP>(4)</SUP></TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD></TR>
<TR STYLE="vertical-align: top; background-color: #AEDFFF">
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Total</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: #0CA0FF 1pt solid; border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: #0CA0FF 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(1) From September 1 - 30, 2018, Ninzi sold 3,610,970 shares of our
series B common stock at an average price per share of Ps. 55.79.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(2) From October 1 - 31, 2018, Ninzi sold 5,059,030 shares of our
series B common stock at an average price per share of Ps. 58.87.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(3) From November 1 - 30, 2018, Ninzi sold 8,830,404 shares of our
series B common stock at an average price per share of Ps. 59.97.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(4) From December 1 - 31, 2018, Ninzi sold 4,879,206 shares of our series B common stock at an average price per share of Ps.
62.68. As of July 31, 2019, Ninzi holds 0 shares of our series B common stock.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16F.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Change in Registrant&#8217;s Certifying Accountant</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16G.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Corporate Governance</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our following corporate governance practices
differ from the New York Stock Exchange standards in the following ways:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Board of Directors Composition, Nomination
and Board Meetings</I>. Pursuant to the Mexican Securities Market Law, our board of directors must be composed of a maximum of
21 members, of which at least 25% must be independent. The board of directors is elected by the shareholders at the annual meeting,
for a one year term with the option to be reelected, as determined by the shareholders. One alternate director may be appointed
for each director, provided that independent alternates are appointed for the independent directors. In accordance with Mexican
law, our shareholders determine directors&#8217; independence during the annual shareholders meeting, but this independence determination
may be challenged by the CNBV. Our board of directors meets at least quarterly and resolutions are binding if adopted by a majority
of the directors present at a meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Nominating and Compensation Committees. </I>In
compliance with Mexican laws, we do not have a nominating or compensation committee. Members of our board of directors are appointed
by a majority of shareholders present at our annual shareholders meeting. We do have a corporate practice committee, made up of
three independent directors, that assists the board in determining executive compensation. Shareholders, at our annual shareholders
meeting, or the board of directors, make the final determination about executive compensation. Shareholders&#8217; approval must
be acquired for the adoption and amendment of any equity compensation plans (we do not currently have any equity compensation plan).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Audit Committee and Auditors. </I>Our Audit
Committee is governed by: (i) our by-laws and (ii) Mexican law. Our Audit Committee is made up of at least three independent directors,
appointed by the board of directors. Our shareholders appoint and/or remove the chairman of the Audit Committee at the annual shareholders
meeting. In accordance with Mexican law, the Audit Committee must provide an opinion regarding any transaction with a related party,
outside of the ordinary course of business. Such transactions must also be approved by the board of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law, we must be audited by an
independent public accountant that has received a &#8220;quality control review,&#8221; as defined by the general rules issued
by the CNBV. These general rules require accounting firms rendering external audit services, to fulfill higher independence standards,
as well as issuing and following quality control internal policies and manuals in accordance with the rules issued by the Mexican
Institute of Public Accountants (<I>Instituto Mexicano de Contadores P&uacute;blicos, A.C.</I>).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Quorum Requirements
and Shareholders&#8217; Approval</I>. In compliance with Mexican law, shareholders representing 50% of our capital stock must
be present to conduct business at the first call for ordinary shareholders meetings, dealing with general matters. If a
quorum is not reached, there is no minimum quorum requirement for a second or subsequent call. Resolutions approved at
ordinary shareholders&#8217; meetings are valid when approved by a majority of the shares present. On the other hand,
shareholders representing 75% of our capital stock must be present to conduct business at the first call for extraordinary
shareholders meeting dealing with modifications to the our by-laws. If a quorum is not reached, shareholders representing 50%
of our capital stock must be present at the meeting in a second or subsequent call. Resolutions at extraordinary
shareholders meetings are valid if approved by shares representing more than 50% of our capital stock. However, resolutions
regarding the (i) quorum requirements, (ii) minority shareholders&#8217; rights, (iii) merger, spin-off and conversion are
valid if approved by at least 75% of our capital stock. Furthermore, resolutions regarding our registration with the
National Securities Registry (<I>Registro Nacional de Valores</I>) are valid if approved by at least 95% of our capital
stock. Class II Series &#8220;L&#8221; Shares, representative of our capital stock with limited economic and corporate
rights, are not taken into account when determining the quorum at the general shareholders&#8217; meeting. Currently there
are no Class II Series &#8220;L&#8221; Shares outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Code of Conduct and Ethics</I>. In compliance
with Mexican law, we have a code conduct and ethics for our directors or executive officers. Also, our directors&#8217; and executive
officers&#8217; conduct is subject to the applicable provisions of the Mexican Securities Market Law and the regulations issued
by the CNBV.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase; color: #010000"><B>PART
III</B></FONT><B><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 17.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Financial Statements</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">See &#8220;Item 18&#8212;Financial Statements.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item</B></FONT><B> <FONT STYLE="font-size: 10pt">18.</FONT></B></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Financial Statements</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">See our Consolidated Financial Statements beginning
on page F-1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 19.</B></FONT></TD>
    <TD STYLE="width: 90%"><FONT STYLE="font-size: 10pt"><B>Exhibits</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the rules and regulations of the
SEC, we have filed certain agreements as exhibits to this annual report on Form 20-F. Documents filed as exhibits to this annual
report:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 10%; border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">Exhibit</FONT><BR>
<FONT STYLE="font-size: 10pt">Number</FONT></TD>
    <TD STYLE="width: 1%; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 89%; border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">Item</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/p07-0001ex1_1.htm">1.1</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/p07-0001ex1_1.htm">Amended and Restated by-laws (<I>estatutos sociales</I>) of the registrant, together with an English translation.*</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/d608701_ex4-1.htm">4.1</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/d608701_ex4-1.htm">Stock Purchase Agreement by and Among PAV Republic, Inc., The Shareholders of PAV Republic, Inc., SimRep Corporation and Industrias C.H., S.A. de C.V.*</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/d601986_ex10-2.htm">4.2</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/d601986_ex10-2.htm">2007-2008 Rounds Supply Agreement by and Between Republic, Inc. and United States Steel Corporation.*</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000089109208003333/e32100ex10-3.txt">4.3</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000089109208003333/e32100ex10-3.txt">Stock Purchase Agreement, dated as of February 21, 2008, among the Sellers (as defined therein) and Grupo Simec, S.A.B. de C.V. relating to the acquisition of 100% of the shares of Grupo San.**</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><A HREF="e4825ex8-1.htm"><FONT STYLE="font-size: 10pt">8.1</FONT></A></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e4825ex8-1.htm">List of subsidiaries, their jurisdiction of incorporation and names under which they do business.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e4825ex12-1.htm">12.1</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e4825ex12-1.htm">Certification of principal financial officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e4825ex12-2.htm">12.2</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e4825ex12-2.htm">Certification of chief executive officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="e4825ex13-1.htm">13.1</A></FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="e4825ex13-1.htm">Certifications of chief executive officer and principal financial officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</A></FONT></TD></TR>


<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231.xml">EX-101.INS</A></FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231.xml">XBRL Instance File</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231.xsd">EX-101.SCH</A></FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231.xsd">XBRL Schema File</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231_cal.xml">EX-101.CAL</A></FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231_cal.xml">XBRL Calculation File</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231_def.xml">EX-101.DEF</A></FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231_def.xml">XBRL Definition File</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231_lab.xml">EX-101.LAB</A></FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231_lab.xml">XBRL Label File</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231_pre.xml">EX-101.PRE</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="simecb-20181231_pre.xml">XBRL Presentation File</A></FONT></TD></TR>




<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: gray 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: gray 1pt solid"><FONT STYLE="font-size: 8pt">*</FONT></TD>
    <TD STYLE="border-top: gray 1pt solid; text-align: justify"><FONT STYLE="font-size: 8pt">Previously filed with the SEC as an exhibit and incorporated by reference to our Registration Statement on Form F-1, File No. 333-138239.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">**</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Previously filed with the SEC as an exhibit and incorporated by reference to our Annual Report on Form 20-F, filed on July 1, 2008.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The registrant hereby certifies that it meets
all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual
report on its behalf.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>GRUPO SIMEC, S.A.B. DE C.V.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 53%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 46%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Luis Garc&iacute;a Lim&oacute;n</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Luis Garc&iacute;a Lim&oacute;n</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Chief Executive Officer</I></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Mario Moreno Cortez</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Mario Moreno Cortez</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Coordinator of Finance</I></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dated: August 5, 2019</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 35.45pt; text-align: center; text-indent: -21.25pt"><B>Grupo
Simec, S.A.B. de C.V. and Subsidiaries</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt; text-align: center"><B>(A Subsidiary of Industrias
CH, S.A.B. de C.V.)</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt; text-align: center"><B>Consolidated Financial Statements</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt; text-align: center"><B>For the years ended December
31, 2018, 2017 and 2016</B></P>

<P STYLE="font: 11pt Book Antiqua, Times, Serif; margin: 0 27.9pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt; text-align: center; text-indent: 7.1pt"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt; text-align: center"><B>Index </B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 1pt 27.9pt 1pt 14.2pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 88%; padding: 6pt 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Content&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
    <TD STYLE="width: 12%; padding: 6pt 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><U>Page</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Independent Auditors&rsquo; Report</FONT></TD>
    <TD STYLE="padding: 6pt 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">F-1 </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Consolidated Balance Sheet</FONT></TD>
    <TD STYLE="padding: 6pt 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">F-2-3</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Consolidated Statements of Comprehensive Income</FONT></TD>
    <TD STYLE="padding: 6pt 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">F-4</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Consolidated Statements of Changes in Stockholders&rsquo; Equity</FONT></TD>
    <TD STYLE="padding: 6pt 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">F-5</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Consolidated Statements of Cash Flows</FONT></TD>
    <TD STYLE="padding: 6pt 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">F-6</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 6pt 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Notes to Consolidated Financial Statements</FONT></TD>
    <TD STYLE="padding: 6pt 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;F-7-52</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</P>

<P STYLE="font: 12pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">To the shareholders and the board of directors of</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">Grupo Simec, S.A.B. de C.V.</P>

<P STYLE="font: 12pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">Opinion on the Financial Statements</P>

<P STYLE="font: 12pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">We have audited the accompanying consolidated statements
of financial position of Grupo Simec, S.A.B. de C.V. and its subsidiaries (the &quot;Company&quot;) as of December 31, 2018, 2017
and 2016, and the related consolidated statements of comprehensive income (loss), changes in stockholders' equity, and cash flows,
for each of the three years in the period ended December 31, 2018, and the related notes (collectively referred to as the &quot;consolidated
financial statements&quot;). In our opinion, the consolidated financial statements present fairly, in all material respects, the
consolidated financial position of the Company as of December 31, 2018, 2017 and 2016, and the results of its operations and its
cash flows for each of the three years in the period ended December 31, 2018, in conformity with International Financial Reporting
Standards as issued by the International Accounting Standards Board.</P>

<P STYLE="font: 12pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">We also have audited, in accordance
with the standards of the Public Company Accounting Oversight Board (United States) (&ldquo;PCAOB&rdquo;), the
Company&acute;s internal control over financial reporting as of December 31, 2018, based on criteria established in Internal
Control- Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission
(&ldquo;COSO&rdquo;), and our report dated July 30, 2019, expressed an adverse opinion.</P>

<P STYLE="font: 12pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">Basis for Opinion</P>

<P STYLE="font: 12pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">These consolidated financial statements are the responsibility
of the Company's management. Our responsibility is to express an opinion on the Company's consolidated financial statements based
on our audits. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the
Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange
Commission and the PCAOB.</P>

<P STYLE="font: 12pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">We conducted our audits in accordance with the standards
of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated
financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures
to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing
procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and
disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe
that our audits provide a reasonable basis for our opinion.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">As discussed in Note 24 of the financial statements,
the 2017 and 2016 financial statements have been restated to correct a misstatement.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">Marcelo de los Santos y C&iacute;a., S.C.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0">Member of Moore Stephens International
Limited</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0"><U>/s/ Marcelo de los Santos Anaya</U></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">Marcelo de los Santos Anaya</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">We have served as the Company's auditor since 2016.</P>

<P STYLE="font: 12pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 0; text-indent: 0">San Luis Potos&iacute;, S.L.P., M&eacute;xico July 30,
2019</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>Grupo Simec, S.A.B. de C.V.
and Subsidiaries</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>(A subsidiary of Industrias
CH, S.A.B. de C.V.) </B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>Consolidated Balance Sheet </B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>For the years ended December
31, 2018 and 2017</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>(In thousands of Mexican pesos)</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 1pt 13.9pt 1pt 14.2pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 14.2pt; text-indent: 6in; text-align: right">As restated</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt SimSun; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: -3.55pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Note</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: -3.55pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Assets</B></FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 51%; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Current assets:</B></FONT></TD>
    <TD STYLE="width: 11%; padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 12%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 12%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Cash and cash equivalents</FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">6</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">6,987,241</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">7,203,604</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Other investments</FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">6</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">88,947</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Trade receivables, net</FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">7</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,802,891</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">3,899,574</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Related parties receivables </FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">18-b and 24</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">15,731</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">201,464</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Loans to related parties</FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">18-b and 24</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">265,875</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Recoverable taxes</FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">8</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,407,874</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,230,375</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Other receivables</FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">684,338</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">469,237</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Prepaid expenses</FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">798,593</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">509,557</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Inventory, net</FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">9</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">10,138,422</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">8,263,498</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: -2pt; padding-left: 10.6pt; text-indent: -7.1pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Total current assets</B></FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">26,100,965</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">22,866,256</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt; font-weight: normal">Non-current </FONT><FONT STYLE="font-size: 10pt">related parties receivables</FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">18-b and 24</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">648,281</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">648,281</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt; font-weight: normal">Non-current </FONT><FONT STYLE="font-size: 10pt">loans to related parties<FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-weight: normal">&nbsp;&nbsp;</FONT></FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">18-b and 24</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,686,115</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">3,032,599</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Non-current inventory, net</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">9</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,147,578</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,220,766</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Property, plant and equipment, net</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">10</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">16,970,832</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">15,737,081</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Intangible and other non-current assets, net</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">11</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,300,052</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,471,548</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Total assets</B></FONT></TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">48,853,823</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">45,976,531</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
        <P STYLE="font: 12pt SimSun; margin: 0">&nbsp;</P>
        <P STYLE="font: 12pt SimSun; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Liabilities and stockholders&rsquo; equity</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Current liabilities:</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Short-term debt</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">12</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">5,936</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">5,960</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Accounts payable trade</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">13</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,390,413</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">3,984,898</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Related parties payable</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">18-b</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">334,591</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">251,676</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Loans from related parties</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">18-b</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">980,807</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Other accrued liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">13</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,057,557</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">842,045</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Payable tax</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,833,796</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,360,753</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Income tax </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">369,875</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">53,930</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Total current liabilities</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">8,992,168</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">7,480,069</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0"><B>Long term liabilities:</B></P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Employee benefits</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">14</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">81,770</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">91,822</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Deferred income tax</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">15</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">3,507,746</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">3,367,976</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Other liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">763,136</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">719,128</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Contingencies and Commitments </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">23 and 25</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Total long-term liabilities</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,352,652</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,178,926</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Total liabilities</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">13,344,820</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">11,658,995</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 2pt; padding-left: 10.6pt; text-indent: -7.1pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Stockholders&rsquo; equity</B><FONT STYLE="font-weight: normal">:</FONT></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">16</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Capital stock</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,832,268</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,832,268</FONT></TD></TR>
</TABLE>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt SimSun; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 51%; padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Additional paid-in capital</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 12%; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,575,233</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 9%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 12%; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,579,472</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Retained earnings</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">21,622,790</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">20,969,443</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Repurchase of own capital stock reserve</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">3,096,390</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,732,447</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Cumulative effect by translation of foreign subsidiaries</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">3,705,691</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,312,478</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 22.1pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Total controlling interest</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">35,832,372</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">34,426,108</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 5.1pt; font-family: Trebuchet MS, Times, Serif; text-indent: -5.1pt"><FONT STYLE="font-size: 10pt">Non-controlling interest</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">17</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -2.25pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">(323,369)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">&nbsp;&nbsp;(108,572)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Total stockholders&rsquo; equity</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">35,509,003</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">34,317,536</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Total liabilities and stockholders&rsquo; equity</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">48,853,823</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">45,976,531</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 28pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 28pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center">Notes are part of these consolidated
financial statements<BR STYLE="clear: both">
</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>Grupo Simec, S.A.B. de C.V.
and Subsidiaries</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>(A subsidiary of Industrias
CH, S.A.B. de C.V.) </B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>Consolidated Statements of Comprehensive
Income </B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>For the years ended December
31, 2018, 2017 and 2016</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>(In thousands of Mexican pesos,
except income per share figures)</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 1pt 13.9pt 1pt 14.2pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-indent: 4.75in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">As restated</TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">As restated</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Note</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Net sales</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">35,678,253</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">28,700,450</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">27,515,565</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cost of sales</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(30,563,315<U>)</U></FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(23,994,526)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(22,775,593)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -3.55pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Gross profit income&nbsp;&nbsp;&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,114,938</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,705,924</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,739,972</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Administrative expenses</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,080,012)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,238,943)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,277,487)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other income (expense), net</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">20</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">15,052</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,934</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;(36,198)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Interest income </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">312,821</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">252,291</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">140,033</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Interest expense</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(16,511)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(54,404)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(40,170)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Foreign exchange (loss) gain, net</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(146,896)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(654,362)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,774,984</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Income before income taxes</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,199,392</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,017,440</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,301,134</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income taxes</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">15</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(752,462)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,122,809)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(936,394)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net income for the year</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,446,930</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,894,631</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,364,740</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Comprehensive income (loss) for the year:</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Translation effects of foreign subsidiaries</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(615,167)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(529,905)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,807,297</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 20.8pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total other comprehensive income (loss) for the year, net of income taxes</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;(615,167)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(529,905)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,807,297</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Comprehensive income for the year </B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,831,763</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,364,726</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,172,037</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Net income attributable to:</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Controlling interest</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,653,347</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,894,776</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,906,363</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Non-controlling interest</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(206,417)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(145)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;1,458,377</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net income for the year </B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,446,930</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,894,631</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,364,740</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Comprehensive income attributable to:</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Controlling interest</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,046,560</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,368,112</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,825,369</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Non-controlling interest</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(214,797)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3,386)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,346,668</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Comprehensive income for the year</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,831,763</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,364,726</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,172,037</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income per share:</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 3.55pt; text-indent: -3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Weighted average shares outstanding (in thousands of shares)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">489,537</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">493,918</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">486,516</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-indent: -3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>&nbsp;Income per share (controlling interest) (Mexican pesos)</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4-n</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7.46</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3.84</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5.97</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 39%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center">Notes are part of these consolidated
financial statements</P>


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<P STYLE="font: 11pt Book Antiqua, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>Grupo Simec, S.A.B. de C.V. and
Subsidiaries</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>(A subsidiary of Industrias CH,
S.A.B. de C.V.) </B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>Consolidated Statements of Changes
in Stockholders&rsquo; Equity </B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>For the years ended December
31, 2018, 2017 and 2016</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>(In thousands of Mexican pesos)</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; width: 25%; border-top: Black 1pt solid; padding-right: 6pt; padding-left: 6pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; width: 8%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; padding-left: 6pt; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Capital
                                         </B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Stock</B></FONT></P></TD>
    <TD COLSPAN="2" STYLE="width: 8%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; padding-left: 6pt; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Additional</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>paid-in</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>capital</B></FONT></P></TD>
    <TD COLSPAN="2" STYLE="width: 9%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; padding-left: 6pt; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; text-decoration: none"><B>Retained</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>earnings</B></FONT></P>
        <P STYLE="margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>adjusted</B></FONT></P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; width: 8%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; padding-left: 6pt; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Repurchase</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>of
        own capital stock reserve </B></FONT></P></TD>
    <TD COLSPAN="2" STYLE="width: 8%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; padding-left: 6pt; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Cumulative</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>translation
        </B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>effects
        in</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>foreign
        </B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>subsidiaries</B></FONT></P></TD>
    <TD COLSPAN="2" STYLE="width: 9%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; padding-left: 6pt; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Fair
                                         value of</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; text-decoration: none"><B>derivative</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; text-decoration: none"><B>financial</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>instruments</B></FONT></P></TD>
    <TD COLSPAN="2" STYLE="width: 9%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; padding-left: 6pt; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Total
                                         controlling</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Interest</B></FONT></P></TD>
    <TD COLSPAN="4" STYLE="width: 8%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; padding-left: 6pt; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Non-controlling</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>interest</B></FONT></P></TD>
    <TD COLSPAN="4" STYLE="width: 8%; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; padding-left: 6pt; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Total</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>stockholders&rsquo;</B></FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>equity</B></FONT></P></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Balance
    as of January 1, 2016</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2,832,268</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">4,094,600</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">17,168,304</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">557,927</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,920,136</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">26,573,235</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(1,451,854</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">25,121,381</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #222222">Increase
    in reserve</FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(1,000,000)</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,000,000</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Repurchase
    of own capital stock, net</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">507,714</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">430,541</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">938,255</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">938,255</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 19.25pt; padding-left: 2pt; text-indent: -2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Comprehensive
    income </FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2,884,834</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2,919,006</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">5,803,840</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,346,668</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">7,150,508</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Adjustment,
    note 24</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">21,529</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">21,529</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">21,529</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Comprehensive
    income Restated&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2,906,363</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">5,825,369</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">7,172,037</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Balance
    as of December 31, 2016, as restated </B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2,832,268</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">4,602,314</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">19,074,667</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,988,468</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">4,839,142</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">33,336,859</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(105,186)</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">33,231,673</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Repurchase
    of own capital stock, net</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.05pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(22,842)</FONT></TD>
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(256,021)</FONT></TD>
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(278,863)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.05pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(278,863)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Comprehensive
    income</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,721,672</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(526,664)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,195,008</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(3,386)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,191,622</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 19.25pt; padding-left: 2pt; text-indent: -2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Adjustment,
    note 24</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">173,104</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">173,104</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">173,104</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.05pt; padding-left: 5.05pt; text-indent: -5.05pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Comprehensive
    income Restated &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,894,776</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,368,112</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,364,726</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Balance
    as of December 31, 2017, as restated </B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2,832,268</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">4,579,472</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">20,969,443</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1,732,447</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">4,312,478</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">34,426,108</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(108,572)</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">34,317,536</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.05pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #222222">Increase
    in reserve</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(3,000,000)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3,000,000</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Repurchase
    of own capital stock, net</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;&nbsp;&nbsp;(4,239)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(1,636,057)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(1,640,296)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(1,640,296)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 19.25pt; padding-left: 2pt; text-indent: -2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Comprehensive
    income </FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3,653,347</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(606,787)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3,046,560</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(214,797)</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2,831,763</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 19.25pt; padding-left: 2pt; text-indent: -2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.05pt; padding-left: 5.05pt; text-indent: -5.05pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Balance
    as of December 31, 2018</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2,832,268</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">4,575,233</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">21,622,790</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3,096,390</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3,705,691</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">35,832,372</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(323,369)</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">$</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">35,509,003</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.05pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.7pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR>
    <TD STYLE="width: 25%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 6%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 6%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 7%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 7%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 6%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 8%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 7%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 7%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 7%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; text-align: center">Notes are
part of these consolidated financial statements</P>

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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>Grupo Simec, S.A.B. de C.V.
and Subsidiaries</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>(A subsidiary of Industrias
CH, S.A.B. de C.V.) </B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>Consolidated Statements of Cash
Flows </B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>For the years ended December
31, 2018, 2017 and 2016</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>(In thousands of Mexican pesos)</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 1pt 13.9pt 1pt 14.2pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-indent: 5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-indent: 5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">As restated </TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">As restated </TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Operating activities:</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Net income for the year</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,446,930</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,894,631</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,364,740</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Adjustments:</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,112,418</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,465,759</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,429,381</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Employee benefits</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(10,051)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(7,962)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,351</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Allowance for doubtful accounts</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;27,904</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">5,339</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(16,453)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Interest income from investing activities</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(312,821)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(252,290)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(140,033)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Interest expense from financing activities</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">16,511</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">54,404</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">40,170</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Unrealized foreign exchange loss (gain), net</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(6,985)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(35,754)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">169,699</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Income tax</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">752,462</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,122,809</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">936,394</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">5,026,368</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,246,936</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,790,249</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">(Increase) in Trade receivables </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,082,991)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,209,134)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(209,517)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Decrease/(Increase) in Related parties receivables </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17,465</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(41,311)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(172,322)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">(Increase) in Inventory </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,098,437)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(887,619)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(84,865)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">(Increase) in Accounts receivable other, recoverable taxes and prepaid expenses </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,119,466)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,013,274)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(619,378)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Increase/(Decrease) in Accounts payable trade </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">460,359</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,249,042</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(372,386)&nbsp;&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Increase/(Decrease) in Related parties payables </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">90,806</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">39,604</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(36,093)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Increase in Accounts payable other and accrued liabilities and taxes other than income taxes</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;929,780</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;800,111</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">410,066</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; padding-left: 24.8pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net cash flows provided by operating activities</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,223,884</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,184,355</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">5,705,754</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Investing activities:</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Acquisition of property, plant and equipment </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;(1,994,465)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(3,039,501)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(3,100,259)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Decrease/(increase) in other non-current assets</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">159,732</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;(60,131)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(119,468)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Decrease/(increase) in Other investments</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;88,947</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">339,476</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(54,063)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Cash paid for Business acquisition, net</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(638,976)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Loans granted to related parties</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(477,064)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(412,443)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(2,277,256)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Collection of loans to related parties</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,939,366</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Interest income collected</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">102,307</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">54,237</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">108,151</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; padding-left: 24.8pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net cash flows (used) provided by investing activities</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(820,153)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(3,118,362)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(5,442,895)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -3.7pt; padding-left: 10.75pt; text-indent: -10.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Financing activities:</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 11.15pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Repurchase and placement of own capital stocks, net</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,640,296)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(278,863)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">938,255</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Loans granted to related parties</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(984,623)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(41,027)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(40,170)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Interest expense</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(16,511)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(54,404)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; padding-left: 24.8pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net cash flows (used)/provided by financing activities</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(2,641,430)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(374,294)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">898,085</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Net (decrease)/increase in cash and cash equivalents</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(237,699)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;(308,301)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,160,944</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Cash and cash equivalents at beginning of year</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;7,203,604</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7,536,534</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;6,224,502</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">21,336</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(24,629)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">151,088</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; padding-left: 24.8pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Cash and cash equivalents at end of year</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,987,241</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">7,203,604</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">7,536,534</FONT></TD></TR>
<TR>
    <TD STYLE="width: 53%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center">Notes are part of these consolidated
financial statements</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
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<P STYLE="font: 11pt Book Antiqua, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>Grupo Simec, S.A.B. de C.V.
and Subsidiaries</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>(A subsidiary of Industrias
CH, S.A.B. de C.V.)</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>Notes to Consolidated Financial
Statements</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>For years ended December 31,
2018, 2017 and 2016</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>(In thousands of Mexican pesos,
except foreign currency and where indicated)</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 1pt 13.9pt 1pt 14.2pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; text-transform: uppercase"><B>1.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Nature of business</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13pt 0 35pt; text-align: justify">Grupo Simec, S.A.B. de C.V. is a&nbsp;<I>stock
corporation</I>&nbsp;with&nbsp;<I>variable equity,</I>&nbsp;constituted under the laws of Mexico on August 22, 1990, with a duration
of 99 years.&nbsp;The Company is a subsidiary of Industrias CH, S.A.B. de C.V. (Industrias CH or ICH).&nbsp;The business headquarters
are located in Guadalajara, Jalisco, Mexico and the administrative offices are located on 601 Rd. Lazaro Cardenas, ZIP Code 44440.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The main activity of Grupo Simec,
S.A.B. de C.V. and its subsidiaries (Simec or the Company) is manufacturing, processing and distribution of steel and steel alloys
products in Mexico, United States of America (USA), Canada and Brazil.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Shares of the Company are listed
on the Mexican Stock Exchange (BMV) and the New York Stock Exchange (NYSE).</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Significant events</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On December 5, 2017,
Grupo Simec, S. A. de C. V. and Simec International 7, S.A. de C. V. (a subsidiary company), acquired 2,000 class &ldquo;I&rdquo;
shares of a company named Se&ntilde;ales del Norte S.A. de C.V., representing 100% of the fixed portion of that company&rsquo;s
capital stock and 3,908,782 shares class &quot;II&quot; representing 100% of the variable portion of that company&rsquo;s capital
stock. These shares were purchased on $122.66 million pesos. After the purchase of those shares Se&ntilde;ales del Norte S.A. de
C.V. came under the control of Grupo Simec, S.A.B. de C.V. From that date the company Se&ntilde;ales del Norte S.A. de C.V., is
consolidated in the financial statements. Subsequent to December 31, 2017 on March 13, 2018 the name of Se&ntilde;ales del Norte
S.A. de C.V. was changed to &quot;Siderurgicos Noroeste, S.A. de C.V.&quot;.</FONT></TD></TR></TABLE>

<P STYLE="color: red; font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On May 1, 2018, one
steel mill was acquired in Brazil from ArcelorMittal, which is located in Cariacica, Espiritu Santo and has a production capacity
of 600 thousand tons a year. Another steel mill is being rented from ArcelorMittal in Itauna, Minas Gerais with a production capacity
of 120 thousand tons a year. Upon closing the transaction, the group significantly increased its participation in the long steel
market in Brazil; a confidentiality agreement was signed for this operation.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">As of January 13,2016,
we incorporated GSIM de Occidente, S.A. de C.V. with an investment of $50. The stockholders of GSIM de Occidente are Grupo Simec,
S.A.B. de C.V. with 49,999 shares class &ldquo;I&rdquo; and Simec International, S.A. de C.V., with one class &ldquo;I&rdquo; share.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">As of January 13,
2016, we incorporated Fundiciones de Acero Estructural, S.A. de C.V., with an investment of $50. The stockholders of Fundiciones
de Acero Estructural, S.A. de C.V. are Grupo Simec, S.A.B. de C.V., with 49,999 shares class &ldquo;I&rdquo; and Simec International,
S.A. de C.V., with one class &ldquo;I&rdquo; share.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>3.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Application of new and amended standards
and interpretations and standards not in force yet</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The consolidated financial statements
of Grupo Simec, S.A.B. de C.V. and its Subsidiaries for the periods presented have been prepared in accordance with the International
Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). IFRS also includes all current
International Accounting Standards (IAS), in force, as well as all related interpretations issued by the IFRS Interpretations Committee
(IFRIC), including those issued previously by the Standing Interpretations Committee. The company applied the effective IFRS as
of December 31, 2018.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify">a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
International Financial Reporting Standards, not in force yet.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify; text-indent: -0.25pt">Below are
the rules and amendments that could have an effect on Simec's financial information, which were issued by the IASB, but are not
in effect at the date of these financial statements</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.25pt; text-align: justify; text-indent: 13.95pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><I>Rules applicable starting from 2018:</I></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 7.05pt">a)</TD><TD STYLE="text-align: justify">&nbsp;&nbsp;IFRS 15- Revenue from contracts with customers.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The IASB has published a new
standard, IFRS 15- Income from contracts with customers (IFRS 15 or the new standard). The new standard describes a single comprehensive
model for accounting of revenue from customer contracts and replaces current revenue recognition guidelines included in IFRS standards
and interpretations.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The basic principle of the new
rule is that an entity must recognize the income that represents the transfer of goods or services promised to the client, valued
by the amount that the entity expects to receive in exchange for such goods or services.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The entities must:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&bull;
Identify the contracts with clients which are within the scope of the new standard;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt">&bull; Identify
the performance obligations in the contract: i) sales of goods or services separately, ii) sales dependent or interrelated with
other products or services; (iii) homogeneous and consistent sales;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt">&bull; Determine
the price of the transaction: i) variable consideration and restricted estimates, ii) time value of money and financing component,
iii) non-monetary consideration, iv) consideration paid to the customer;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&bull;
Distribute the transaction price among each separable performance obligation; and</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&bull;
Recognize income when each performance obligation is met: (i) over time, (ii) at a point in time.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The new IFRS 15 increases disclosures
on income and is effective for periods beginning on or after January 1, 2018, allowing for early application. Entities may choose
to retroactively apply the standard or use a modified approach in the year of application.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -0.25in">b) IFRS 9
(2014) - Financial Instruments.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The IASB published IFRS 9 (2009)
and IFRS 9 (2010) which introduced new classification and valuation requirements, and in 2013 disclosed a new model for hedge accounting.
IFRS 9 published in July 2014 represents the final version of the standard, supersedes previous versions of IFRS 9, and completes
the IASB project to replace IAS 39, Financial Instruments.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">IFRS 9 (2014) includes a logical
model for classification and valuation, a single, forward-looking model of impairment, and an approach with substantive changes
to hedge accounting.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><I>Classification and valuation</I></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The classification determines
how financial assets and financial liabilities are recorded in the financial statements and, in particular, how they are valued
continuously. IFRS 9 (2014) introduces a logical approach to the classification of financial assets, which is based on the flow
characteristics and the business model in which the asset is held. This unique, principled approach replaces existing requirements.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><I>Impairment</I></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The new model results in the
application in a single model of impairment to all financial instruments, thus eliminating a source of complexity associated with
the previous requirements. As a part of IFRS 9 (2014), IASB has introduced a new impairment model based on expected losses, which
will require a timelier recognition of expected losses. Specifically, the new standard requires entities to recognize expected
losses since the initial recognition of financial instruments as well as over the life of the</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">instrument on a timelier basis.
Further disclosures will be required on how the losses and the movement of the loss estimate were determined and of the activity
of the estimate for losses.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><I>Hedge Accounting</I></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">IFRS 9 (2014) introduces an approach
with substantive changes for hedge accounting, with improvements to disclosures about risk management activities. The new model
represents a major overhaul of hedge accounting, which aligns accounting manage with risk management activities, allowing entities
to better reflect these activities in their financial statements. In addition, as a result of these changes, users of financial
statements will be better informed about risk management and the effect of hedge accounting on financial reporting.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><I>Own credit risk</I></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">IFRS 9 (2014) also eliminates
the volatility in results that was caused by changes in the credit risk of liabilities that are valued at fair value. This accounting
change means that gains proceeding from the impairment of the risk of our credit on these liabilities are no longer recognized
directly in net earnings&#9; or loss but in other comprehensive income (OCI).</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">IFRS 9 (2014) will come into
force for fiscal years beginning on or after January 1, 2018. Early application is allowed. In addition, changes in credit risk
can be applied in advance and in isolation, without the other changes in the recognition of financial instruments.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.05pt; text-align: justify; text-indent: 14.15pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.05pt; text-align: justify; text-indent: 14.15pt">Amendments
applicable from 2018</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 28.35pt; text-align: justify; text-indent: -7.05pt">a) Amendment
to IAS 40 - Investment Property.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The amendment clarifies that
the transfer of an investment in property will occur when and only when there is a change in its use. A change of use occurs when
the property meets, or fails to meet, the definition of investment property and there is evidence of change of use. In isolation,
a change in management's intentions to use a property does not provide evidence of a change in use.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -14.7pt">b) Amendment
to IAS 28 - Investments in Associates and Joint Ventures.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">This amendment clarifies that
a venture capital organization, collective investment fund, investment trust and other similar entities may opt, at initial recognition,
to measure investments in associates and joint ventures at fair value through changes in profit and loss separately for each associate
and joint business.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">In addition, this amendment allows,
in applying the equity method, that an entity other than an investment entity retains the measurement of the fair value applied
by its associates and joint ventures. It also clarifies that this option is available at the initial recognition for each associate
or joint venture that is an investment entity.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -14.7pt">c) Amendments
to IFRS 2 - Classification and measurement of share-based payment transactions.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: -14.7pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The amendments clarify the following:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt">&bull; When
estimating the fair value of a share-based payment settled in cash, accounting for the effects of the acquisition conditions and
the liability incurred should follow the same approach as for stock-based share-based payment.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt">&bull; Where
tax laws or regulations require an entity to withhold an amount because of an employee's tax liability associated with a share-based
payment, the share-based payment arrangements may allow or require to retain a specified number of equity instruments Equivalent
to the monetary value of the employee's tax liability, that is, the share-based payment arrangement has a &quot;net settlement
characteristic&quot;, if the agreement does not include the net settlement characteristic, that agreement should be classified
as a whole Transaction with share-based payments settled with equity instruments.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt">&bull; A
share-based payment that is modified to change the settlement transaction in cash to the settlement of capital, should take into
account the following:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: 7.1pt">i. The original
liability is written off;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 78pt; text-align: justify; text-indent: -14.2pt">ii. The share-based
payment with share liquidation is recognized on the date of modification of the fair value of the equity instrument granted to
the extent that the services had been rendered until the date of modification; and</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 70.9pt; text-align: justify; text-indent: -7.1pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 78pt; text-align: justify; text-indent: -14.2pt">iii. Any difference
between the carrying amount of the liability at the date of change and the amount recognized in the net equity must be recognized
immediately in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 78pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">Amendments are effective for
annual reporting periods beginning on or after January 1, 2018 with anticipated permitted application.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">Interpretation applicable from 2018:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -0.25in">a) IFRIC
22- Transactions in foreign currency and considerations paid in advance.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">IFRIC 22 Interpretation, issued
by the International Accounting Standards Board, developed by the IFRS Interpretations Committee, addresses how to determine the
date of the transaction for the purpose of establishing the exchange rate to be used in the initial recognition of the asset, expense
or related income on the write-off of a non-monetary asset or non-monetary liability arising from the payment or collection of
the anticipated consideration in foreign currency.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">It is established that the date
of the transaction for the purpose of determining the exchange rate to be used in the initial recognition is the date on which
an entity initially recognizes the non-monetary asset or non-monetary liability arising from the payment or collection of the anticipated
consideration. If there are multiple payments or prepayments, the entity will determine a date of the transaction for each payment
or collection of the anticipated consideration.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">Standard applicable from 2019:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">In January 2016, the IASB published
a new accounting standard, IFRS 16 - Leases, which repeals IAS 17 - Leases and the related interpretation guides.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The main changes in relation
to the previous rule are:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 63.8pt; text-align: justify; text-indent: -14.15pt">i. IFRS
16 provides a comprehensive model for the identification of lease contracts and their treatment in the financial statements of
tenants and landlords.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 63.8pt; text-align: justify; text-indent: -14.15pt">ii. The
new standard applies a control model for the identification of leases, distinguishing between leases and service contracts based
on whether there is an asset identified and controlled by the customer.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 63.8pt; text-align: justify; text-indent: -14.15pt">iii. The
distinction between operating and finance leases is eliminated; therefore, the assets and liabilities of all leases are recognized,
with some exceptions, for leases of short-term low-value assets.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt">iv. The
standard does not include significant changes in the requirements for the lessor's accounting.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The standard is effective for
annual periods beginning on or after January 1, 2019, with early application permitted for entities that have also adopted IFRS
15- Income from Contracts with Customers.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">As of today, Simec continues to evaluate
the effect that this new standard could have on its financial statements.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">Amendments applicable
from 2019:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">a)&nbsp;Amendment</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">&nbsp;to IFRS 28 - Long-term investments in associates and joint ventures.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies that entities
will account for long-term investments in an associate or joint venture (to which the equity method is not applied), using IFRS
9 before accounting for losses or losses due to impairment, applying IAS 28.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">b)&nbsp;Amendment</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">&nbsp;to IFRS 3 - Business combination.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies that when
an entity obtains control of a business that is a joint operation, it will measure again the participation maintained in that business.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">c)</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">Amendment to IFRS 11 - Joint agreements.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies that when
an entity obtains joint control of a business that is a joint operation, it will measure again the participation maintained in
that business</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">d)&nbsp;Amendment</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">&nbsp;to IAS 12 - Income tax.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies that an
entity will account for all the consequences of dividends on income tax in the same way, regardless of how the tax arises.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">e)&nbsp;Amendment</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">&nbsp;to IAS 23 - Costs for loans.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies that when
an asset that meets the requirements to be suitable for its intended use or sale, an entity will treat as part of the general loans,
the outstanding loans taken to obtain that eligible asset.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">f)&nbsp;Amendment</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">&nbsp;to IAS 19 - Benefits to employees.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment requires that when
a change occurs in the plan (modification, reduction or liquidation), the company remeasures its liability or assets for net defined
benefits. Previously, it was not specified how to determine the expenses for the period after the change in the plan. The amendments
require an entity to use the updated assumptions of the new measurement to determine the current cost of the service and the net
interest for the remainder of the reporting period after the change to the plan.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">The amendments are effective for annual
reporting periods beginning on January 1, 2019, with early application allowed.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">Interpretation applicable from 2019:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">IFRIC 23 - Uncertainty regarding the
treatment of income tax.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">The IFRIC 23 interpretation, issued
by the International Accounting Standards Board, developed by the IFRS Interpretations Committee, adds to the requirements of IAS
12 - Income taxes, the specification of how to reflect the effects of the uncertainty in accounting for income tax, when it is
unclear how to apply tax laws to a particular transaction or circumstance, or it is unclear whether a tax authority will accept
the treatment of an entity.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">This interpretation will apply for
the annual reporting periods that begin as of January 1, 2019, with early application allowed.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">Amendments applicable from 2020:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">a)</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">Conceptual Framework</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">In March 2018, the IASB issued
a new revised version of the conceptual framework for financial information. The Conceptual framework for financial information
contains updated definitions of assets and liabilities in the financial statements. In addition, new concepts and guidance have
been added to the following topics:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 60pt"></TD><TD STYLE="width: 20pt; text-align: right"><FONT STYLE="text-transform: uppercase">i.</FONT></TD><TD STYLE="padding-left: 9pt">Measurement, including the factors to be considered when
selecting a measuring base.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 60pt"></TD><TD STYLE="width: 20pt; text-align: right"><FONT STYLE="text-transform: uppercase">ii.</FONT></TD><TD STYLE="padding-left: 9pt">Presentation and disclosure, including when to classify
income and expenses in other comprehensive income.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 60pt"></TD><TD STYLE="width: 20pt; text-align: right"><FONT STYLE="text-transform: uppercase">iii.</FONT></TD><TD STYLE="padding-left: 9pt">The reporting entity.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 60pt"></TD><TD STYLE="width: 20pt; text-align: right"><FONT STYLE="text-transform: uppercase">iv.</FONT></TD><TD STYLE="padding-left: 9pt">When the asset and liabilities are eliminated from the
financial statements.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.1pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">The conceptual framework also clarifies
the roles of management, prudence, and uncertainty of measurement in financial reporting.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Several IFRSs have also been amended
for references to the conceptual framework. The amendments to the IFRS for changes to the conceptual framework, update some of
these references and quotations to refer to the conceptual framework for financial reporting issued in 2018 and makes</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">other amendments to clarify
what version of the Conceptual framework is mentioned in each document.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">b)</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">Amendment to IFRS 3 &ndash; Business combination.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies the definition
of a business, with the objective of helping entities determine whether a transaction should be accounted for as a business combination
or as an acquisition of assets. The amendment consists of the following:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 60pt"></TD><TD STYLE="width: 20pt; text-align: right">I.</TD><TD STYLE="padding-left: 9pt">It clarifies that, in order to be considered a business,
an acquired set of activities and assets must include at least a contribution and a substantive process, which together contribute
significantly to the ability to create products.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 60pt"></TD><TD STYLE="width: 20pt; text-align: right">II.</TD><TD STYLE="padding-left: 9pt">Eliminates the evaluation of market participants to determine
if they are able to replace any missing inputs or processes and continue to produce products.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 60pt"></TD><TD STYLE="width: 20pt; text-align: right">III.</TD><TD STYLE="padding-left: 9pt">Adds guidance and illustrative examples to help entities
determine whether a substantive process has been acquired.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 60pt"></TD><TD STYLE="width: 20pt; text-align: right">IV.</TD><TD STYLE="padding-left: 9pt">Restricts the definitions of a business and products by
focusing on the goods and services provided to customers and eliminating the reference to the ability to reduce costs.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 60pt"></TD><TD STYLE="width: 20pt; text-align: right">V.</TD><TD STYLE="padding-left: 9pt">Adds an optional concentration test that allows for a
simplified assessment of whether an acquired set of activities and assets is not a business.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 85.05pt; text-align: justify; text-indent: -14.15pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">c)</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">Amendments to IAS 1 - Presentation of financial statements and IAS 8 - Accounting
policies, changes in estimates and accounting errors.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">These amendments clarify the definition
of &quot;Material&quot; and, consequently, modifications are made to a number of other standards by the definition of Material.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 35.45pt">The amendments
improve the understanding of the definition of material to:&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 14.15pt; text-align: right">I.</TD><TD STYLE="text-align: justify; padding-right: 12.7pt; padding-left: 6pt">Align the drafting of the definition in the IFRS standards and the conceptual
framework, to avoid the possibility of confusion arising from different definitions.&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 14.15pt; text-align: right">II.</TD><TD STYLE="text-align: justify; padding-right: 12.7pt; padding-left: 6pt">Incorporate the support requirements in IAS 1, in the definition to give
them greater importance and clarify their applicability; and&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.9pt"></TD><TD STYLE="width: 14.15pt; text-align: right">III.</TD><TD STYLE="text-align: justify; padding-right: 12.7pt; padding-left: 6pt">Provide existing information on the definition of Material, along with the
definition.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 35.45pt">Simec is evaluating
the impact that these changes could have on their financial statements.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 92.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.2pt"></TD><TD STYLE="width: 18pt">4)</TD><TD STYLE="text-align: justify; padding-right: 12.7pt"><B>Basis of preparation and presentation of the financial statements</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The consolidated financial statements
have been prepared in accordance with IFRS as discussed in Note 3, based on historical costs. Historical cost is generally based
on the fair value of the consideration given in exchange for assets.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><B><I>Consolidation basis </I></B>&ndash;
The consolidated financial statements include the financial statements of Grupo Simec, S.A.B. de C.V. and the entities controlled
by the Company (its subsidiaries). Control is obtained when the company possesses the power to govern the financial and operative
policies of an entity in order to obtain benefits from its activities. The results of subsidiaries acquired or sold during the
year are included in the consolidated financial statements from the date of acquisition or up to the date of sale, as the case
may be. Total comprehensive income (loss) of subsidiaries is attributed both to the Company and to the non-controlling interests
even if the non-controlling interests have a deficit balance reflecting allocated losses.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">Within the consolidation process,
adjustments are made to the financial statements of the subsidiaries to adapt their accounting policies so that they are aligned
with those used by the Company. All significant intercompany transactions and balances between companies are eliminated during
consolidation.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">Changes in investments in subsidiaries
of the Company that do not result in a loss of control are recorded as equity transactions. The book value of the company's non-controlling
investments and shares is adjusted to reflect changes in the corresponding investments in subsidiaries. Any difference</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">between the amount by which
non-controlling shares are adjusted and the fair value of the consideration paid or received is recognized directly in the estate
and is attributed to the owners of the company.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">When the company loses control
of a subsidiary, the profit or loss in the provision is calculated as the difference between (i) the sum of the fair value of the
consideration received and the fair value of any retained participation and (ii) the value in Previous books on assets (including
commercial credit) and liabilities of the subsidiary and any non-controlling participation. The amounts previously recognized in
other comprehensive income items related to the subsidiary are recorded (that is, reclassified to profit or loss or transferred
directly to retained earnings) in the same manner established for the case of the disposal of significant assets or liabilities.
The fair value of any investment retained by the former subsidiary on the date of loss of control is regarded as the fair value
for initial recognition in its subsequent accounting treatment, according to IAS 39, financial instruments: Recognition and valuation,
or, where appropriate, the cost in the initial recognition of an investment in an associate or entity under joint control.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">As of December 31, 2018, and
2017, the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Percentage of equity owned</B></FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Subsidiaries established in Mexico:</B></FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 1 7</B></FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Compa&ntilde;ia Siderurgica de Guadalajara, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Arrendadora Simec, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec International, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Compa&ntilde;ia Siderurgica del Pacifico, S.A. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. (8)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Industrias del Acero y del Alambre, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Procesadora Mexicali, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Servicios Simec, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Sistemas de Transporte de Baja California, S.A.&nbsp;de&nbsp;C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Operadora de Servicios Siderurgicos de Tlaxcala, S.A.&nbsp;de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Operadora de Metales, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">CSG Comercial, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.95%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.95%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Corporacion Aceros DM, S.A. de C.V. and subsidiaries&nbsp;(1)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Acero Transportes San, S.A. de C.V. (1)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec Acero, S.A. de C.V. (8)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Corporacion ASL, S. A. de C.V.&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec International 6, S.A. de C.V. (8)&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec International 7, S.A. de C.V.&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec International 9, S.A.P.I. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Corporativos G&amp;DL, S.A. de C.V. (8)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Orge, S.A. de C.V.&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Siderurgica del Occidente y Pacifico, S.A. de C.V.&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">RRLC, S.A.P.I. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">95.10%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">95.10%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Grupo Chant, S.A.P.I. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">97.61%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">97.61%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Aceros Especiales Simec Tlaxcala, S.A. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Recursos Humanos de la Industria Siderurgica de Tlaxcala, S.A. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">GSIM de Occidente S.A. de C.V. (9) </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Fundiciones de Acero Estructural, S.A. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">Sider&uacute;rgicos Noroeste,
        S.A. de C.V. (10)</P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">&nbsp;</P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">&nbsp;</P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">&nbsp;</P></TD>
    <TD STYLE="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; vertical-align: top"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; vertical-align: top"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt"><B>&nbsp;</B></P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt"><B>Subsidiaries established
        in foreign countries:</B></P></TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">SimRep Corporation and Subsidiaries (3) (4) (5) (8)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">50.22%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">50.22%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Pacific Steel, Inc. (4)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Pacific Steel Projects, Inc. (4)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec Steel, Inc. (4)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec USA, Corp. (4)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Undershaft Investments, NV. (6)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">GV do Brasil Industria e Comercio de A&ccedil;o LTDA (7)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Companhia Siderurgica do Espiritu Santo S.A. (11)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    </TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">GS Steel B.V. (2)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 18pt">(1)</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">Companies located in San Luis Potosi. For purposes of this report constitute
the &ldquo;Grupo San&rdquo;.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Company established
in Netherlands.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">ICH owns 49.78% of
the shares in this company.</FONT></TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(4)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Companies established
in the United States of America, except a subsidiary of SimRep which is established in Canada.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(5)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">SimRep as an individual
company has no significant &#9;operations or assets, except for its investment in Republic Steel. For purposes of this report,
these companies are named &ldquo;Republic&rdquo;.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(6)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Company established
in Cura&ccedil;ao.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(7)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Company established
in Brazil.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(8)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Companies that have
lost the entire capital stock, except Corporativos G&amp;DL, S.A. de C.V., and Administradora de Servicios Sider&uacute;rgicos
de Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(9)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Company incorporated
in 2016.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(10)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Company incorporated
in 2017.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(11)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Company incorporated
in 2018.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><B>Summary of the main accounting
policies</B> &ndash;The preparation of the attached consolidated financial statements requires the company's management make certain
estimates and use certain assumptions to value some of the items in the financial statements and to make the disclosures required
in the same. However, actual results may differ from these estimates. The Company&rsquo;s management, using its professional judgment,
believes that the estimates made and assumptions used were adequate under the circumstances. The significant accounting policies
of the Company are those mentioned below:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>a.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Conversion of
foreign subsidiaries financial statements </I></B><I>&ndash;</I> The functional and reporting currency of the Company is the Mexican
peso ($). The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting
Standard (IAS) 21, <I>The Effects of Changes in Foreign Exchange Rates</I>. Under this standard, the first step to convert financial
information from operations abroad is the determination of the functional currency. The functional currency is the currency of
the primary economic environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The U.S. dollar (US Dollar or
USD$) was considered as the functional currency of all the U.S. subsidiaries and Brazilian Real for subsidiaries established in
Brazil; therefore, the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The exchange rates
at the balance sheet date, to all assets and liabilities.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The historical exchange
rate at stockholders&rsquo; equity accounts and revenues, costs and expenses.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The conversion differences are
carried directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation
effects of foreign subsidiaries.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Relevant exchange rates used in
the preparation of the consolidated financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of December 31, 2018</FONT></TD>
    <TD STYLE="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19.66</FONT></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of December 31, 2017</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19.74</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Average exchange rate for the year ended December 31, 2018 (*)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19.23</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Average exchange rate for the year ended December 31, 2017 (*)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">18.94</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of April, 9 of 2019</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">18.97</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.5pt"></TD><TD>(*)</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">Average exchange rate used to translate revenues, costs and expenses of
the companies mentioned above.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>b.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Business combinations
</I></B><I>&ndash;</I> Acquisitions of subsidiaries and businesses units are accounted for</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">using the acquisition method.
<FONT STYLE="font-family: Trebuchet MS, Times, Serif">The consideration for each acquisition is valued at its fair value on the
date of exchange of the transferred assets, liabilities incurred or assumed and capital instruments issued by the Company in exchange
for control of the acquired. The costs related to the acquisition are recognized in the results when incurred.</FONT></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the date of acquisition, the
identifiable assets acquired and the liabilities assumed are recognized at their fair value, except:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax assets
or liabilities and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance
with IAS 12, <I>Income Taxes,</I> and IAS 19, <I>Employee Benefits,</I> respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Assets (or disposal
groups) that are classified as held for sale in accordance with IFRS 5, <I>Non-</I>current <I>Assets Held for Sale and Discontinued
Operations,</I> are measured in accordance with that Standard.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Any excess of the cost of acquisition
for the Group's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated
company recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment
and is assessed for impairment annually. Any excess of the Group's interest in the net fair value of the assets, liabilities and
contingent liabilities over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When the consideration transferred
by the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement,
the contingent consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized
against goodwill, providing that it has arisen from reliable information on the fair value at the acquisition date and occur during
the &lsquo;measurement period&rsquo; (which cannot exceed one year from the acquisition date). All other subsequent adjustments
are recognized in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The subsequent accounting for
changes in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the
contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting
dates. Contingencies classified as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37,
<I>Provisions, Contingent Liabilities and Contingent Assets</I>, as appropriate, with the corresponding gain or loss being recognized
in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When a business combination is
achieved in stages, the Company&rsquo;s previously held equity interest in the acquiree are remeasured to fair value at the acquisition
date (i.e. the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss.
Amounts arising from interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive
income (loss) are reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">If the initial accounting for
a business combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional
amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period,
or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed
at the acquisition date that, if known, would have affected the amounts recognized at that date.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>c.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Cash and cash
equivalents and temporary investments </I></B><I>&ndash;</I> Cash consists of deposits in bank accounts that do not generate interest.
Cash equivalents consists in temporary investments referred to as short-term fixed income investments whose original maturity is
less than three months. These investments are reported at cost plus accumulated interest. The value so determined approximates
their fair value.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Temporary investments in equity
instruments are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value
are recognized in profit or loss.</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>d.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Allowances for
doubtful accounts</I></B><I> &ndash;</I> The Company follows the practice of recording an estimation of an allowance for doubtful
accounts, which is determined by considering the balances of clients with more than a year old, those in litigation and or specific
recovery problems. Actual results may differ materially from these estimates in the future.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>e.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Inventories
and cost of sales </I></B><I>&ndash;</I> Inventories are stated at the lower of cost or net realizable value. The cost allocation
formula used is the average cost. The cost includes acquisition costs of materials, labor and overhead costs related to manufacturing
and distribution, based on normal activity levels. The net realizable value represents the estimated selling price for inventories
less all estimated costs of completion and other necessary to make the sale, which is recorded in the statement of financial position
and against account is the cost of sales.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company classifies raw material
inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term
inventories those which in accordance with historical data and production trends will not be consumed in the short-term (one year).</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company classified as long-term
inventory certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed
in the short-term. The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been
inactive in Lorain, Ohio USA plant (see Note 9). The Company has 136,541 metric tons (MT) of coke inventory valued at 953 million
Mexican pesos (average of USD$ 355/MT) on hand at December 31, 2018 and 136,541 MT of coke inventory valued at 1,037 million Mexican
pesos (average of USD$ 385.00/MT) on hand at December 31, 2017 that is classified as long-term in the accompanying Consolidated
Statements of Financial Position.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company follows the practice
of providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover
above one year, which is recorded in the statement of financial position and against account is the cost of sales.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The cost of sales of the Company
includes inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in
cost of goods sold. Vendor payment incentives are recorded as a reduction to cost of goods sold.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>f.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Property</I>,
<I>plant and equipment &ndash;</I></B> Property, plant and equipment are <B>r</B>ecorded at acquisition cost less any recognized
impairment loss. Cost includes all expenses related with acquisition and installation and, for qualifying assets, borrowing costs
(interest) capitalized in accordance with the Company&rsquo;s accounting policy. Depreciation is recognized so as to write off
the cost of assets (other than land and properties under construction) less their residual values over their useful lives, using
the straight-line method, and commences when the assets are ready for their intended use. The estimated useful lives, residual
values and depreciation method are reviewed at the end of each reporting period, with the effect of any change in estimates accounted
for on a prospective basis.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">An item of property, plant and
equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the
asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the
difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The initial estimated useful
lives of the Company&rsquo;s main assets are as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; width: 70%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 72%">&nbsp;</TD>
    <TD STYLE="width: 28%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Years</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 2.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Buildings</FONT></TD>
    <TD STYLE="padding-right: 35.15pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">10 to 65</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 2.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Machinery and equipment</FONT></TD>
    <TD STYLE="padding-right: 35.15pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5 to 40</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 2.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Transportation equipment</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 2.85pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Furniture, mixtures and computer equipment</FONT></TD>
    <TD STYLE="padding-right: 35.15pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3 to 10</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Repair and maintenance costs
that significantly increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies,
comprising of spare parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred
in the manufacturing process. All other repair and maintenance costs are</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">expensed as incurred. Capital
expenditures for projects that cannot be put into use immediately are included in constructions and machinery in-progress. When
constructions and machinery in-progress are completed, they are transferred to depreciable assets.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>g.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Leases</I></B><I>
&ndash;</I> Leases are classified as financial leases when the terms of the lease contract substantially transfer to tenants all
the risks and benefits inherent in the property. All other leases are classified as operating leases.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Operating lease payments are
recognized as an expense on a straight-line basis over the lease term, except where another systematic basis is more representative
of the time pattern in which economic benefits from the leased asset are consumed. Contingent rentals arising under operating leases
are recognized as an expense in the period in which they are incurred.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">In the event that lease incentives
are received to enter into operating leases, such incentives are recognized as a liability. The aggregate benefit of incentives
is recognized as a reduction of rental expense on a straight-line basis, except where another systematic basis is more representative
of the time pattern in which economic benefits from the leased asset are consumed.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>h.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Costs for loans</I></B><I>
&ndash;</I> Costs for loans directly attributable to the acquisition, construction or production of qualifying assets, which are
assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of
those assets, until such time as the assets are ready for their intended use or sale.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Investment income earned on the
temporary investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible
for capitalization.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">All other costs for loans are
recognized in profit or loss in the period in which they are incurred.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>i.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Intangible assets
&ndash; </I></B>Intangible assets with definite useful lives that are acquired separately are carried at cost, less accumulated
amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful
lives. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any
changes in estimate being accounted for, on a prospective basis. Intangible assets with indefinite useful lives that are acquired
separately are carried at cost less accumulated impairment losses.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Expenditure on research activities
is recognized as an expense in the period in which it is incurred.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the
following have been demonstrated:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The technical feasibility
of completing the intangible asset so that it will be available for use or sale;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The intention to complete
the intangible asset and use or sell it;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The ability to use
or sell the intangible asset;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">How the intangible
asset will generate probable future economic benefits;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The availability of
adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The ability to measure
reliably the expenditure attributable to the intangible asset during its development.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The amount initially recognized
for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first
meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure
is recognized in profit or loss in the period in which it is incurred. Subsequent to</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">initial recognition, internally-generated
intangible assets are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible
assets that are acquired separately.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Intangible assets acquired in
a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition
date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination
are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that
are acquired separately.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An intangible asset is derecognized
on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition
of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are
recognized in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>j.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Goodwill &ndash;
</I></B>Goodwill arising on a combination of business is carried as an asset at cost as established at the date of acquisition
of the control of the business less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is
allocated to each of the Company&rsquo;s cash-generating units that would be expected to benefit from the synergies of the combination.
A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is
indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than it&acute;s carrying
amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to
the other assets of the unit pro rata based on the carrying amount of each asset in the unit. An impairment loss recognized for
goodwill is not reversed in subsequent periods. On disposal of the relevant cash-generating unit, the attributable amount of goodwill
is included in the determination of the profit or loss on disposal.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>k.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Impairment of
tangible and intangible assets other than goodwill &ndash; </I></B>At the end of each reporting period, the Company reviews the
carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered
an impairment loss. If any of such indication exists, the recoverable amount of the asset is estimated in order to determine the
extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the
Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a reasonable and consistent
basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they
are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.
Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least
annually, and whenever there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less
costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the
asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating
unit) is estimated to be less than it&acute;s carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced
to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Where an impairment loss subsequently
reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable
amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment
loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation of goodwill when there
is business combination will be distributed among each of the cash generating units of the acquiring entity, expected synergy benefits.
A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit, the carrying
amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying
amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the
related asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation
increase.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>l.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Provisions</I></B>
&ndash; Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event,
it is probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of
the obligation. </FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The amount recognized as a provision
is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account
the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle
the present obligation, it&acute;s carrying amount is the present value of those cash flows.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>m.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Employee benefits
</I></B><I>&ndash;</I> The costs of direct benefits and defined benefit and defined contribution retirement plans are recognized
as an expense when employees have rendered service entitling them to the right to receive those benefits.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The retirement benefit liability
is determined based on the present value of the defined benefit obligation at the date of the statement of financial position.
Any compensation included in the determination of the liability premiums corresponds to seniority premiums for retirement. Actuarial
gains and losses are recognized on profit or loss for the year. The retirement benefit liability and the related net cost of the
period are determined under the Projected unit credit method based on projected salaries and certain assumptions determined by
independent actuaries.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Liabilities for employee benefits
recognized in the consolidated statement of financial position represent the present value of the defined benefit obligation.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Republic operates various employee
benefit plans. The contributions to these benefit plans are either contractually determined by the terms of a collective bargaining
agreement with the United Steelworkers or they are under the terms of a defined contribution plan. Accordingly, the company pays
fixed contributions to separate entities and they are expensed in the period in which the employees rendered the services entitling
them to the benefits.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>n.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Earnings per
share </I></B><I>&ndash;</I> Income per share is calculated by dividing net income related to the controlling interests, by the
weighted average shares outstanding during each year presented.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>o.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Income taxes</I></B><I>
&ndash; </I>Income taxes represents the sum of the tax currently payable and deferred tax.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Current tax</I></B>
&ndash; The Company incurs Income Tax (ISR) (See note 15) which is recorded in the result in the year in which it is determined.
Determined ISR is based on fiscal earnings. Fiscal earning differs from the gain reported in the Consolidated Comprehensive Income
Statement, due to taxable income or deductible expenses in other years and items which are never taxable or deductible. The tax
liability for the Company is computed using statutory rates promulgated or substantially approved at the end of the period on report.
</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Deferred tax</I></B>
&ndash;Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements
and the corresponding tax basis using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary
differences, and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is
probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such assets
and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition (other than
in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting
profit.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The carrying amount of deferred
tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable
earnings will be available to allow all or part of the asset to be recovered.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities
are computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized,
based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes
in the statutory rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities
and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the reporting date,
to recover or settle the carrying amount of its assets and liabilities.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities
are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they
relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities
on a net basis.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The Company follows the practice
of recognizing the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Current and
deferred tax for the period</I></B> &ndash; Current and deferred tax are recognized as an expense or income in periodic profit
or loss, except when they relate to items that are recognized in other comprehensive income (loss) or directly in equity, in which
case, the current and deferred tax are also recognized in other comprehensive income (loss) or directly in equity, respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Interests on
recoverable tax balances</I></B> &ndash; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive
income as interest income.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>p.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Foreign currencies
&ndash; </I></B>In preparing the financial statements of each individual group entity, transactions in currencies other than the
entity&rsquo;s functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the
transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates
prevailing at that date. In the case of non-monetary items, which arise from the payment or collection of anticipated considerations,
are recognized at the exchange rate in force of the date of the transaction. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Exchange differences are recognized
in profit or loss in the period in which they arise except for:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Exchange differences
on foreign currency borrowings relating to assets under construction for future productive use,&#9; which are included in the cost
of those assets when they are regarded as an adjustment to interest costs on those foreign currency borrowings;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Exchange differences
on transactions entered into in order to hedge certain foreign currency risks; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Exchange differences
on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur
(therefore forming part of the net investment in the foreign operation), which are recognized initially in other comprehensive
income and reclassified from equity to profit or loss on sell all or part of the net investment.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>q.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Financial instruments
&ndash; </I></B>Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual
provisions of the instrument.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets and financial
liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue
of financial assets and financial liabilities are added to or deducted from the fair value of the financial assets or financial
liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets
or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>r.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Financial assets
&ndash; </I></B>Financial assets are classified into the following specified categories: &ldquo;financial assets at fair value
through profit or loss&rdquo;, &ldquo;held-to-maturity investments&rdquo;, &ldquo;available-for-sale financial assets&rdquo; and
&ldquo;loans and receivables&rdquo;. The classification depends on the nature and purpose of the financial assets and is determined
at the time of initial recognition. All regular way purchases or sales of financial assets are recognized and derecognized on a
trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within
the time frame established by regulation or convention in the marketplace. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The effective interest method
is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period.
The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid
or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through
the expected life of the debt instrument, or, (where appropriate), a shorter period, to the net carrying amount on initial recognition.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company does not have financial
assets classified as &ldquo;available-for-sale financial assets&rdquo;.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Loans and receivables are non-derivative
financial assets with fixed or determinable payments that are not quoted in an active market. Loans and accounts receivable are
measured at amortized cost using the effective interest method, less any impairment.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets are assessed
for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is
objective evidence that, &#9;as a result of one or more events that occurred after the initial recognition of the financial asset,
the estimated future cash flows of the investment have been affected.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Objective evidence of impairment
could include:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Significant financial
difficulty of the issuer or counterparty; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Breach of contract,
such as a default or delinquency in interest or principal payments; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">It becoming probable
that the borrower will enter bankruptcy or financial re-organization; or</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The disappearance
of an active market for that financial asset because of financial difficulties.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">For certain categories of financial
assets, such as trade receivables, assets that are assessed not to be impaired individually are, in addition, assessed for impairment
on a collective basis. Objective evidence of impairment for a portfolio of receivables could include the Company&rsquo;s past experience
of collecting payments, as well as observable changes in national or local economic conditions that correlate with default on receivables.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">For financial assets carried at
amortized cost, the amount of the impairment loss recognized is the difference between the asset&rsquo;s carrying amount and the
present value of estimated future cash flows, discounted at the financial asset&rsquo;s original effective interest rate.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The carrying amount of the financial
asset is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying
amount is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, it is written off
against the allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account.
Changes in the carrying amount of the allowance account are recognized in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Except for equity instruments
available for sale, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively
to an event occurring after the impairment was recognized, the previously recognized impairment loss is reversed through profit
or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the
amortized cost would have been had the impairment not been recognized.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company recognizes a financial
asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially
all the risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially
all the risks and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest
in the asset and an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and
rewards of ownership of a transferred financial asset, the Company continues to recognize the financial asset and also recognizes
a collateralized borrowing for the proceeds received.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On recognition totally a financial
asset, the difference between the asset&rsquo;s carrying amount and the sum of the consideration received and receivable and the
cumulative gain or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit
or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>s.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Financial liabilities
&ndash; </I></B>Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity
in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.
Financial liabilities are classified as either financial liabilities &ldquo;at fair value through profit or loss&rdquo; or &ldquo;other
financial liabilities&rdquo;. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial liability at fair value
with changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value
with changes through profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A financial liability is classified
as held for trading if:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">It has been acquired
principally for the purpose of repurchasing it in the near term; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On initial recognition,
it is part of a portfolio of identified financial instruments that the Company manages together and has a recent actual pattern
of short-term profit-taking; or </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">It is a derivative
that has not been designated as a hedging instrument and fulfils the condition to be effective.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt; text-align: left">-</TD><TD>A financial liability other than a financial liability held
for trading may be designated as at fair value through profit or loss upon initial recognition if:</TD>
</TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 110.9pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace">o</FONT><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;Such</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;designation eliminates
or significantly reduces a measurement or recognition inconsistency that would otherwise arise; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 110.9pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace">o</FONT><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;The</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;financial liability
forms part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on
a fair value basis, in accordance with the Company&rsquo;s documented risk management or investment strategy, and information about
the grouping is provided internally on that basis; or</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 110.9pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace">o</FONT><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;It</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;forms part of a contract
containing one or more embedded derivatives, and IAS 39, <I>Financial Instruments: Recognition and Measurement,</I> permits the
entire combined contract (asset or liability) to be designated as at fair value through profit or loss.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Financial liabilities
at fair value through profit or loss are recorded at fair value, with any gains or losses arising on remeasurement recognized in
profit or loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability and
is included in the &lsquo;other gains and losses' line item in the consolidated statement of comprehensive income.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other financial liabilities
including borrowings are subsequently measured at amortized cost using the effective interest method. The effective interest method
is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period.
The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the
financial liability, or (where appropriate a shorter period), to the net carrying amount on initial recognition.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The Company derecognizes
financial liabilities when, and only when, the Company&rsquo;s obligations are discharged, cancelled or they expire. The difference
between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit
or loss. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>t.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Derivative financial
instruments &ndash; </I></B>The Company sometimes uses derivative financial instruments for hedging risks associated with natural
gas prices; this commodity is used for the production of goods, for which it conducted studies on historical consumption, future</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">requirement and commitments
acquired, thus diminishing its exposure to risks other than its normal operating risks.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">These derivatives are initially
recognized at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value
at the end of reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is
designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the
nature of the hedge relationship.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">To mitigate the risks associated
with changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company
uses natural gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby
the Company receives a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized
as part of the Company&rsquo;s operating cost.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the inception of the hedge
relationship, the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management
objectives and its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing
basis, the Company documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values
or cash flows of the hedged item attributable to the hedged risk.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The effective portion of changes
in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income
and accumulated under the heading of <I>fair value of derivative financial instruments, </I>net of the corresponding income taxes.
The gain or loss relating to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included
in the cost of sales line item.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company periodically evaluates
the changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure
to natural gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash
flows of the primary position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the
hedging instrument in a range between 80% and 125%.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Amounts previously recognized
in other comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or
loss, in the same line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged
forecasted transaction results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously
accumulated in equity are transferred from equity and included in the initial measurement of the cost of the non-financial asset
or non-financial liability.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Hedge accounting is discontinued
when the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when
it no longer qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in
other comprehensive income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately
recognized in profit or loss. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity
is recognized immediately in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>u.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Revenue from
contracts with customers</I></B><I> &ndash;</I> The income derived from contracts with customers is recognized at the moment in
which the control of the goods or services is transferred to the client for an amount that reflects the consideration to which
the company expect to have rights, in exchange for those goods and services.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Sale of goods:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Revenues from the sale of the
products manufactured by the company (&quot;products&quot;) are recognized at the time the asset control is transferred to the
customer. The normal credit term on the sale of products is 30 to 90 days after delivery.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company considers that there
are no other obligations to be fulfilled in the contracts, which are obligations to be fulfilled separately and in which a portion
of the transaction price should be allocated. When determining the transaction price for the sale of products, the Company would
consider the possible effects of the variable consideration, the existence of important financing components, the consideration
other than cash and the consideration payable to the client.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract balances</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contractual assets</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An asset of the contract is the
right to obtain a consideration in exchange for the goods or services transferred to the client. If the Company fulfills an obligation
when transferring goods or services to a customer before the customer pays the consideration or before the collection is due, an
asset derived from the contract is recognized for the conditional consideration that the Company is entitled to collect.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Accounts receivable</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An account receivable represents
the company's right to collect a consideration that is unconditional, that is, only the passage of time is required so that the
payment of the consideration is payable.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract liabilities and customer
advances</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A liability of the contract is
the obligation to transfer control over goods or services to a customer, in the future, that arises from a collection right. If
a customer pays the consideration before the Company transfers the goods or services, a contract liability is recognized when the
payment is due and an advance from the client when the payment is made. Contract liabilities (or a customer's advance) are recognized
as income when the Company fulfills its obligations under the contract.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>v.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Financial information
by operating segment - </I></B>An operating segment is an identifiable component of the Company that performs business activities,
from which it may earn revenues and incur expenses, including those income and expenses related to transactions with other components
of the entity and upon which the company has separate financial information that is evaluated regularly by the Board of Directors,
in making decisions to allocate resources and assess segment performance.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>w.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Environmental
liabilities - </I></B>The Company and other steel companies are subject to stringent environmental laws and regulations. It is
the policy of the Company to endeavor to comply with applicable environmental laws and regulations. The Company established a liability
for an amount which the Company believes is appropriate, based on information currently available, to cover costs of environmental
remediation it deems probable and estimable. The liability represents an estimate of the environmental remediation costs associated
with the required future steps of remediation, based upon management's evaluation of probable outcomes. These estimates are based
on currently available facts, existing technology and presently enacted laws and regulations. The precise timing of remediation
activities cannot be reliably determined at this time due to the absence of any deadlines for remediation under the applicable
environmental laws and regulations pursuant to which such remediation costs will be expended. Accordingly, the Company has not
discounted its environmental liabilities. Currently no claims for recovery are netted against the recorded liabilities.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>x.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Cost of sales
and expenses by function - </I></B>The Company classifies its costs and expenses by function in the Consolidated Statements of
Comprehensive Income, according to the industry practices where the Company operates.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>5)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Critical accounting
judgments and key sources of estimation</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">In the application of the Company&rsquo;s
accounting policies, which are described in Note 4, management is required to make judgments, estimates and assumptions regarding
the carrying amounts of assets and liabilities. The estimates and associated assumptions are based on historical experience, the
future and other factors that are considered to be relevant. Actual results may differ from these</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">estimates.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The estimates and underlying
assumptions are reviewed on an ongoing basis and the resulting changes are recorded on the period in which the estimate has been
modified, if such change affects only that period or in future periods.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt; font-weight: normal">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><I>Critical
accounting judgments</I> <FONT STYLE="font-weight: normal">&ndash; The following are the critical judgments in the application
of accounting policies, apart from those involving estimations, that the management have made in the process of applying the Company&rsquo;s
accounting policies and that have the most significant effect on the amounts recognized in the financial statements:</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 10pt">-</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B><I>Functional
currency</I></B><I> &ndash;</I> The Company&rsquo;s management has evaluated all the indicators that in its opinion are relevant
and has concluded that the Company&rsquo;s functional currency is the Mexican Peso. Likewise, the Company has concluded that the
functional currency of the companies located abroad are those mentioned in Note 4-a.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt; font-weight: normal">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><I>Key
information for estimates <FONT STYLE="font-weight: normal">&ndash;</FONT></I><FONT STYLE="font-weight: normal"> The following
is the key assumptions, and other key sources of estimation at the consolidated balance sheet date, that have a significant risk
of causing a material adjustment to the carrying amounts of assets and liabilities within the following financial year.</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Allowance for
doubtful accounts</I></B> &ndash; Management applies judgment at each balance sheet date creating an allowance for doubtful accounts,
in order to show the possible financial loss caused by the inability of customers to make the corresponding payments. The Company
calculates its allowance based on the accounts receivable aging and other considerations for specific accounts. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Net realizable
value of inventory </I></B>&ndash; At each balance sheet date, professional judgment is used to determine any impairment in inventory.
Inventory is considered as impaired when its carrying value is higher than its net realization value. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Impairment of
long-lived assets in use</I></B> &ndash; Management applies professional judgment at each balance sheet date to determine whether
the long-lived assets in use are impaired. Long-lived assets in use are impaired when the carrying value is greater than the recoverable
amount and there is objective evidence of impairment. The recoverable amount is the present value of the discounted future cash
flows that will generate during the remaining useful life, or liquidation value (fair value).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Estimating useful
lives and residual values of property, plant and equipment</I></B> &ndash; As described in Note 4 f, the Company reviews the estimated
useful life and residual values of property, plant and equipment at the end of each annual reporting period.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Impairment of
goodwill &ndash;</I></B> Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating
units to which goodwill has been allocated. The value in use calculation requires management to estimate the future cash flows
expected to arise from the cash-generating unit and a suitable discount rate in order to calculate present value.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Employee Benefits
</I></B>- The valuation of employee benefits is carried out by independent actuaries based on actuarial studies. Among others,
the following assumptions, which can have an effect are used:(i) discount rates, (ii) the expected growth rates of wages and (iii)
turnover rates and mortality recognized tables. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify">A change in the economic, employment
and fiscal conditions could modify the estimates.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Contingencies
&ndash;</I></B> The Company is subject to transactions or contingent events for which it uses professional judgment in the development
of estimates of probability of occurrence. Factors that are considered in these estimates are the current legal situation at the
date of the estimate and, the opinion of the legal advisers.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Deferred income
tax assets &ndash; </I></B>The Company reviews the carrying amounts at the end of each reporting period and reduces deferred income
tax assets to the extent that it is not probable that sufficient taxable profit will be available to allow all or part of the deferred
income tax assets to be utilized. However, there is no assurance that the Company will</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify">generate sufficient taxable profit
to allow all or part of its deferred income tax assets to be realized.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.4pt"></TD><TD STYLE="width: 24.6pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Valuation of
financial instruments &ndash;</I></B>The Company has certain types of derivative financial instruments (gas swaps), and the valuation
techniques that includes to determine the fair value are based in data obtained in observable markets. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 74.7pt; text-align: justify">The Company&rsquo;s management
believes that the chosen valuation techniques and assumptions used are appropriate in determining the fair value of derivative
financial instruments. At December 31, 2018 and 2017 the Company has not derivative financial instruments.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>6)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Cash and cash equivalents
and other investments</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Cash and cash equivalents are
as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cash</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">514,166</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,339,887</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cash equivalents (1)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,473,075</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,863,717</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,987,241</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,203,604</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Most of these cash
equivalents correspond to Treasury Bills issued by the United States Treasury Department, whose initial original maturity is less
than 90 days.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As of December 31 2018, there
were no temporary investments, ($ 88,947 at December 31, 2017) consisting of equity instruments for trading.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>7)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Trade receivables
&ndash; Net</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The average collection period
on sales of goods is between 30 and 60 days. No interest is charged on the outstanding accounts receivables from clients. The Company
has recognized an allowance for doubtful accounts to show the possible financial loss caused by the inability of customers to make
the corresponding payments. Allowances for doubtful accounts are calculated based on several factors including price adjustments,
likelihood of recovery, aging and historical experience.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Credit limits and scoring by
customer are reviewed twice a year. On December 31, 2018 and 2017 there are no customers who represent more than 5% of the total
balance of trade receivables. The Company does not hold any collateral or other credit enhancements over these balances nor does
it have a legal right of offset against any amounts owed by the Company to the counterparty.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Trade receivables disclosed below
include amounts that are past due at the end of the reporting period for which the Company has not recognized an allowance for
doubtful debts because there has not been a significant change in credit quality and the amounts are still considered recoverable.
The Company does not hold any collateral. In general terms, the accounts receivable does not show impairment.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Age of receivables that are past
due but not impaired is as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>At December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">30 - 60 days</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">221,996</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">72,778</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">61 - 90 days</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">57,119</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">57,629</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">91 + days</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">188,262</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">162,807</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;467,377</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">293,214</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">During the years ended December
31, 2018 and 2017, the movement in the allowance for doubtful accounts was as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance at beginning of year</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">199,855</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">59,095</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Provisions</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,486</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">141,140</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Translations effects</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">24,437</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(380)</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance at end of year</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">231,778</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">199,855</FONT></TD></TR>
</TABLE>

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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">In determining the nonrecoverable
portion of accounts receivable, the Company considers any change in the credit quality of the trade receivable from the date credit
was initially granted up to the end of the reporting period. The concentration of credit risk is minimum, due to the fact that
the customer base is large and unrelated.</P>

<P STYLE="color: red; font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Republic made an agreement with
a third party (&quot;buyer&quot;) to carry out a factoring of accounts receivable to customers. The maximum established amount
of advances related to the allocation of accounts is USD $ 30 million. The remaining amount between the received and the value
of the invoices is kept in reserve by the &quot;buyer&quot;. The payments of the funds retained in reserve minus a discount will
be made by the buyer within 4 days after receiving the collection payments related to each assigned account. Said discount will
be made on the total of the invoice and is in a range of 1% if the payment is made within 15 days (from the advance date) or up
to 3.75% if paid within 90 days days and 1% for every additional fifteen days until the account is settled. This discount is recognized
as an interest expense in the consolidated statement of comprehensive income.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify">The purchaser has no recourse
against the Company if payments are not received due to insolvency of an account debtor within 120 days of the invoice date. However,
while the facility calls for the sale, assignment, transfer and conveyance of all rights, title and interests in the selected accounts
receivable, the purchaser may put and charge-back any receivable not paid to the purchaser within 90 days of purchase for any reason
besides insolvency of the account debtor.&nbsp;As collateral for the repayment of advances for receivables sold, the purchaser
has a priority security interest in all accounts receivable of the Company (as defined by the Uniform Commercial Code of the United
States of America).</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify">In 2018, the Company sold a nominal
amount of USD $&nbsp;23.1 million ($25.4 million in 2017) of accounts receivable. The discount fees incurred by this contract were
approximately USD $ 0.5 million in 2018 and USD$ 0.5 in 2017. These fees were included in expenses for interest in the Comprehensive
Income Statement. As of December 31, 2018, and 2017 the buyer has USD$&nbsp;2.7 million and USD$ 1.9 million, respectively, of
receivables that have not been recovered by the buyer. The amount uncollected for 2018 are subject to a possible return of the
Company by the buyer. These accounts receivable is included in the total trade receivables for the purpose of assessing the recoverability
of them and, where appropriate, determine the adequacy of allowance for doubtful accounts.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>8)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Recoverable taxes</B></FONT></TD></TR></TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Valued Added Tax</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,262,172</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,075,615</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income Tax</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">137,408</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">146,333</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">8,294</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">8,427</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,407,874</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,230,375</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>9)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Inventories</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Short-term:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Finished goods</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,961,627</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,572,134</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Work in process</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">79,914</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">61,129</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Billets</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,046,143</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,443,938</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Raw materials and supplies</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,576,732</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,728,737</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Materials, spare parts and rollers</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,154,586</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,331,079</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Materials in transit</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">319,420</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">126,481</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">10,138,422</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">8,263,498</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Long-term:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Coke</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">952,786</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,037,470</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Spare parts </FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">54,783</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">49,831</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Rollers</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">140,009</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">133,465</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Finished godos</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">353,095</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">353,095</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,500,673</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,573,861</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Less, valuation allowance at the lower of cost or net realizable value.</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(353,095)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(353,095)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,147,578</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,220,766</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company has $&nbsp;952,786
and $&nbsp;1,037,470 of coke inventory on hand as of December 31, 2018 and 2017 respectively (See note 4-e), which the Company
would use as an input to its blast furnace in the Lorain facility which is currently idled. Management of the Company continually
evaluates both the idled facility and the coke inventory for impairment. Management periodically evaluates the potential degradation
of the coke inventory and has determined that it continues to be suitable as a blast furnace input or, alternatively, for sale
to other blast furnace facilities. As of April 2019, Management expects that there will be recovery in the industries in which
the Company operates; this would result in the blast furnace being restarted in the future. However, the Company has recorded an
impairment to the blast furnace resulting in a book value of zero. The Company has continued incurring certain costs to maintain
the assets in Lorain, including the blast furnace and the coke; such costs are expensed as incurred. In order to restart the blast
furnace, the Company will incur certain expenses for the restoration of the equipment, and there is still uncertainty on the date
on which the blast furnace will restart its operation. The Company cannot offer any guarantee of the restarting of the total operation
of the blast furnace or when conditions will become economically feasible.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.2pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>10)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Property, plant
and equipment </B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Cost of property, plant and
equipment is as follows (in millions of Mexican pesos):</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-align: center; text-indent: -2.9pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Land</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Buildings</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt">
        <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">Machinery and</P>
        <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">equipment</P></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Transportation equipment</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Furniture, mixtures and computer equipment</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Constructions and machinery in-progress</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 35%; padding-right: 2.9pt; padding-left: 2.9pt">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -2.9pt; padding-left: 2.55pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-indent: -0.1pt; text-align: left">&nbsp;</TD>
    <TD STYLE="width: 8%; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 6%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2016</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,105</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,859</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">22,560</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">155</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">129</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;3,293</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">32,101</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.9pt; padding-left: 4.2pt">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Additions</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">36</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,817</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">181</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,040</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Translation adjustments </FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(11)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(119)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(572)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(40)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(745)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2017</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,094</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,776</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">24,805</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">158</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">129</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;3,434</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">34,396</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.9pt; padding-left: 4.2pt">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Additions</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">137</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">90</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,305</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">11</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,370</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,914</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Translation adjustments </FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(14)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(186)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(543)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(748)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2018</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,217</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,680</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">25,567</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">159</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;139</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,800</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;36,562</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Accumulated depreciation of property,
plant and equipment is as follows (in millions of Mexican pesos):</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Buildings</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt">
        <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">Machinery and</P>
        <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">equipment</P></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Transportation equipment</FONT></TD>
    <TD COLSPAN="4" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Furniture, mixtures and computer equipment</FONT></TD>
    <TD COLSPAN="4" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.9pt; padding-left: 2.9pt">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2016</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,005</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">16,457</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">78</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">70</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">17,610</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2.9pt; padding-left: 4.2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Depreciation expense</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">35</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,297</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,341</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Translation effects</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(7)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(280)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(4)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(292)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2017</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,033</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">17,474</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">80</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">72</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">18,659</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2.9pt; padding-left: 4.2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Depreciation expense</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">37</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,057</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,102</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Translation effects</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(15)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(151)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2)</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(170)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2018</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,055</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">18,380</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">81</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">75</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19,591</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 28%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The depreciation expense for
the years ended December 31, 2018, and 2017 amounted to $&nbsp;1,102,331 and $&nbsp;1,340,375, respectively.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The net book value of property,
plant and equipment is as follows (in millions of Mexican pesos):</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-indent: -2.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Net Book Value:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Land</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Buildings</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt">
        <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">Machinery and</P>
        <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">Equipment</P></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Transportation equipment</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Furniture, mixtures and computer equipment</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Constructions and machinery in-progress</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 34%; padding-right: 2.9pt; padding-left: 2.9pt">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -2.9pt; padding-left: 2.55pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-indent: -0.1pt; text-align: left">&nbsp;</TD>
    <TD STYLE="width: 8%; border-top: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2016</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,105</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,854</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,103</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">77</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">59</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,293</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">14,491</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2017</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,094</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,743</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,331</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">78</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">57</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,434</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">15,737</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2018</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,217</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,625</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,187</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">78</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">64</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,800</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">16,971</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify">As of December 31, 2014, Republic
had invested USD$158.8 million in an electric arc furnace and associated equipment at its steelmaking facility in Lorain, Ohio,
USA, to meet growing customer demand for the Company's SBQ (special bar quality) steel. The location was chosen for its strategic
proximity to customers and its skilled workforce. The construction of the Lorain electric arc furnace began mid-year 2012 and the
Company began steelmaking operations in July 2014. The amounts above include USD $ 45.4 million capitalized from labor and manufacturing
overhead related to the construction of the furnace and is presented as a component of machinery and equipment.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">In June 2015, Republic Steel
temporarily suspended operations in the newly constructed electric arc furnace at the Lorain facility in response to the severe
economic downturn in the exploration for oil and gas sector, following the sharp drop in the price of oil which has led to significant
market declines and demand for steel product, for those markets. As a consequence of this event, management determined a triggering
event took place to where the long-lived assets at the Lorain facility may not be fully recoverable. Management performed an analysis
of the fair value of the Lorain facility with the assistance of an independent valuation firm and determined that net book value
exceeded the fair value by approximately USD$130.7 million and as such recognized an asset impairment of this amount during the
year ended December 31, 2015. The fair value determination at the Lorain facility was based on an independent valuation of the
assets using the comparable match method of the market approach to determine fair value. The income approach was not considered
an appropriate fair value measurement due to the absence of reliable forecast data on the future behavior of oil market.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Subsequent to December 31, 2015,
the entire Lorain facility was temporarily idled effective March 31, 2016 and management has no near-term plans to restart the
facility, and the expectation is that it will be restarted when oil and gas market conditions improve substantially, particularly
in the oil and gas drilling industry. The Company has property, machinery, and equipment with a net book value of approximately
USD$&nbsp;32.7 and USD$ 32.2 million as of December 31, 2018 and 2017, pertaining to the Lorain, Ohio facility after recording
the impairment charge of USD$&nbsp;130.7 million as mentioned above. The impairment charge did not impact the operations or future
cash flows of the Company, as it was a provision and not a cash expenditures. Management further assessed if there were any impairments
at the Company's other cash generating units and determined that as of December 31, 2016 no other cash generating units were impaired
based on current projections.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>11)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Intangible and
other long-term assets</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The balances as of December 31,
2018 and 2017 are as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Amortization</B></P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>period</B></P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>(years)</B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Assets</B></FONT></TD>
    <TD COLSPAN="3" STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Original</B></P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Value</B></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Accumulated</B></P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>amortization</B></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Net</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Republic trade mark</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">105,879</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">105,879</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Kobe Tech contract</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">123,392</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">123,392</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">12</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Customers list</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">64,634</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">43,359</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">21,275</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">20</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-top: 6pt; padding-right: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Total from Republic (1)</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">293,905</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">166,751</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">127,154</FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 2; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 2; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Customers list</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">9</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Trademark San 42 (2)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">329,600</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">329,600</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Goodwill</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,814,160</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;-&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,814,160</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Total from Grupo San </FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,349,460</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,143,760</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-indent: -3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,643,365</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,372,451</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,270,914</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Other assets</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">29,138</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">29,138</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,672,503</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,372,451</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,300,052</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 32%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 13%; text-align: right; padding-right: 2">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 14%; text-align: right; padding-right: 2">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 13%; text-align: right; padding-right: 2">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 16%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 1 7</B></FONT></TD>
    <TD STYLE="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Amortization</B></P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>period</B></P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>(years)</B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Assets</B></FONT></TD>
    <TD COLSPAN="3" STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Original</B></P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Value</B></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Accumulated</B></P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Amortization</B></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Net</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Republic trade mark</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">106,303</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">106,303</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Kobe Tech contract</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">123,887</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">123,887</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">12</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Customers list</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">64,893</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">40,288</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">24,605</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">20</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-top: 6pt; padding-right: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Total from Republic (1)</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">295,083</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">164,175</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">130,908</FONT></TD>
    <TD STYLE="padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Customers list</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">9</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Trademark San 42 (2)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">329,600</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;-&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">329,600</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Goodwill (2)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,814,160</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;-&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,814,160</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Total from Grupo San (3)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,349,460</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,143,760</FONT></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-indent: -3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,644,543</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,369,875</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,274,668</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Other assets</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">196,880</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">196,880</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,841,423</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,369,875</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 5; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,471,548</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 32%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 5">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 16%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Symbol">*</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Intangible assets
with undefined useful life.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Intangible assets
from the Republic acquisition.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The trade mark San
42 and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $&nbsp;2,352,000, respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Intangible assets
from the Grupo San acquisition.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The amortization amounted of
these assets recorded in net income of the years ended December 31, 2018, 2017 and 2016 amounted to $ 10,087, $&nbsp;125,384 and
$&nbsp;254,217, respectively.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The other assets are not subject
to amortization and they are primarily comprised of guarantee deposits.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The reconciliation between the
opening and closing balances of each year is presented below:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Assets</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Original</B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Value</B></P></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Accumulated amortization</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 45%; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2016</FONT></TD>
    <TD STYLE="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;$</FONT></TD>
    <TD STYLE="width: 14%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,810,053</FONT></TD>
    <TD STYLE="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$&nbsp;</FONT></TD>
    <TD STYLE="width: 14%; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,265,780)</FONT></TD>
    <TD STYLE="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;$</FONT></TD>
    <TD STYLE="width: 14%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,544,273</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Additions</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">45,253</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(125,384)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(80,131)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Adjustment effect of the year</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(13,883)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">21,289</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,406</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2017</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,841,423</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$&nbsp;</FONT></TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,369,875)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,471,548</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Additions</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">10,087</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(10,087)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Low</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(122,487)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(122,487)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Adjustment effect of the year</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(56,520)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,511</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(49,009)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2018</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,672,503</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,372,451)</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,300,052</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>12)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Short-term debt</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">On October 22, 1997 and August
17, 1998, the Company offered the holders of medium-term notes of Simec then outstanding, to exchange their bonds at par for new
subordinated bonds. The new notes bear semi-annual interest at an annual rate of 10.5% interest and principal repayments were semiannual
from May 15, 2000 until November 15, 2007. At December 31, 2018 and 2017, the amount of such notes outstanding totaled USD$&nbsp;0.3
million, plus accrued interest. At December 31, 2018 and 2017, liabilities in pesos for the new notes outstanding amounted $&nbsp;5,936
and $&nbsp;5,960, respectively.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>13)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Accounts payable
trade and other accrued liabilities</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Trade accounts payable</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,390,413</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,984,898</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other accrued liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,057,557</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">842,045</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,447,970</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,826,943</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The average credit period on
purchases of certain goods or services is 30 to 60 days, from the date of the receipt of the good or service. The Company has financial
risk management policies in place to ensure that all payables are paid within the pre-agreed credit terms.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>14)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Employee benefits</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><B><I>Mexican entities</I></B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Collective bargaining
agreements </I></B><I>&ndash;</I> For the Mexican operations in 2018, approximately 43% (44% on 2017) of the employees are under
collective bargaining agreements. The Mexican collective contracts expire in periods greater than one year.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Seniority premium
benefits</I></B><I> &ndash;</I> In accordance with Mexican Labor Law, the Company provides seniority premium benefits to its employees
under certain circumstances. Such benefits consist of a one-time payment equivalent to 12 days wages for each year of service (at
the employee&rsquo;s most recent salary, but not to exceed twice the legal minimum wage), payable to all employees with 15 or more
years of service, as well as to certain employees terminated involuntarily prior to the vesting of their seniority premium benefit.
These obligations are calculated by independent actuaries using the projected unit credit method.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The most important actuarial hypothesis
used for the purposes of the determination of the net cost of the period related to the retirement benefits plan were as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 56.5pt; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 21.3pt; text-indent: -21.3pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Discount rate</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9.5</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7.5</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6.75</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Rate of salary increase</FONT></TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4.5</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4.5</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4.50</FONT></TD></TR>
<TR>
    <TD STYLE="width: 49%; padding-left: 56.5pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 14%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0.5in">Components
of net cost of benefits plan to employees are as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 70pt; text-indent: -15pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 21.3pt; text-indent: -21.3pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current service cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,839</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,697</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,749</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Financial cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,025</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,637</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,247</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Past service cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,481</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3,575)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(7,906)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Anticipated reduction obligations</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(327)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(12,517)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Actuarial losses (gains) recognized in the year</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(17,928)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(4,339)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,801</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 70pt; text-align: justify; text-indent: -15pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(9,910)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(8,097)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,891</FONT></TD></TR>
<TR>
    <TD STYLE="width: 48%; padding-left: 70pt; text-indent: -15pt">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 15%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The expense for the years 2018,
2017 and 2016 was recorded as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 21.3pt; text-indent: -21.3pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 13%; border-top: Black 1pt solid; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 4%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 12%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cost of sales</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(5,550)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(4,534)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,539</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Administrative expenses</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(4,360)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3,563)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,352</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(9,910)</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(8,097)</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,891</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The amounts included in the Consolidated
Statements of Financial Position as of December 31, 2018 and 2017 are $&nbsp;81,770 and $&nbsp;91,822, respectively, corresponding
to the present value of defined benefit obligations.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Changes in the present value of
the defined benefit obligation and the balance of the liability consist of the following:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 160 -->
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 57%; padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 4%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 12%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Opening balance of the defined benefit obligation</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">91,822</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">99,783</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current service cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,697</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,697</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Past service cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,481</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3,439)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Financial cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,025</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,637</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Actuarial losses (gains) </FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(17,928)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(4,339)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Benefits paid</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(327)</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(12,517)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Closing balance of the defined benefit obligation</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">81,770</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">91,822</FONT></TD></TR>
<TR>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.3pt"></TD><TD STYLE="width: 21.6pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Severance benefits
</I></B><I>&ndash;</I> Further, in accordance with the Mexican labor laws, the Company also provides statutorily mandated severance
benefits to its employees terminated under certain circumstances. Such benefits consist of a one-time payment of three months&rsquo;
wages plus 20 days&rsquo; wages for each year of service, payable upon involuntary termination without just cause. Severance benefits
payments are recorded directly in the consolidated statement of comprehensive income (loss) at the time they are paid, unless they
are related to restructuring expenses, which are recorded when there is a present obligation from past events.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Employee profit
sharing (EPS) </I></B><I>&ndash;</I> The Mexican Constitution and the Labor Law grant employees the right to receive a 10% share
of the employers&rsquo; profits. Employees Profit Sharing is computed in similar terms to the taxable profit for income tax, excluding
mainly the employee&rsquo;s profit sharing paid this year and the amortization of tax losses and decreasing the non-deductible
part of the social security for purposes of income tax. For the years 2018 and 2017, EPS amounted to $&nbsp;67 and $&nbsp;0, respectively.
EPS is recorded in the results of operations for the year in which it is incurred.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">e.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Governmental
defined contribution plan </I></B><I>&ndash;</I> Under Mexican legislation, the Company must make payments equivalent to 2% of
its workers&rsquo; daily integrated salary (ceiling) to a defined contribution plan that is part of the retirement savings system.
The expense in 2018, 2017 and 2016 was $13,687, $12,838 and $11,323, respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><B>Foreign entities (Republic)</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Republic is the only subsidiary
of the Company which offers other benefits and pension plans to their employees. Such benefit plans to employees are described
below:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Collective Bargaining
Agreements</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 58.5pt; text-align: justify">As of December 31, 2018, 81% of
the Republic employees are covered by a collective bargaining agreement (labor agreement) with the United Steelworkers (&ldquo;USW&rdquo;).
The agreement initially expired on August 15, 2016 and was extended for a further three years through August 15, 2019. The extended
agreement renews all the provisions, understandings and agreements set forth in the January 1, 2012 Basic Labor Agreement. The
base rates of pay were determined under the extended agreement and will remain unchanged from those ruling under the expired agreement
as of August 16, 2016. The extended agreement provides the Company&rsquo;s quarterly contributions to fund the Republic Retirement
VEBA and Benefit Trust (the &ldquo;Benefit Trust&rdquo;) to be reduced from $2.6 million to $0.25 million beginning in August 15,
2016 through June 30, 2019. Effective July 1, 2019, the Company&rsquo;s contribution to the Benefit Trust will change to $4.00
per hour for each hour worked by USW represented employees.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Defined Contribution
Plans</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><B>Plan for employees- </B>Republic
participates in the Steelworkers Pension Trust (SPT), a defined benefit multi-employer pension plan. The Company obligations to
the plan are based upon fixed contribution requirements. Republic contributes a fixed amount of USD$1.68 per hour for each covered
employee's contributory hours, as defined under the plan.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Participation in a multi-employer
pension plan agreed under terms of a collective bargaining agreement differs from a traditional qualified single employer defined
benefit pension plan. The SPT shares risks associated with the plan in the following respects:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">I.</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">Contributions to the SPT by Republic may be used to provide benefits to
employees of other participating employers;</TD></TR></TABLE>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">II.</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">If a participating employer stops contributing to the SPT, the unfunded
obligations of the plan may be borne by the remaining participating employers; and</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="color: windowtext">III.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="color: windowtext">If </FONT>Republic <FONT STYLE="color: windowtext">chooses
to stop participating in the SPT, </FONT>Republic <FONT STYLE="color: windowtext">may be obliged to pay an amount based on the
underfunded status of the plan, referred to as a withdrawal liability.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>VEBA Benefit Trust</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company is required to make
quarterly contributions to the defined contribution plan for post-retirement health benefits VEBA as determined by the terms of
the USW collective bargaining agreement. The Benefit Trust is a health and welfare plan for USW retiree benefits, and is not a
&quot;qualified&quot; plan under the regulations of the Employee Retirement Income Security Act of 1974. For the years ended December
31, 2018, 2017 and 2016, the Company recorded expenses of USD$ 1.0 million, USD$ 6.9 million and USD$ 10.4 million, respectively,
related to this benefits plan.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">For the years ended December
31, 2018, 2017 and 2016, Republic recorded combined expenses of USD$&nbsp;3.6 million, USD$&nbsp;3.5 and USD$&nbsp;10.0 million,
respectively, related to the funding obligations of the retirement healthcare and pension benefits. The cost contributions to these
two funds have been reduced from USD $ 2.6 million to USD$ 0.25 million per quarter effective after the review of the collective
agreement on August 16 2016.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>401(k) Plans</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company has a 401(k) defined
contribution retirement plan that covers almost all the salaried and nonunion hourly employees. This plan is designed to provide
retirement benefits through Company contributions and voluntary deferrals of employees' compensation. The Company funds contributions
to this plan each pay period, based on the participant's age and years of service as of January first of each year. The amount
of the Company contribution is equal to the monthly base salary multiplied by the appropriate percentage based on age and years
of service. The contribution becomes 100% vested upon completion of three years of vesting service. In addition, employees are
permitted to make contributions to this 401(k)-retirement plan through payroll deferrals. In this case, the Company provides a
25.0% matching contribution for the first 5.0% of payroll that an employee elects to contribute. Employees are 100% vested in both
their and Republic matching 401(k) contributions. For the years ended December 31, 2018, 2017 and 2016, the Company recorded expense
of USD$&nbsp;1.0 million, USD$&nbsp;0.8 million and USD$ 0.7 million, respectively, related to this defined contribution retirement
plan.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Employees who are covered by the
USW labor agreement are eligible to participate in the 401(k) defined contribution retirement plan through voluntary deferrals
of employees' compensation. There are no Company contributions or employer matching contributions relating to these employees.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">e.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Profit Sharing
and Incentive Compensation Plans</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The labor agreement includes a
profit sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly
pretax income, as defined in the labor agreement (&quot;EBT&quot;): 3% of EBT between $0 and $25 million per quarter; 4% of EBT
between $25 and $75 million per quarter; and 5% of EBT over $75 million per quarter. USD $ 1.0 million of expense was recorded
for the year ended December 31, 2018, 2017 and 2016, because the current and prior year thresholds had not been achieved.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Republic has a profit-sharing
plan for all salaried employees and nonunion workers. The profit-sharing plan was based on achieving certain EBITDA, inventory
and shipments targets. In the year ended December 31, 2018, 2017 and 2016, the Company paid USD 0.8 million, USD $ 0.9 and USD
$0.6 million respectively under this plan.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>15)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Income taxes</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company is subject to Income
Tax (ISR).</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify">The analysis of the income tax
charged to the results of 2018, 2017 and 2016 is as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD STYLE="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 53%; padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 13%; border-top: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income tax of the year for Mexican companies </FONT></TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">67,745</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,751</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income tax year for foreign companies </FONT></TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;444,104</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;44,751</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">60,965</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax for Mexican companies </FONT></TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">408,141</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">656,060</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">660,916</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax for foreign companies </FONT></TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;(167,528)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;421,979</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">207,762</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-align: justify; text-indent: -15pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">752,462</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,122,809</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">936,394</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">During 2018 and 2017, the income
tax expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico)
before these provisions, as a result of the losses shown below:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD STYLE="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 53%; padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Expected benefit, expense</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,308,828</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">890,249</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,591,129</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Increase (decrease) as a result of:</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Inflation effects, net</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(114,419)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(217,249)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(62,708)</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Effect between nominal rate from USA and Mexico</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(35,914)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(16,572)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">157,366</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Benefit from utilization of tax loss carry-forward and others (1)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,238,444)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(115,068)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,165,805)</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Others, net (includes permanent items)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;832,411</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">581,449</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">416,412</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income tax expense</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">752,462</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,122,809</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">936,394</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Effective tax rate (2)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">17.92%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">37.21%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">17.68%</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">This amount corresponds
to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated
previously&#9;, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company has tax losses in
some Mexican subsidiaries which, according to the ISR law in Mexico, can be amortized to reduce taxable income generated in the
next ten years. Tax losses can be updated following certain procedures established in the law.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">As of November 18, 2015, the
Finance Ministry (SHCP) issued a decree in which a fiscal incentive is given to those who pay income tax (ISR) under terms of the
Titles II or IV, Chapter II, Section I of the Law of ISR. Taxpayers who had business income of up to 100 million pesos, could write
off up to 82% of 2016 and 85% for 2017 of investment in new fixed assets. This incentive that was used by Aceros Especiales Simec
Tlaxcala, S.A. de C.V. and Fundiciones de Acero Estructural, S.A. de C.V. Likewise, on January 18, 2017, a decree was issued in
which similar benefits were granted but only 69% authorized as an immediate deduction, which was used by the company Simec International,
S.A. de C.V.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">As of December 31, 2018, Grupo
Simec, S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; width: 70%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Origin </B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Date</B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Expiration</B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Date</B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Tax losses &nbsp;available</B></FONT></TD>
    <TD STYLE="padding-right: -6.3pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 29%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2010</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 26%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2020</FONT></TD>
    <TD STYLE="width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 4%; padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">18,568</FONT></TD>
    <TD STYLE="width: 4%; padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2011</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2021</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,050,488</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">(1)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2012</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2022</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">46</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2013</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2023</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">81,169</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2014</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2024</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">38,287</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2015</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2025</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">38,213</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2016</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2026</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">239,593</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2017</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2027</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">721,839</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2018</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2028</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">584,243</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">10,772,446</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 45.6pt"></TD><TD STYLE="width: 18pt">(1)</TD><TD STYLE="text-align: justify; padding-right: 13.05pt">This amount includes $&nbsp;9,014,364 corresponding to a tax loss from
the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated
in the future.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 63.6pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 0.5in; text-align: justify">As of December 31, 2018, Republic
had USD$&nbsp;240.2 million of tax losses pending of amortize for federal tax purposes, which expire between 2033 and 2038; USD$&nbsp;338
million of tax losses for state and local purposes that expire between 2019 and 2038 and approximately USD$&nbsp;4.7 million of
tax losses at the subsidiary located in Canada, which expire between 2032 and 2037.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As of December 31, 2018, and
2017, GV do Brasil Industria e Comercio of A&ccedil;o LTDA, a subsidiary established in Brazil, had 202.008 million Brazilian Reals
($ 1,025 million of Mexican pesos) of tax losses pending of amortize for federal tax purposes, which do not have an expiration
date.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Below is a summary of the effects
of the main temporary differences comprising the deferred income tax liability included in the consolidated statements of financial
position.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8 </B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">Deferred tax assets:</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Allowance for doubtful accounts</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,045</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">64,434</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Provisions</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">977</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Advances from customers</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">113,224</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">79,874</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 0.75in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax assets</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">114,269</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">145,285</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax liabilities:</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Property, plant and equipment</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,224,295</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,161,272</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Intangible assets from Grupo San</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">310,025</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">298,566</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Provisions</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">57,816</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 35.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Prepaid expenses</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">29,879</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">53,423</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 0.75in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total deferred liabilities</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,622,015</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,513,261</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 0.75in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax liabilities, net</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,507,746</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,367,976</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><B>16)</B></TD><TD STYLE="padding-right: 13.9pt"><B>Stockholders&rsquo; equity</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Common stock as of December 31, 2018 and
2017, is as follows:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Number of shares</B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>(in thousands)</B></P></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Amount</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.95pt; padding-left: 56pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Fixed capital </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">90,850</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">441,786</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Variable capital</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">406,859</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,978,444</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">497,709</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,420,230</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Effect of restatement</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">412,038</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">497,709</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,832,268</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Common stock consists of nominative
shares, fully subscribed, without nominal value. Variable capital could be increased without limitation.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify">All shares correspond to Series
&ldquo;B&rdquo;. This series is divided in &ldquo;Class I&rdquo; with 90,850,050 shares that represent the fixed capital, and &ldquo;Class
II&rdquo; with 406,859,164 corresponding to variable capital stock.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Retained earnings
include the statutory legal reserve. According to the Mexican General Corporate Law, at least 5% of net profit of the year must
be transferred to the legal reserve until the reserve equals 20% of capital stock at par value (historical Mexican Pesos). The
legal reserve may be capitalized but should not be distributed unless the entity is dissolved, and it must be replenished if it
is reduced for any reason. As of December 31, 2018, and 2017, the legal reserve of the Company amounted to $&nbsp;484,046 (nominal
pesos), representing 20% of nominal capital.</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">In 2018, a reserve
was approved for $ 3,000,000 for the repurchase and placement of own shares, with this increase the reserve amounted to $ 5,000,000
for purchase and re-purchase operations, in order to increase the liquidity of the shares of the Company and promote stability
and continuity of their prices through the Mexican Stock Exchange. As of December 31 2018, and 2017, the Company held 31,066,207
and 3,662,564 shares in treasury, respectively, which amounted to $1,903,610 and $267,553, respectively. The resulting profit in
2018 for the purchase and sale of treasury shares amounted to $ 4,239 (loss of $ 22,842 in 2017). </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">A
reconciliation of the number of shares outstanding shows below:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Thousands of shares</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.95pt; padding-left: 56pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Shares outstanding at beginning of year </FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">494,047</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">497,586</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(Repurchase) issuance of capital shares, net</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(140)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3,539)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Shares outstanding at year end</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">493,907</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">494,047</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><B>17)</B></TD><TD STYLE="padding-right: 13.9pt"><B>Non-controlling interest</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As mentioned in Note 4, Grupo
Simec, S.A.B. de C.V. owns 100% of the capital stock of its subsidiaries, except for SimRep Corporation and subsidiaries (Republic),
in which it owns 50.22%. The non-controlling interest represents the equity in this subsidiary owned by minority shareholders,
and is presented in the consolidated statements of financial position after the controlling interest. The consolidated statements
of comprehensive income (loss) also show total net profit or loss for the year as well as for the net comprehensive income or loss
for the year. Controlling and non-controlling interest portions are presented after the consolidated comprehensive earning of the
year.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The table below shows the changes
for the years ended December 31, 2018 and 2017:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 60%; padding-right: 3.95pt; padding-left: 35pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance at beginning of year</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(108,572)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(105,186)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 0.75in; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Share of profits and losses for the year</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(206,417)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(145)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 0.75in; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Share of translation effects of foreign subsidiaries</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8,380)&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3,241)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 6pt; padding-right: 3.95pt; padding-left: 35pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance at the end of the year</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(323,369)</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(108,572)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><B>18)</B></TD><TD STYLE="padding-right: 13.9pt"><B>Transactions and balances with related parties</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 25.1pt"></TD><TD STYLE="width: 21.25pt">a.Transactions</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">&nbsp;with related parties, carried out in the ordinary course of business, were
as follows:</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 56pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>As restated </B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>2 0 1 7</B></P></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>As restated </B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>2 0 1 6</B></P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; padding-left: 56pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Holding company</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 1in; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Interest expense</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,346</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 1.05pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,325</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,590</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 1in; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Interest income</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">210,514</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.05pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">198,054</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">49,321</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Management staff</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 1in; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Administrative services expenditures</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">23,494</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">25,603</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">23,717</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 56pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Other related parties</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 1in; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Sales</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">20,375</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,632</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,160</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 1in; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Purchases</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">372,759</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">51,760</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">324,145</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 1in; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Direct short-term benefits (*) </FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">90,600</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">82,447</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">71,629</FONT></TD></TR>
<TR>
    <TD STYLE="width: 49%; padding-left: 56pt">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">(*) Correspond
to the salaries, allowances and bonuses paid to the executives of Simec.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 18pt">b.</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">Balances receivable from and payable to related parties are integrated as
follows (See note 24):</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,&nbsp;&nbsp;</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>As restated </B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>2 0 1 7</B></P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 58%; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Short term</B></FONT></TD>
    <TD STYLE="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Accounts receivable:</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Compa&ntilde;&iacute;a Laminadora Vista Hermosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">360</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,056</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Operadora Construalco, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">548</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">793</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Compa&ntilde;ia Manufacturera de Tubos, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">39,153</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Operadora Industrial de Herramientas, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">912</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,731</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,597</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Joist del Golfo, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,516</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,328</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Proyectos Comerciales el Ninzi, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">145,824</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Others</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,798</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,579</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">15,731</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">201,464</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="6" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">These balances correspond to accounts receivable for services and /
        or sales of specific finished products for their activity.</P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Loans to related parties:</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Compa&ntilde;ia Laminadora Vista Hermosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;183,171</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Operadora Compa&ntilde;ia Mexicana de Tubos, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">38,232</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Compa&ntilde;ia Manufacturera de Tubos, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">44,472</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;265,875</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total short term</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;281,606</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">201,464</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">Loans granted to related parties</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">In 2018 loans were granted to Compa&ntilde;ia
Laminadora Vista Hermosa, S.A. de C.V. for USD 9,272,000 (as of December 31, 2018 this amounts, when translated to pesos, to $
182,256 plus interest of $ 915 for a balance of $ 183,171), to Operadora Compa&ntilde;&iacute;a Mexicana de Tubos, S.A. de C.V.
for USD 1,900,000 (as of December 31, 2018 this amounts, when translated to pesos, to $ 37,347 plus interest of $ 885 for a balance
of $ 38,232) and to Compa&ntilde;&iacute;a Manufacturera de Tubos, S.A. de C.V. for USD 2,209,600 (as of December 31, 2018 this
amounts, when translated to pesos, to $ 43,433 plus interest of $ 1,039, for a balance of $ 44,472). The agreed interest rate for
these loans is the equivalent of the LIBOR rate plus 1 percentage point, which will be payable upon settlement of these loans.
These loans and interest were paid off in the month of May 2019, according to agreements between the parties.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; border-top: Black 1pt solid"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; border-top: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; border-top: Black 1pt solid"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>As restated <BR>
2 0 1 7</B></FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Long term</B></FONT></TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Accounts receivable:</FONT></TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">648,281</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;648,281</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">648,281</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">648,281</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; padding-bottom: 0; text-align: left; vertical-align: bottom">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0.06in"><B>Loans to related parties:</B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 11pt">Industrias CH, S.A.B de C.V.</P></TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: right">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right">$</P></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">730,278</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">$</P></TD>
    <TD COLSPAN="2" STYLE="padding-right: 6; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">530,281</P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">579,047</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right; padding-right: 6"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;806,397</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 6pt">&nbsp; </FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Proyectos Comerciales el Ninzi, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">376,790</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 6; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,695,921</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,686,115</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,032,599</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total, long term</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,334,396</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 2.25pt double; padding-right: 6; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,680,880</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 53%">&nbsp;</TD>
    <TD STYLE="width: 4%; text-align: right; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="width: 14%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">The account receivable with Industrias CH, S.A.B.
de C.V. corresponds mainly to ISR balances to be recovered, due to the fact that some companies consolidated ISR for tax purposes
until 2013 with this company.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">In 2017, loans in USD and pesos,
were granted to Industrias CH, S.A.B. de C.V. The one in USD for USD 21,400,000 (as of December 31, 2017 this amounts, when translated
to pesos, to $422,338 plus interest of $9,200 for a balance of $431,538); the agreed interest rate for this loan is the equivalent
of the LIBOR rate plus 1 percentage point. The loan in pesos for $89,363 plus interest of $9,380 for a balance of $98,743. The
agreed interest rate for this loan is the equivalent of the TIIE rate plus 1 percentage point. These granted loans in USD and pesos
amount to $530,281 as of December 31, 2017.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">In 2018, loans in USD and
pesos, were granted to Industrias CH, S.A.B. de C.V. The one in USD for USD 25,400,000 (as of December 31, 2018 this amounts,
when translated to pesos, to $499,278 plus interest of $19,653 for a balance of $518,931); the agreed interest rate for this
loan is the equivalent of the LIBOR rate plus 1 percentage point. The loan in pesos for $186,752 plus interest of $21,881
plus the VAT of $2,714 for a balance of $211,347. These granted loans in USD and pesos including interest amount to $730,278
as of December 31, 2018.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">In 2016, a revolving loan of USD
32,928,400, was granted to Perfiles Comerciales Sigosa, S.A. de C.V. (subsidiary of Industrias CH, S.A.B. de C.V.) which amounts
to Ps 680,432 plus an interest of $24,632 leaving a balance of $705,064 as of December 31, 2016. As of January 12, 2017, the debt
was converted to Mexican pesos at the exchange rate of $ 21.9076 for 1 USD, for which the debt amounted to $ 721,382. As of December
31, 2017, the balance amounted to $ 806,397, debt of $721,382 plus the 2016 interest of $24,632 and the 2017 interest of $60,383.
This loan was taken at an interest rate equivalent to the TIIE rate plus 1 percentage point, the 2018 interest was $ 65,664,
and payments were received for $296,959 plus an adjustment of $3,945 derived from the conversion to national currency, leaving
a balance of $579,047 as of December 31, 2018. The term of the loan is indefinite but could be terminated by any of the parties
thirty days in advance with a written notice.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">In 2016, a revolving loan of $
1,549,352, was granted to Proyectos Comerciales el Ninzi, S.A. de C.V., at an interest rate equivalent to the TIIE rate plus 1
percentage point, which will have to be paid when the loan is paid off. The interest up to that date were $18,906 plus the value
added tax of $2,790 leaving a balance of $1,571,048 as of December 31, 2016. The 2017 interest was $124,873 leaving a balance
of $1,695,921 as of December 31, 2017. The 2018 interest was $136,022 and payments were received for $1,455,153 leaving a balance
of $376,790 as of December 31, 2018. The term of the loan is indefinite but could be terminated by any of the parties thirty
days in advance with a written notice.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">In the case of the loan and interest
with the subsidiaries of Industrias CH, S.A.B. de C.V., if they are not paid by them, the loan and interests will be paid by Industrias
CH, S.A.B. de C.V., main shareholder of Grupo Simec S.A.B. de C.V.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">In the case of the loan and
interest with Proyectos Comerciales el Ninzi, S.A. de C.V., if they are not paid by them, the loan and interest will be paid
by either its parent company, Controladora VG, S.A. de C.V. (&ldquo;CVG&rdquo;), or by Mr. Rufino Vigil, main shareholder of
Industrias CH, S.A.B. de C.V., who is the main shareholder of Grupo Simec S.A.B. de C.V.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>As restated</B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>2 0 1 7</B></P></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Accounts payable:</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Aceros y Laminados Sigosa, S.A. de C.V.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,854</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,854</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">205,879</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">205,902</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Perfiles Comeciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,096</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Holding Protel, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,593</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Pytsa Industrial, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,083</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;Operadora Perfiles Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">112,587</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">11,777</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;Operadora Pytsa Industrial, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,185</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">20,381</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Tuberias Procarsa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,942</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,866</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Compa&ntilde;ia Manufacturera de Tubos, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,220</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt">Others</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt">&nbsp;</P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">924</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,124</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">334,591</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">251,676</FONT></TD></TR>
<TR>
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">The balance of Compa&ntilde;ia Manufacturera de
Tubos, S.A. de C.V. as of December 31, 2018 corresponds to an extra payment which will be returned in 2019. The other accounts
payable correspond to services and / or purchases of finished products according to their activity.</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 61%; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">Loans from related parties:</P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="width: 1%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 3%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 11%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">226,820</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Tuberias Procarsa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">591,789</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Procarsa Tube and Pipe Co.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">59,648</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Pytsa Industrial de Mexico, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">102,550</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">980,807</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">334,591</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,232,48384</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">As of December 31 2017, the balances
payable to Industrias CH, S.A.B. de C.V., Tuberias Procarsa, S.A. de C.V., Procarsa Tube and Pipe Co. and Pytsa Industrial de M&eacute;xico,
S.A. de C.V., correspond, mainly, to loans received in U.S. Dollars, equivalent to USD $ 50 million, with an indefinite term, which
generate interest at the 0.25% annual rate primarily to finance acquisitions, debt redemptions and bank loan amortization and interest
payments. In the case of Industrias CH, S.A.B. de C.V., in 2016 a part of the loan was restructured in MX, Pesos.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><B>19)</B></TD><TD STYLE="padding-right: 13.85pt"><B>Cost of sales and expenses by their nature</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">At the years ended at December
31, 2018, 2017 and 2016, the cost of sales and administration expenses consist of the following:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35.5pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; padding-left: 35.5pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Raw materials and consumables</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">15,565,242</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">11,268,400</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">10,968,932</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Electrical energy</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,536,387</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,123,658</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,767,149</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Ferroalloys</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,973,586</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,734,914</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,403,206</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Refractories</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">613,563</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">492,781</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">466,815</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Oxygen</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">279,272</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">213,838</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">211,051</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Electrodes</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,463,091</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">419,741</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">276,473</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Gas and fuels</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">766,163</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">612,605</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">518,072</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Labor</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,181,556</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,699,414</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,931,108</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Operation materials</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">954,415</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,000,752</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">890,002</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,112,418</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,465,759</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,429,380</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Maintenance</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,243,255</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,586,507</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,565,772</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other expenses</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">954,379</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">615,100</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">625,120</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 6pt; padding-right: 3.95pt; padding-left: 35.5pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">31,643,327</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">25,233,469</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">24,053,080</FONT></TD></TR>
<TR>
    <TD STYLE="width: 51%; padding-left: 35.5pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 14%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35.5pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; padding-left: 35.5pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cost of sales</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">30,563,315</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">23,994,526</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">22,775,593</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Administrative expenses</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,080,012</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,238,943</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,277,487</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 6pt; padding-right: 3.95pt; padding-left: 35.5pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">31,643,327</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">25,233,469</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">24,053,080</FONT></TD></TR>
<TR>
    <TD STYLE="width: 51%; padding-left: 35.5pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 14%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><B>20)</B></TD><TD STYLE="padding-right: 13.85pt"><B>Other (income) expenses, net</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The components of other income
(expenses) net, in the years ended December 31, 2018, 2017 and 2016, are the following:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 53%; padding-right: 3.95pt; padding-left: 35pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cancellation of balances</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">786</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,615</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,844</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Uninstalling expenses of equipment Fuch</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">35,293</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Land treatments in Pacific Steel, Inc.</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">8,922</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,674</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,833</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other expenses</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,708</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">10,289</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">54,970</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Sale of scrap</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(9,865)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(10,434)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(10,428)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Recovery of loss</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(6,405)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
</TABLE>

<!-- Field: Page; Sequence: 168 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; padding-top: 6pt; padding-bottom: 6pt; border-bottom: Black 4px solid"><P STYLE="margin: 0pt; text-align: right; font: 10pt Trebuchet MS, Times, Serif">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence -->&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0; width: 53%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Update of balances in favor in taxes</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; width: 2%">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right; width: 13%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,699)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; width: 2%">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right; width: 13%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(519)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right; width: 14%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,739)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other income</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(5,791)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(6,270)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(6,605)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other income</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(24,760)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(17,223)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(18,772)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other (income) and other expenses, net</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(15,052)</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(6,934)</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">36,198</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><B>21)</B></TD><TD STYLE="padding-right: 13.9pt"><B>Financial instruments</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Capital risk
management &ndash;</I></B> The Company manages its capital to ensure that its subsidiaries will be able to continue as a going
concern while maximizing the return to its stockholders through the reinvestment of its earnings. The Company&rsquo;s policy is
to not obtain bank loans or any other financing transaction. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Market risk</I></B><I>
&ndash; </I>Market risk is the risk that the fair value of future cash flows of a financial instrument fluctuates due to changes
in market. Market prices include the exchange risk, interest rate risk and the raw material prices risk. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Foreign exchange
risk management </I></B><I>&ndash;</I> The Company undertakes certain transactions denominated in foreign currencies, hence, exposures
to exchange rate fluctuations arise. The exposures in exchange rate are managed within the settings of the approved policies. The
book value of the monetary assets and monetary liabilities denominated in foreign currency at the end of the reporting period are
as follows (includes foreign subsidiaries):</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 17.7pt; padding-left: 57pt; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Currency: Mexican peso</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 57%; padding-right: 3.55pt; padding-left: 57pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 4%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 12%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 6%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 12%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Short &ndash; term assets</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">11,649,108</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">11,228,846</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Short &ndash; term liabilities</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">5,567,083</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,763,682</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;Net monetary asset position in foreign currency</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,082,025</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,465,164</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0">&nbsp;&nbsp;<FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Equivalent in U.S. Dollars (thousands)</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">USD$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">309,414</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">USD$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">327,592</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Credit risk
management </I></B><I>&ndash;</I> Credit risk refers to the risk that a counterpart will default on its contractual obligations
resulting in financial loss for the Company. The Company has adopted a policy of only dealing with creditworthy counterparties.
The Company only transacts with entities that have a risk grade equivalent to the investment grade and higher. The Company investigates
and rates its major customers. The Company exposure and the credit ratings of its counterparties are continuously monitored and
the accumulated value of transactions concluded is spread amongst approved counterparties. Credit exposure is controlled by counterparty
limits that are reviewed and approved annually by the risk management committee.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Trade receivables consist of
a large number of customers dedicated to construction and automotive industries, distributed in different geographic areas. Ongoing
credit evaluation is performed on the financial condition of accounts receivable.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company does not have significant
credit risk exposure with any single counterparty or any group of counterparties having similar characteristics. The Company defines
that the counterparties that have similar characteristics are considered related parties. Concentration of credit risk to any other
counterparty did not exceed 5% of gross monetary assets at any time during the year.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The credit risk on liquid funds
and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international
credit-rating agencies.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">e.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Liquidity risk
and risk tables </I></B>&ndash; Ultimate responsibility for liquidity risk management rests in the board of directors, which has
established an appropriate liquidity risk management framework for the management of the Company&rsquo;s short, medium and long-term
funding and liquidity management requirements. The Group manages liquidity risk by maintaining adequate reserves, banking and credit
facilities, by continuously monitoring forecast and actual cash flows, and by matching the maturity profiles of financial assets
and liabilities. The following table sets out details of additional bank
lines of credit (to be used as letter of credits) that the Company has at</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"> its disposal to reduce liquidity risk. These lines of
credit are obtained by the Company and one part of them has been used for some of the subsidiaries of Industrias CH, S.A.B. de
C.V.:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>(In thousands of US dollars)</B></P>
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 17.7pt; padding-left: 57pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 17.7pt; padding-left: 57pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56%; padding-right: 17.7pt; padding-left: 57pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Bank loans credit lines:</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Drawn balances</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">350,000</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">350,000</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Undrawn balances</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">128,681</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">108,865</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 57pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Available line balance</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">221,319</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">241,135</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><B>22)</B></TD><TD STYLE="padding-right: 13.85pt"><B>Financial information by segments</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company analyses its information
by region, due to the operational structure and the organization of its business. Information used for making decisions is based
on such regions. The Company&rsquo;s sales are made mainly in Mexico and the United States of America. The Mexican segment includes
the plants in Mexicali, Guadalajara, Tlaxcala and San Luis Potosi. The USA segment includes the seven Republic plants six of which
are located in the United States (Ohio, Indiana and New York) and one in Canada (Ontario). The plant in Canada represents approximately
3% and 4% of the segment&rsquo;s total sales in 2018 and 2017, respectively, of all the sales of the segment. The segments are
engaged in the manufacturing and sale of long steel products intended mainly for the building and automotive industries.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Year ended December 31, 2018</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>USA</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="vertical-align: top; border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Eliminations between segments</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 31%; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 11%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 3%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 9%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net sales</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;20,507,794</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;9,246,444</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;5,924,015</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">35,678,253</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Cost of sales</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;(15,715,761)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;(9,294,352)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(5,553,202)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(30,563,315)</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Gross profit (loss)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,792,033</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(47,908)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">370,813</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">5,114,938</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Administrative expenses</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(592,218)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(267,905)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;(219,889)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,080,012)</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Other income (expenses), net</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11,367</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;3,685</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">15,052</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest income </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;307,279</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">5,542</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">312,821</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest expense</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;52,226</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(99,985)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(103,141)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;134,389</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(16,511)</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Exchange rate gain (loss), net</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">445,289</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">7,522</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(602,747)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,040</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;(146,896)</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income (loss) before income taxes</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;5,015,976</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(399,049)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(554,964)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">137,429</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,199,392</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income taxes</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;905,482</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7,145</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(160,165)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">752,462</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net income (loss) for the year</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,110,494</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(406,194)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(394,799)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">137,429</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,446,930</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 5.4pt">
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"><B>&nbsp;</B></P>
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"><B>&nbsp;</B></P>
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"><B>Other information:</B></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 5.4pt">
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt">Depreciation and</P>
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt">amortization</P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">587,407</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">268,635</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">256,376</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,112,418</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total assets</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">40,617,874</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">10,181,967</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">6,733,362</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(8,679,380)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">48,853,823</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total liabilities</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">8,458,465</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">10,815,692</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,750,043</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(8,679,380)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">13,344,820</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: 0; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Acquisitions of property, plant and equipment </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,552,587</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: justify; text-indent: 6.3pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">433,154</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">8,724</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,994,465</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="white-space: nowrap; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Year ended December 31, 2017 As restated</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>USA</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="vertical-align: top; border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Eliminations between segments</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 31%; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 3%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 3%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 9%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net sales</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;17,125,369</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;8,370,999</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;3,204,082</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">28,700,450</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Cost of sales</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;13,340,648</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;7,814,180</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;2,839,698</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">23,994,526</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Gross profit (loss)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,784,721</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">556,819</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">364,384</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,705,924</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Administrative expenses</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(753,676)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(257,001)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;(228,266)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,238,943)</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Other income (expenses), net</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(98,915)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;105,849</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">6,934</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest income </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;252,074</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;217</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;252,291</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest expense</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7,459)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(50,962)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(65,186)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;69,203</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(54,404)</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Exchange rate gain (loss), net</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,291,909)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(26,256)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,861</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">661,942</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(654,362)</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 5.4pt; text-indent: 0.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income (loss) before income taxes</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,884,836</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">328,666</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">72,793</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">731,145</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,017,441</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income taxes</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;786,902</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;322,444</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13,463</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,122,809</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net income (loss) for the year</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,097,934</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">6,222</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">59,330</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">731,145</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,894,631</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"><B>&nbsp;</B></P>
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"><B>Other information:</B></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">677,665</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">538,699</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">249,395</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,465,759</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total assets</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">32,878,144</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">10,548,895</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">5,356,860</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,807,367)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">45,976,532</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total liabilities</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,134,438</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">10,760,999</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,570,925</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,807,367)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">11,658,995</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 5.4pt; text-indent: 0.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Acquisitions of property, plant and equipment </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,394,541</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: justify; text-indent: 6.3pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">622,785</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">22,175</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,039,501</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="white-space: nowrap; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Year ended December 31, 2016 As restated</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>USA</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="vertical-align: top; border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Eliminations between segments</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 33%; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 9%; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net sales</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">16,361,808</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">9,339,527</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,814,230</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">27,515,565</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Cost of sales</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">13,724,880</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">7,332,094</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;1,718,619</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">22,775,593</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Gross profit (loss)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,636,928</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;2,007,433</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">95,611</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;4,739,972</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Administrative expenses</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(901,849)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;(298,967)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(76,671)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;1,277,487</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Other income (expenses), net</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(40,134)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;1,481,573</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;(1,477,637)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(36,198)</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest income </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;139,886</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;147</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;140,033</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest expense</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15,053</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;45,120</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">50,980</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;(70,983)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;40,170</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Exchange rate gain (loss), net</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,343,393</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">42,727</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">765,684</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,376,820)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;1,774,984</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income (loss) before income taxes</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,163,171</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,187,793</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">733,644</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,783,474)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">5,301,134</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income taxes</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">678,020</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">256,089</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,285</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">936,394</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net income (loss) for the year</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,485,151</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,931,704</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">731,359</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,783,474)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,364,740</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"><B>&nbsp;</B></P>
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"><B>Other information:</B></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">620,354</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">551,650</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">257,377</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,429,381</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total assets</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">33,152,640</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">9,684,303</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">5,293,891</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(6,463,293)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">41,667,541</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total liabilities</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,161,650</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">9,893,536</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,325,325</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(7,940,930)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">8,439,581</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Acquisitions of property, plant and equipment </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,169,375</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: justify; text-indent: 6.3pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">816,586</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">114,298</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,100,259</FONT></TD></TR>
</TABLE>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Information on products:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Year ended December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0; width: 53%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Light structural</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; width: 2%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,654,720</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; width: 2%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,557,567</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; width: 14%">
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">1,467,727</P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Structural</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,441,079</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,232,979</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,321,771</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Bars</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,575,291</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,065,731</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,122,116</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Rebar</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">12,363,530</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">8,931,862</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">7,449,278</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Flat rebar</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,271,347</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,552,578</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,090,841</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Hot rolled bars</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">9,549,286</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">8,594,130</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">7,729,167</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Cold drawn bars</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,779,385</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,370,150</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,207,924</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Others</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,043,615</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,395,453</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,126,741</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">35,678,253</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">28,700,450</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">27,515,565</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Information about geographical
areas:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Year ended December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 8</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 7</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 6</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 53%; padding-right: 3.95pt; padding-left: 35pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">20,421,529</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">16,712,874</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">16,077,884</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">USA</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">8,975,585</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">8,333,259</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">9,198,561</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">5,932,297</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,214,117</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,828,279</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Canada</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">267,606</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">370,803</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">350,673</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Latin America</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">60,578</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">30,173</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">34,932</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Other (Europe and Asia)</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">20,658</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">39,224</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">25,236</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 35pt; text-align: justify; text-indent: 0">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">35,678,253</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">28,700,450</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">27,515,565</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><B>23)</B></TD><TD STYLE="padding-right: 13.7pt"><B>Contingencies</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify">As of December 31, 2018, the
Company has the following contingencies:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify">a.&#9; &#9;Pacific Steel, Inc.
(PS), a subsidiary located in National City in San Diego County, California, United States of America, for which main activity
is the purchase and sale of scrap, has the following environmental contingencies:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 0; text-align: justify; text-indent: 0.5in">California Department
of Toxic Substances Control</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify">On September 2002, the Department
of Toxic Substances Control (DTSC) inspected PS facilities based on an alleged complaint from neighbors due to PS&rsquo;s excavating
to recover scrap metal on its property and on a neighboring property, which PS rents from a third party (BNSF Railway). In this
same month, DTSC issued an enforcement order of imminent and substantial endangerment determination, which alleges that certain
soil piles, soil management and metal recovery operations may cause an imminent and substantial danger to human health and the
environment; consequently, DTSC sanctioned PS for violating Hazardous Waste Control Laws in the State of California and imposed
the obligation to remedy the site. On July 26, 2004, in an effort to continue with this order, DTSC filed against PS a Complaint
for Civil Penalties and Injunctive Relief in San Diego Superior Court. On July 26, 2004, the court issued a judgment, whereby PS
was obligated to pay USD$ 0.2 million, which has been paid.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">On June 6, 2010, the DTSC and
the San Diego Department of Environmental Health (DEH) inspected the facilities of PS, in response to a general complaint. On August
10, 2010 DTSC and DEH conducted a second inspection and found seven infractions. The DEH is satisfied with the compliance of PS
on those issues; however, on October 19, 2010 the technical division of the DTSC recommended to the legal division of DTSC that
it impose significant penalties.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The land remediation was suspended
at the beginning of 2011 due to the inefficiency of the process, which was verified by several studies. As an alternative, once
the necessary permits were obtained from the authorities in Mexico, the Mexicali plant began the process of importing non-RCRA
soil for final disposal in a secure landfill based in Nuevo Leon State. This landfill is deposited after the separation of the
metal content, which is used as raw material in the smelting process. PS has completed the shipment of non-RCRA soil for final
disposal in Nuevo Leon State at this time.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The disposition of a stack estimated
at 8,000 tons of material classified RCRA (hazardous for Federal purposes) was also considered for shipment to Mexico. The process
began in early 2013, but the response from the authorities was slow. Therefore, on April 9, 2015, a letter from the California
Attorney General Department of Justice (Attorney General) was received where PS is required to, in</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">the absence of obtaining permission
from the Mexican authorities; present a program for transport the pile of contaminated soil classified as RCRA to an authorized
confinement in the United States at the latest on April 22, 2015. This letter warned that PS must ship the RCRA soil no later than
July 9, 2015, or risk DTSC proceeding with a civil lawsuit seeking the maximum amount of fines established by law and corresponding
legal redress.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">On April 21, 2015, PS sent a
letter to the Attorney General explaining that the authorities in Mexico had not denied permission to the Company but had simply
requested that it present its application in a different format, which had already been presented and reviewed by the authority
on April 17, 2015.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">On July 23, 2015, the Attorney
General denied the extension requested by PS and demanded the immediate shipments of the RCRA stack to an authorized landfill.
PS began transporting RCRA soil on July, 29, 2015, and completed removal of the RCRA stack by September 12, 2015 with a total of
3,000 metric tons.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">On January 5, 2016, the Attorney
General and PS stipulated to filing a &quot;final judgment and order on consent&quot; or Consent Judgment in San Diego Superior
Court. The parties negotiated the Consent Judgment, which includes the following terms:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">- PS to pay USD$ 0.138 million
as a civil penalty for alleged violations of the 2004 Corrective Action Consent Agreement. PS has made all of the required payments
to DTSC as of December 31, 2017.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">- Remove the RCRA soil pile and
send it to an approved landfill. The Judgment indicates that the Company complied with this commitment by October 2, 2015.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">- After removing the RCRA soil
pile, the Company must take samples of the soil in the area where the RCRA soil pile was located. Samples were taken and the results
indicated that the soil had pollution levels that exceed the limits set by the State. On April 7, 2016, the Attorney General and
DTSC demanded that the Company remove soil 10 feet across and 2 feet deep on the perimeter of the area where the RCRA soil pile
was located and dispose of it in an approved confinement. Instead, PS convinced DTSC to enter into a Tolling Agreement on August
10, 2016, which tolls for two years (until August 10, 2018) the statute of limitations for DTSC to challenge PS&rsquo;s compliance
with the Consent Judgment. This Tolling Agreement was extended on August 10, 2018, for an additional two-year period. This Tolling
Agreement remains in force as of December 31, 2018, and will end as of August 10, 2020.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">- The Company shall continue
to meet the conditions of the final judgment, the corrective measures, and all tasks arising from this, which were entered in the
same court in 2004.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">PS is working to develop a &ldquo;corrective
measures study&rdquo; (CMS) that is intended to develop a plan for determining what remedy will be implemented at the site. As
of December 31, 2018, it is unclear what will be the appropriate remedy to implement at the PS site, when the CMS will be completed,
how long remediation will take, and how much it will cost.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 14.15pt; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"></TD><TD STYLE="width: 14.15pt">b.</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">As with most steel producers in United States of America, Republic could
incur significant costs &#9;related to environmental issues in the future, including those arising from environmental compliance
activities and remediation stemming from historical waste management practices at the Republic&rsquo;s facilities. The reserve
created to cover probable environmental liabilities of USD$&nbsp;2.6 million and USD$ 2.7 million were recorded as of December&nbsp;31,
2018 and 2017, respectively. The reserve includes incremental direct costs of remediation efforts and post-remediation monitoring
costs that are expected to be paid after corrective actions are complete. As of December 31, 2018, the current and non-current
portions of the reserve amounted to USD$ 1.0 million and USD$&nbsp;1.6 million, (USD$ 1.0 million and USD$ 1.7 million in 2017),
respectively, are included in accounts payable and accumulated liabilities in the short and long term, respectively, in the Consolidated
Statements of Financial Position.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify; text-indent: -42.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The Company is not
aware of any material environmental remediation liabilities or contingent liabilities relating to environmental matters with respect
to facilities, for which the establishment of an additional reserve would be necessary at this time. In the event that, in the
future, the Company incurs in any such additional expenses, these costs will most likely be incurred over a number of years. However,
future regulatory action regarding historical waste management practice in the</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0.5in; text-align: justify">facilities of Republic PS and
future changes in applicable laws and regulations may require the Company to incur significant costs that may have a material adverse
effect on the future financial performance of the Company.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The Company is involved
in a series of lawsuits and legal claims that have arisen during the normal course of its operations. The Company and its legal
advisors do not expect the outcome of these matters to have any significant adverse effect on the Company's financial position
and results of operations, therefore it has not been recognized any liabilities for such lawsuits and claims.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">e.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Mexican tax authorities
have the right to review, at least the previous five years and could determine differences in taxes payable, plus any corresponding
adjustments, surcharges and fines.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">f.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Tax authorities in
United States of America have the right to review, at least the previous three years and could determine differences in taxes payable,
plus its corresponding adjustments, surcharges and fines.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">g.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Canadian tax authorities
have the right to review, at least the previous four years and could determine differences in taxes payable, plus its corresponding
adjustments, surcharges and fines.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">h.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Brazilian tax authorities
have the right to review, at least the previous five years and could determine differences in taxes payable, plus its corresponding
adjustments, surcharges and fines.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">i.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On January 19, 2017,
the Company was notified with the excerpt issued by the General Direction of Crimes and Sanctions of the National Banking and Exchange
Commission (CNBV), for the probable realization, in the re-purchase of own stock operations, of several behaviors that, under the
judgment of the CNBV, could be different to the ones established in the &ldquo;Ley del Mercado de Valores (LMV)&rdquo;. On February
9, 2017 Grupo Simec filed the statement of manifestations to the administrative sanction procedure. The resolution was favorable
for the company, issued on May 15, 2018.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">On September 5, 2017, Grupo Simec
and GV do Brasil were notified of the arbitration procedure filed by SMS Concast at the International Court of Arbitration (ICC),
which claims the payment of USD $ 1.4 million plus expenses, for the concept of additional costs, incurred in the construction
and assembly of the steelmaking area of the Brazilian plant. On November 6, 2017, the companies of the Group replied to the demand
and filed a counterclaim against SMS Concast for the amount of USD $ 5 million, which GV do Brasil utilized on the equipment to
work properly. The panel of arbitrators is already constituted and the resolution of the matter is in process.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">j.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">In February 2017, the Securities and Exchange Commission ("SEC") notified the Company of the opening of an investigation to
determine if the Company's management committed infractions of US federal securities laws related to the failure to maintain
internal control over financial reporting. This investigation is derived, in part, from the failures in these systems which
were reported in the 20-F (Annual Report) for the fiscal year 2015. On February 21, 2016, the Company began implementing the
corrective measures recommended by a specialist firm in order to better comply with the COSO framework. On January 29, 2019,
the Company reached a settlement with the SEC. Under the terms of the settlement, the Company paid a civil penalty of USD
$200,000 and retained an independent consultant to ensure remediation of material weaknesses and the implementation and maintenance
of internal controls over financial reporting. The Company&rsquo;s remediation efforts continue.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">k.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">During the year 2018
Grupo Simec and some of its subsidiaries have been audited by the tax authorities of Mexico with respect to fiscal years from 2013
to 2017. The tax which the authority pretends to impose are non-existent taxes, which we have been litigating through various means
including &ldquo;amparo&rdquo;, lawsuits, resources of revocation in some cases and nullity lawsuit in others. As of December 31,
2018 the payment has not been enforceable in any of the disputed matters. The amount of tax credits being appealed in court ascends
to $ 5,880 million.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.2pt"></TD><TD STYLE="width: 18pt"><B>24)</B></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><B>&nbsp;Retrospective restatement of the 2016 and 2017 financial statements.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">During 2018, the Company identified
certain misstatements in the financial statements as of and for the years ended December 31, 2017 and 2016. The Company has restated
the balances and results for these periods as presented in the report in accordance with the guidance of IAS 8 &ndash; Accounting
Policies, Changes in Accounting Estimates and Errors.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">These involuntary errors were specifically
that significant information related to transactions was not available to the accounting staff in regards to some non-routine transactions.
This lack of timely,</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">accurate information lead to incorrect
accounting treatments and misstatements to the financial statements.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">These errors relate to the recording
of advances made to related parties and the accrual of related interest income.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">For this reason, the accrued interest
and the related income tax effect of certain loans granted to related parties were not previously recognized in the Company&rsquo;s
financial statements. The interest to be recognized through the restatement is as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 52%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
        <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Company name </B></P></TD>
    <TD STYLE="width: 16%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Balance as of December 31<SUP>st</SUP>, 2016</B></FONT></TD>
    <TD STYLE="width: 16%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2016 Recognized Interest</B></FONT></TD>
    <TD STYLE="width: 16%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2017 Recognized Interest </B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;705,064</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24,632</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;60,383</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Proyectos Comerciales el Ninzi, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,571,048</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,467</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">124,873</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Industrias CH, S.A.B. de C.V. </FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">88,433</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">5,783</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">12,797</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total interest income</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>31,882</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>198,053</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Corresponding income tax</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(10,353)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(24,949)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Additional profit recognized in the financial statements </B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21,529</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;173,104</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Earnings per share before correction</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$ 5.93</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$ 3.49</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Earnings per share after correction</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$ 5.97</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$ 3.84</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 8pt 21.3pt; text-align: justify">There were additional errors identified
in the presentation of accounts and loans receivable with related parties in the 2016 and 2017 financial statements. These errors
relate to the classification of certain balances as short-term assets which are long-term assets. There were additional corrections
related to the reclassification of certain accounts payable to loans payable.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify">The balances of related parties
that were corrected through reclassification from the short-term assets to the long-term asset (after recording the interest described
above) were:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 85%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 62%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 19%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2016</B></FONT></TD>
    <TD STYLE="width: 19%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2017</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Non current assets</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Accounts receivable:</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">648,239</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">648,281</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>648,239</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>648,281</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Long-term loans:</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">88,433</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">530,281</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">705,064</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">806,397</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Proyectos Comerciales el Ninzi, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,571,048</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,695,921</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total </B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2,364,545</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>3,032,599</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Current liabilities</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Accounts payable (Adjustment):</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(204,917)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(205,902)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,122)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,096)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Tuber&iacute;as Procarsa, S.A de C.V</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(3,943)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(3,866)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Accounts payable other</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(51)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total </B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>(210,982)</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>(211,915)</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Loans (Adjustment): </B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(998)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Tuber&iacute;as Procarsa, S.A de C.V</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,943</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,866</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Pytsa Industrial, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(437)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(50)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total </B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2,508</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>3,816</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Transfer of current liabilities:</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Accounts receivable</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>(329,134)</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>(329,521)</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Loans</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>(2,443,294)</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,913,325)</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Recorded interest </B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>(31,882)</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>(229,935)</B></FONT></TD></TR>
</TABLE>

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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify">The changes to the financial statements
resulting from such changes were as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Consolidated Balance Sheet</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>2016</B></FONT></TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>2017</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; width: 44%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>Previously presented</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Modified</B></FONT></TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>Previously presented</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Modified</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Assets</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Current assets:</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Related parties receivables</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>506,235</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>177,101</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>530,985</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>201,464</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Loans to related parties</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>&nbsp;2,443,294</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2,913,325</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total current assets</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>23,007,128</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>20,234,700</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>26,109,102</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>22,866,256</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Non-current related parties receivables</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>648,239</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>648,281</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Non-current loans to related parties&nbsp;&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2,364,545</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>3,032,599</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total assets</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>41,639,372</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>41,879,728</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>45,538,497</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>45,976,531</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Liabilities and equity</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Current liabilities:</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Related parties payable</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>7,867</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>218,849</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>39,761</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>251,676</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Loans from related parties</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>1,012,667</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>1,010,159</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>984,623</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>980,807</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Income tax</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>44,324</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>54,677</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>18,828</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>53,930</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total current liabilities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>5,518,990</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>5,737,817</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>7,236,668</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>7,480,069</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total liabilities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>8,429,228</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>8,648,055</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>11,415,594</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>11,658,995</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Equity:</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Retained earnings</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>19,053,138</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>19,074,667</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>20,774,810</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>20,969,443</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total controlling interest</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>33,315,330</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>33,336,859</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>34,231,475</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>34,426,108</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total equity</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>33,210,144</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>33,231,673</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>34,122,903</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>34,317,536</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total liabilities and equity</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>41,639,372</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>41,879,728</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>45,538,497</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>45,976,531</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Consolidated Comprehensive Income Statement</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2016</B></FONT></TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2017</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 43%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Previously presented </B></FONT></TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Modified</B></FONT></TD>
    <TD STYLE="width: 15%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Previously presented</B></FONT></TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Modified</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest income</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;108,151 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;140,033 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;54,238 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;252,291 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Income before income taxes</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,269,252 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,301,134 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,819,387 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3,017,440 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income taxes</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">- &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;926,041 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;936,394 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;1,097,860 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;1,122,809 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Net profit for the year</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,343,211 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,364,740 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,721,527 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,894,631 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Comprehensive income for the year</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7,150,508 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7,172,037 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,191,622 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,364,726 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Net income attributable to: </B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Controlling interest</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,884,834 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,906,363 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,721,672 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,894,776 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Net income for the year </B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,343,211 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,364,740 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,721,527 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,894,631 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Comprehensive&nbsp;&nbsp;income attributable to:</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Controlling interest</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,803,840 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,825,369 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,195,008 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,368,112 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Comprehensive income net for the year</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7,150,508 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7,172,037 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,191,622 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,364,726 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Income per share (controling interest)</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>(Mexican pesos)</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.93 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.97 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.49 </FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.84 </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Consolidated Statements of Changes in Equity
</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">Changes in these financial statements may be seen
in the Consolidated Statements of Changes in Equity of the year page 5.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Consolidated Statements of Cash Flows</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2016</B></FONT></TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>2017</B></FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 43%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Previously presented </B></FONT></TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Modified</B></FONT></TD>
    <TD STYLE="width: 15%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Previously presented</B></FONT></TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Modified</B></FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net income of the year</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,343,211 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,364,740 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,721,527 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,894,631 </FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Adjustments:</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest income from investing activities</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;108,151 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;140,033 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;54,238 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;252,291 </FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income tax</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;926,041 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;936,394 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,097,860 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,122,809 </FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(increase) Related parties receivable </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;55,863 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;172,322 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;453,754 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;41,311 </FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 27.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Net cash flows provided by operating activities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,822,213 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,705,754 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,771,912 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3,184,355 </FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Investing activities:</B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">loans granted to related parties</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,277,256 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;412,443 </FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 27.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Net cash flows (used) provided by investing activities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3,165,639 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,442,895 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,705,919 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3,118,362 </FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Financing activities:</B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Loans granted to related parties</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,393,715 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 27.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Net cash flows (used) provided by financing activities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">- &nbsp;&nbsp;&nbsp;&nbsp;1,495,630 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;898,085 </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">The modifications for errors in the register of
interests in receivables, in the presentation and reclassification of accounts receivable and payable from related parties are
presented below:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 6pt">ADJUSTMENTS</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">M O D I F I C A T I O N / P R E S E N T A T I O N &nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 30%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&nbsp;</TD>
    <TD STYLE="width: 9%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Balance with no modifications as of&nbsp;&nbsp;31/12/2016</FONT></TD>
    <TD STYLE="width: 8%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">2016 Interests</FONT></TD>
    <TD STYLE="width: 8%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Accounts payable Transaction </FONT></TD>
    <TD STYLE="width: 8%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Adjustment</FONT></TD>
    <TD STYLE="width: 7%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Long term accounts receivable taxes</FONT></TD>
    <TD STYLE="width: 9%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Long term loans payable </FONT></TD>
    <TD STYLE="width: 5%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Loans payable</FONT></TD>
    <TD STYLE="width: 9%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Total&nbsp;&nbsp;&nbsp;adjustment</FONT></TD>
    <TD STYLE="width: 7%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Balance as of </FONT><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 6pt">31/12/2016</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Accounts receivable:</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">475,395</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">5,783</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">204,917</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">-38,854</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">-648,239</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">998</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">-475,395</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">0</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Pytsa Industrial de M&eacute;xico, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">437</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">437</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">437</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Other accounts receivable by operation</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">30,840</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">30,840</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">506,235</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Loans:</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">49,579</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">38,854</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">-88,433</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">-49,579</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">0</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Proyectos Comerciales el Ninzi, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">1,715,405</P></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">1,467</P></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">-1,571,048</P></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">-1,569,581</P></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <P STYLE="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">145,824</P></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">678,310</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">24,632</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">2,122</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">-705,064</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">-678,310</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">0</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">2,443,294</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">Total</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">2,949,529</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">31,882</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">207,039</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">0</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">-648,239</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">-2,364,545</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">1,435</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">-2,772,428</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">177,101</FONT></TD></TR>
</TABLE>

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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 40%; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 10%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Modified balance for presentation as of 31/12/2016</FONT></TD>
    <TD STYLE="width: 10%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">2017 Interest</FONT></TD>
    <TD STYLE="width: 10%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Loan</FONT></TD>
    <TD STYLE="width: 10%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Difference from changes</FONT></TD>
    <TD STYLE="width: 10%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Transactions of the year</FONT></TD>
    <TD STYLE="width: 10%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Adjusted balance 31/12/2017</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Accounts receivable:</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Pytsa Industrial de M&eacute;xico, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">437</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-387</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">50</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Proyectos Comerciales el Ninzi, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">145,824</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">145,824</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Other accounts receivable by operation</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">30,840</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">24,750</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">55,590</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">177,101</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">24,363</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">201,464</FONT></TD></TR>
<TR>
    <TD STYLE="border-top: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Long term accounts receivable:</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">648,239</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">42</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">648,281</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">648,239</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">42</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">648,281</FONT></TD></TR>
<TR>
    <TD STYLE="border-top: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Long term loans payable:</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">88,433</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">12,797</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">412,443</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">16,608</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">530,281</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">705,064</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">60,383</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">40,950</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">806,397</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Proyectos Comerciales el Ninzi, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">1,571,048</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">124,873</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">1,695,921</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">2,364,545</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">198,053</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">412,443</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">57,558</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">3,032,599</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 38%; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&nbsp;</TD>
    <TD STYLE="width: 8%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Adjusted balance 31/12/2017</FONT></TD>
    <TD STYLE="width: 7%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Interest</FONT></TD>
    <TD STYLE="width: 6%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">VAT on invoiced interest</FONT></TD>
    <TD STYLE="width: 7%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Loans</FONT></TD>
    <TD STYLE="width: 8%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Difference from changes</FONT></TD>
    <TD STYLE="width: 8%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Payments</FONT></TD>
    <TD STYLE="width: 9%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Transactions of the year</FONT></TD>
    <TD STYLE="width: 9%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Adjusted balance&nbsp;&nbsp;31/12/2018</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Accounts receivable:</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Pytsa Industrial de M&eacute;xico, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">50</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">-50</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Proyectos Comerciales el Ninzi, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">145,824</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">-145,824</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Other accounts receivable by operation</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">55,590</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">-39,859</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">15,731</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">201,464</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">-145,824</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">-39,909</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">15,731</FONT></TD></TR>
<TR>
    <TD STYLE="border-top: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Short term loans:</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Compa&ntilde;&iacute;a Laminadora Vista Hermosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">915</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">182,256</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">183,171</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Compa&ntilde;&iacute;a Manufacturera de Tubos, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">1,039</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">43,433</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">44,472</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Operadora Compa&ntilde;ia Mexicana de Tubos SA </FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">885</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">37,347</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">38,232</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">2,839</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">263,036</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">265,875</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Long term accounts receivable:</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">648,281</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">648,281</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">648,281</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">648,281</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Long term loans payable:</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">530,281</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">22,953</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">2,714</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">214,028</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">1,732</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">-41,430</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">730,278</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">806,397</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">65,664</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">3,945</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">-296,959</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">579,047</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Proyectos Comerciales el Ninzi, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">1,695,921</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">136,022</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">-1,455,153</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">376,790</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">Total</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">3,032,599</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">224,639</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">2,714</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">214,028</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">5,677</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">-1,793,542</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7.5pt">1,686,115</FONT></TD></TR>
</TABLE>
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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 34%; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 11%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Balance with no modifications as of 31/12/2016</FONT></TD>
    <TD STYLE="width: 11%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Transfer of accounts receivable for presentation</FONT></TD>
    <TD STYLE="width: 11%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Transfer of loans payable for presentation</FONT></TD>
    <TD STYLE="width: 11%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Modified balances for presentation 31/12/216</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Accounts payable:</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">204,917</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">204,917</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Tuber&iacute;as Procarsa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">3,943</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">3,943</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">2,122</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">2,122</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Other accounts payable by operation</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">7,867</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">7,867</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">7,867</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">207,039</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">3,943</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">218,849</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Loans:</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">221,628</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">998</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">222,626</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Tuber&iacute;as Procarsa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">622,061</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-3,943</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">618,118</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Procarsa Tube and Pipe Co.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">62,303</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">62,303</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Pytsa Industrial de M&eacute;xico, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">106,675</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">437</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">107,112</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">1,012,667</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">1,435</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-3,943</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">1,010,159</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Modified balances for presentation 31/12/216</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Transactions of the year</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Interest</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Difference in changes</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Adjusted balance 31/12/2017</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Accounts payable:</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">204,917</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">985</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">205,902</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Tuber&iacute;as Procarsa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">3,943</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-77</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">3,866</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">2,122</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-26</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">2,096</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Other accounts payable by operation</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">7,867</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">31,945</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">39,812</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">218,849</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">32,827</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">251,676</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Loans:</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">222,626</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">4,194</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">226,820</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Tuber&iacute;as Procarsa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">618,118</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">1,449</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-27,778</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">591,789</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Procarsa Tube and Pipe Co.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">62,303</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">146</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-2,801</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">59,648</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Pytsa Industrial de M&eacute;xico, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">107,112</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">251</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-4,813</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">102,550</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">1,010,159</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">6,040</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-35,392</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">980,807</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Adjusted balance 31/12/2017</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Transactions of the year</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Interest</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Difference from changes</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Payment</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Adjusted balance&nbsp;&nbsp;31/12/2018</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Accounts payable:</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">205,902</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-23</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">205,879</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Tuber&iacute;as Procarsa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">3,866</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-1,924</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">1,942</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">2,096</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-2,096</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Other accounts payable by operation</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">39,812</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">86,958</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">126,770</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">251,676</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">82,915</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">334,591</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Loans:</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">226,820</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">5,570</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-232,390</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Tuber&iacute;as Procarsa, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">591,789</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">1,321</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-2,363</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-590,747</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Procarsa Tube and Pipe Co.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">59,648</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">132</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-370</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-59,410</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Pytsa Industrial de M&eacute;xico, S.A. de C.V.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">102,550</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-2,029</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-100,521</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD></TR>
<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">980,807</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">7,023</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-4,762</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">-983,068</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8pt">0</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>


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<TD STYLE="width: 0.2pt"></TD><TD STYLE="width: 18pt"><B>25)</B></TD><TD STYLE="padding-right: 13.9pt"><B>Commitments</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.45pt"></TD><TD STYLE="width: 18pt">a.</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">On May 1, 2018, the Company signed a contract with ArcelorMittal S.A. in
Brazil, for the acquisition of Cariacica and Itauna steels for rent, producing plants and wire drawing equipment for the production
of wires and derivatives.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.55pt">The Cariacica
unit has the capacity to produce 600 thousand metric tons of liquid steel per year and 450 thousand metric tons of rolled steel
products. This plant has more than 500 employees and can produce rod and light structural profiles. The factory is located in the
city of Cariacica, next to the city of Victoria, in the state of Esp&iacute;rito Santo on a land of more than 1,200,000 m2.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.55pt">The Itauna
unit has an installed capacity to produce 120,000 metric tons per year of steel laminate products and can manufacture light structural
profiles and rods. The plant is located in the city of Itauna in the state of Minas Gerais, less than 100 kilometers away from
Belo Horizonte and has 94 employees. The factory is leased under a contract expiring in August 2020.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.45pt"></TD><TD STYLE="width: 18pt">b.</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">Republic leases certain equipment, office space and computer equipment under
non-cancelable operating leases. The leases expire at various dates through 2020. During the years ended December 31, 2018, 2017
and 2016, rental expenses relating to operating leases amounted to USD$&nbsp;0.7 million, USD$ 0.5 million, and USD$&nbsp;1.1 million,
respectively. Currently there are no additional obligations post-2020.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.45pt"></TD><TD STYLE="width: 18pt">c.</TD><TD STYLE="text-align: justify; padding-right: 13.85pt">In January 2013, the Company entered into an agreement with EnerNOC which
enables Republic to receive payments for reducing the electricity consumption during a dispatch declared by PJM Interconnection
as an emergency. The agreement is for 5 years, effective January 31, 2013 and expires on May 31, 2018. During the years ended December
31, 2018, 2017 and 2016, the Company recognized income from this agreement of USD$&nbsp;2.8 million, USD$&nbsp;1.0 million and
USD$ 1.0 million, respectively. Unlike the previous contract the payments are earned by event and how they accrue.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.45pt"></TD><TD STYLE="width: 18pt">d.</TD><TD STYLE="text-align: justify; padding-right: 13.85pt">In January 2013, the Company signed a product supply agreement for 15 years
with Air Products and Chemicals, Inc. The agreement required that Air Products and Chemicals build and install a plant for the
production of oxygen, nitrogen, and argon in the facilities of Lorain, Ohio. The term of 15 years of this agreement would come
into force at the time the plant becomes operational. The plant did not start operations as indicated in Note 10. In August 2016,
the Company signed a new agreement with Air Products and Chemicals, Inc., to acquire the previously installed plant, for an amount
of USD $ 30 million and cancel in its entirety the supply contract. The amount of the purchase was agreed to settle it in the following
way: an initial payment of USD $ 1.2 million and the remaining of USD $ 28.8 million over a period of 6 years with monthly payments
equal to USD $ 0.4 million, without any interest payment.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.45pt"></TD><TD STYLE="width: 18pt">e.</TD><TD STYLE="text-align: justify; padding-right: 13.85pt">In connection with a sales and use tax audit by the Ohio Department
                                                               of Taxes covering the period from January 1, 2009 to December 31, 2012, an assessment of $ 2,452,028 (including interests of
                                                               $ 394,138) against the Company was issued, on December 9, 2016. The Company does not agree with the evaluation in its
                                                               entirety and has filed a Reevaluation Petition on January 30, 2017 appealing the assessment to the Ohio Board of Tax Appeals.
                                                               As of July 30, 2019, no resolution has been obtained on this appeal.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify">Due to the nature of this matter
and the uncertainty of the resolution on the appeal that is in the early stages, the Company has not recorded an expense in the
fiscal year 2018 or 2017 that recognizes the evaluation or any estimated amount of liquidation.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.45pt"></TD><TD STYLE="width: 18pt">f.</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">In January 2018, the Company entered into a contract with the supplier ECOM,
LTDA. for an amount of USD $ 6.1 million for the purchase of energy of 10,000 MWH per month, for its subsidiary GV do Brasil Industria
y Comercio de A&ccedil;o LTDA. All monthly payments with monthly due date 6 days after the closing date of the month. The contract
ends in February 2019.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.45pt"></TD><TD STYLE="width: 18pt">g.</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">In January 2018, the Company entered into a contract with the supplier ECOM,
LTDA. for an amount of USD $ 6.3 million for the purchase of energy of 10,000 MWH per month, for its subsidiary GV do Brasil Industria
y Comercio de A&ccedil;o LTDA, starting the supply in 2019. All payments with monthly maturity 6 days after of the month end closing.
The contract ends in February 2020.</TD></TR></TABLE>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.45pt"></TD><TD STYLE="width: 18pt">h.</TD><TD STYLE="text-align: justify; padding-right: 12.7pt">In December 2017, the Company entered into a contract with the supplier
COMERC, LTDA. for an amount of USD $ 5.2 million for the purchase of 8,000 MWH of energy per month, for its subsidiary GV do Brasil
Industria y Comercio de A&ccedil;o LTDA. All payments with monthly due date 6 days after of the month end closing. The contract
ends in February 2019.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.45pt"></TD><TD STYLE="width: 18pt">i.</TD><TD STYLE="text-align: justify; padding-right: 13.85pt">On February 22, 2018, a contract was signed with Primental Technologies
of Italy, the United States of America and Mexico for the construction of the rolling mill and the supply of a new reheating furnace
for the Mexicali plant, which will increase capacity of finished product manufacturing from 17,500 to 22,500 tons per month. An
advance payment of 20% has already been paid for USD $ 1.67 million and the placement of the letters of credit is in process. The
term of execution of the project is 16 months and a budget of $ 23.2 million dollars is estimated.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>26)</B></TD><TD STYLE="padding-right: 13.9pt"><B>Consolidated financial statements issuance</B></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify; text-indent: 0">These consolidated
financial statements have been issued on July 30, 2019 by Ing. Luis Garc&iacute;a Lim&oacute;n and C.P. Mario Moreno Cortez, General
Director and Financial Coordinator of Grupo Simec, S.A.B. de C.V., for the approval of the Audit Committee and, where appropriate,
by the Board of Directors.</P>

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<TYPE>EX-8.1
<SEQUENCE>2
<FILENAME>e4825ex8-1.htm
<DESCRIPTION>LIST OF SUBSIDIARIES
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 8.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>List of Subsidiaries</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 70%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Name of
        Subsidiary</B></P></TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Country
        of Incorporation</B></P></TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Ownership
        Interest (%)</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Undershaft Investments, N.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Cura&ccedil;ao</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Pacific Steel, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">SimRep Corporation and subsidiaries (Republic)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">50.22%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Compa&ntilde;&iacute;a Sider&uacute;rgica del Pac&iacute;fico, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Coordinadora de Servicios Sider&uacute;rgicos de Calidad, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Industrias del Acero y del Alambre, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Procesadora Mexicali, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Servicios Simec, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Sistemas de Transporte de Baja California, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Metales, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Administradora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Servicios de la Industria Sider&uacute;rgica ICH, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Arrendadora Simec S.A. de C.V. (in
    liquidation)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">CSG Comercial, S.A. de C.V</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.95%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Corporaci&oacute;n Aceros DM, S.A. de C.V. and subsidiaries</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Corporaci&oacute;n ASL, S.A. de C.V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 6, S. A. de C. V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 7, S. A. de C. V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 9, S.A.P.I. de C. V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec Acero, S. A. de C. V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec USA, Corp.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Pacific Steel Projects, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec Steel, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Corporativos G&amp;DL, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">GV do Brasil Industria e Comercio de A&ccedil;o LTDA.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Orge, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Sider&uacute;rgica del Occidente y Pac&iacute;fico, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">GS Steel BV</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Netherlands</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">RRLC S.A.P.I. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">95.10%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Grupo Chant S.A.P.I. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">97.61%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Aceros Especiales Simec Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Recursos Humanos de la Industr&iacute;a Sider&uacute;rgica de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">GSIM de Occidente, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Fundiciones de Acero Estructural, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Sider&uacute;rgicos Noroeste, S.A. de C.V.&#9;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt">&nbsp;<FONT STYLE="font-size: 10pt">Companhia Sider&uacute;rgica do Espirito Santo, S.A.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>


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<DOCUMENT>
<TYPE>EX-12.1
<SEQUENCE>3
<FILENAME>e4825ex12-1.htm
<DESCRIPTION>CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 12.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 8.4pt 114.3pt 0 113.2pt; text-align: center">Annual Certifications</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5.95pt 114.3pt 0 113.5pt; text-align: center"><B>Pursuant to Section
302 of the Sarbanes-Oxley Act of 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5.6pt 0 0 17.55pt">I, Mario Moreno Cortez, certify that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">1.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">I have reviewed this annual report on Form 20-F of Grupo Simec, S.A.B. de C.V.;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 6.3pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">2.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact
or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 6.1pt 0 5pt; text-align: justify; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">3.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Based on my knowledge, the financial statements, and other financial information included
in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company
as of, and for, the periods presented in this report;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 25.3pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">4.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The company&rsquo;s other certifying officer(s) and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 20.75pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 9.7pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Designed such internal control over financial reporting, or caused such internal control over
financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in accordance with general accepted accounting principles;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 6.5pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Evaluated the effectiveness of the company&rsquo;s disclosure controls and procedures and
presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 19.45pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(d)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Disclosed in this report any change in the company&rsquo;s internal control over financial
reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to
materially affect, the company&rsquo;s internal control over financial reporting; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 8.55pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">5.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The company&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the company&rsquo;s auditors and the audit committee of the company&rsquo;s
board of directors (or persons performing the equivalent functions):</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 9.9pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">All significant deficiencies and material weakness in the design or operation of internal
control over financial reporting which are reasonably likely to adversely affect the company&rsquo;s ability to record, process,
summarize and report financial information; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 8pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Any fraud, whether or not material, that involves management or other employees who have a
significant role in the company&rsquo;s internal control over financial reporting.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt">Dated: August 5, 2019</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 100.95pt 0 113.5pt; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 0; padding-left: 0; text-align: left">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 0; padding-left: 0; text-align: left">By:</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: left; border-bottom: Black 1pt solid">/s/ Mario Moreno Cortez</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.05in; padding-right: 0; padding-left: 0; text-align: left">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05in; padding-right: 0; padding-left: 0; text-align: left">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05in; padding-right: 0; padding-left: 0; text-align: left">Mario Moreno Cortez</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: left">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: left">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: left"><I>Coordinator of Finance</I></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B></B></P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.2
<SEQUENCE>4
<FILENAME>e4825ex12-2.htm
<DESCRIPTION>CERTIFICATION OF CHIEF EXECUTIVE OFFICER
<TEXT>
<HTML>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 12.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 3.9pt 114.3pt 0 113.2pt; text-align: center">Annual Certifications</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 114.3pt 0 113.5pt; text-align: center"><B>Pursuant to Section 302
of the Sarbanes-Oxley Act of 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5.75pt 0 0 17.55pt">I, Luis Garcia Lim&oacute;n, certify that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 5.9pt 0 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">1.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">I have reviewed this annual report on Form 20-F of Grupo Simec, S.A.B. de C.V.;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 6.3pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">2.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact
or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 6.1pt 0 5pt; text-align: justify; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">3.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Based on my knowledge, the financial statements, and other financial information included
in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company
as of, and for, the periods presented in this report;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 25.3pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">4.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The company&rsquo;s other certifying officer(s) and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 20.75pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 9.7pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Designed such internal control over financial reporting, or caused such internal control over
financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in accordance with general accepted accounting principles;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 5.9pt 6.5pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Evaluated the effectiveness of the company&rsquo;s disclosure controls and procedures and
presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 19.45pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(d)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Disclosed in this report any change in the company&rsquo;s internal control over financial
reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to
materially affect, the company&rsquo;s internal control over financial reporting; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 8.55pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">5.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The company&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the company&rsquo;s auditors and the audit committee of the company&rsquo;s
board of directors (or persons performing the equivalent functions):</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 9.9pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">All significant deficiencies and material weakness in the design or operation of internal
control over financial reporting which are reasonably likely to adversely affect the company&rsquo;s ability to record, process,
summarize and report financial information; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 8pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Any fraud, whether or not material, that involves management or other employees who have a
significant role in the company&rsquo;s internal control over financial reporting.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt">Dated: August 5, 2019</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 0; padding-left: 0; text-align: left">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 0; padding-left: 0; text-align: left">By:</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: left; border-bottom: Black 1pt solid">/s/ Luis Garcia
    Lim&oacute;n</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.05in; padding-right: 0; padding-left: 0; text-align: left">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05in; padding-right: 0; padding-left: 0; text-align: left">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05in; padding-right: 0; padding-left: 0; text-align: left">Luis Garcia Lim&oacute;n</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: left">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: left">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-left: 0; text-align: left"><I>Chief Executive Officer</I></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"></P>


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<DOCUMENT>
<TYPE>EX-13.1
<SEQUENCE>5
<FILENAME>e4825ex13-1.htm
<DESCRIPTION>CERTIFICATIONS OF CHIEF EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 13.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0.05pt 114.3pt 0 113.2pt; text-align: center">Annual Certifications</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.25pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 114.3pt 0 113.5pt; text-align: center"><B>Pursuant to Section 906
of the Sarbanes-Oxley Act of 2002</B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0.45pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 6.15pt 0 5pt; text-indent: 12.6pt">Pursuant to section 906 of the
Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United States Code), each of the undersigned
officers of Grupo Simec, S.A.B. de C.V. (the &ldquo;Company&rdquo;), does hereby certify, to such officer&rsquo;s knowledge, that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 11.15pt 0 5pt; text-indent: 12.45pt">The Annual Report on Form 20-F
for the year ended December 31, 2018 of the Company, as filed with the Securities and Exchange Commission on May 15, 2019, fully
complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, and the information contained
in the Form 20-F fairly presents, in all material respects, the financial condition and results of operations of the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5pt">Dated: August 5, 2019</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 0.7pt">/s/ Luis Garcia Lim&oacute;n</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-top: 0.7pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 50%; padding-top: 0.7pt; border-top: Black 1pt solid">Luis Garcia Lim&oacute;n</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><I>Chief Executive Officer</I></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>/s/ Mario Moreno Cortez</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt">&nbsp;</TD>
    <TD STYLE="padding-top: 0.7pt; border-top: Black 1pt solid">Mario Moreno Cortez</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><I>Coordinator of Finance</I></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"></P>

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<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>orgchart.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
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    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries9Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries10Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries10Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries11Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries11Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
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    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries15Member" unitRef="Pure" id="Foot-01-1" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries16Member" unitRef="Pure" id="Foot-01-2" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries16Member" unitRef="Pure" id="Foot-01-3" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries17Member" unitRef="Pure" id="Foot-00-2" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries17Member" unitRef="Pure" id="Foot-00-3" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries18Member" unitRef="Pure" decimals="INF">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries18Member" unitRef="Pure" decimals="INF">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries19Member" unitRef="Pure" id="Foot-00-4" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries19Member" unitRef="Pure" id="Foot-00-5" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries20Member" unitRef="Pure" decimals="INF">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries20Member" unitRef="Pure" decimals="INF">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries21Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries21Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries22Member" unitRef="Pure" id="Foot-00-6" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries22Member" unitRef="Pure" id="Foot-00-7" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries23Member" unitRef="Pure" decimals="INF">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries23Member" unitRef="Pure" decimals="INF">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries24Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries24Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries25Member" unitRef="Pure" decimals="INF">0.9510</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries25Member" unitRef="Pure" decimals="INF">0.9510</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries26Member" unitRef="Pure" decimals="INF">0.9761</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries26Member" unitRef="Pure" decimals="INF">0.9761</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries27Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries27Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries28Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries28Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries29Member" unitRef="Pure" id="Foot-02-0" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries29Member" unitRef="Pure" id="Foot-02-1" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries30Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries30Member" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries31Member" unitRef="Pure" id="Foot-03-0" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries31Member" unitRef="Pure" id="Foot-03-1" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries32Member" unitRef="Pure" id="Foot-04-0" decimals="INF">0.5022</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries32Member" unitRef="Pure" id="Foot-04-1" decimals="INF">0.5022</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries33Member" unitRef="Pure" id="Foot-05-0" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries33Member" unitRef="Pure" id="Foot-05-1" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries34Member" unitRef="Pure" id="Foot-05-2" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries34Member" unitRef="Pure" id="Foot-05-3" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries35Member" unitRef="Pure" id="Foot-05-4" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries35Member" unitRef="Pure" id="Foot-05-5" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries36Member" unitRef="Pure" id="Foot-05-6" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries36Member" unitRef="Pure" id="Foot-05-7" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries37Member" unitRef="Pure" id="Foot-06-0" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries37Member" unitRef="Pure" id="Foot-06-1" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries38Member" unitRef="Pure" id="Foot-07-0" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries38Member" unitRef="Pure" id="Foot-07-1" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries39Member" unitRef="Pure" id="Foot-08-0" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2017-01-01to2017-12-31_custom_Subsidiaries39Member" unitRef="Pure" id="Foot-08-1" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_custom_Subsidiaries40Member" unitRef="Pure" id="Foot-09-0" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
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    <simecb:CokeInventory contextRef="AsOf2017-12-31" unitRef="Metrictons" decimals="INF">136541</simecb:CokeInventory>
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    <simecb:CokeInventoryValue contextRef="AsOf2017-12-31" unitRef="mxn" decimals="-3">1037000000</simecb:CokeInventoryValue>
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    <simecb:AveragePriceOfCokePerMetricTons contextRef="AsOf2017-12-31_currency_USD" unitRef="mxn" decimals="-3">385000</simecb:AveragePriceOfCokePerMetricTons>
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    <ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost contextRef="From2018-01-01to2018-12-31_custom_RepublicEmployeesMember">The agreement initially expired on August 15, 2016 and was extended for a further three years through August 15, 2019.</ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost>
    <ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost contextRef="From2018-01-01to2018-12-31_custom_ProfitSharingAndIncentiveCompensationPlansMember">The labor agreement includes a profit sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly pretax income, as defined in the labor agreement ("EBT"): 3% of EBT between $0 and $25 million per quarter; 4% of EBT between $25 and $75 million per quarter; and 5% of EBT over $75 million per quarter.</ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost>
    <ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost contextRef="From2018-01-01to2018-12-31_custom_VEBABenefitTrustMember">The cost contributions to these two funds have been reduced from USD $ 2.6 million to USD$ 0.25 million per quarter effective after the review of the collective agreement on August 16 2016.</ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost>
    <ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan contextRef="From2018-01-01to2018-12-31_custom_RepublicEmployeesMember">The extended agreement provides the Company&#8217;s quarterly contributions to fund the Republic Retirement VEBA and Benefit Trust (the &#8220;Benefit Trust&#8221;) to be reduced from $2.6 million to $0.25 million beginning in August 15, 2016 through June 30, 2019. Effective July 1, 2019, the Company&#8217;s contribution to the Benefit Trust will change to $4.00 per hour for each hour worked by USW represented employees.</ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan>
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    <simecb:DescriptionOfDecreeIssuedByFinanceMinistry contextRef="From2018-01-01to2018-12-31_ifrs-full_CountryOfDomicileMember">As of November 18, 2015, the Finance Ministry (SHCP) issued a decree in which a fiscal incentive is given to those who pay income tax (ISR) under terms of the Titles II or IV, Chapter II, Section I of the Law of ISR, to the taxpayers who had obtained income from its business activity in the last period, up to 100 million pesos.</simecb:DescriptionOfDecreeIssuedByFinanceMinistry>
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    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="From2018-01-01to2018-12-31_custom_RepublicMember_currency_USD">expire between 2033 and 2038</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="From2018-01-01to2018-12-31_custom_StateAndLocalMember_currency_USD">expire between 2019 and 2038</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
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A. de C. V. and Simec International 7, S.A. de C. V. (a subsidiary company), acquired 2,000 class &amp;#8220;I&amp;#8221;&#13;shares of a company named Se&amp;#241;ales del Norte S.A. de C.V., representing 100% of the fixed portion of that company&amp;#8217;s&#13;capital stock and 3,908,782 shares class &amp;#34;II&amp;#34; representing 100% of the variable portion of that company&amp;#8217;s capital&#13;stock. These shares were purchased on $122.66 million pesos. After the purchase of those shares Se&amp;#241;ales del Norte S.A. de&#13;C.V. came under the control of Grupo Simec, S.A.B. de C.V. From that date the company Se&amp;#241;ales del Norte S.A. de C.V., is&#13;consolidated in the financial statements. Subsequent to December 31, 2017 on March 13, 2018 the name of Se&amp;#241;ales del Norte&#13;S.A. de C.V. was changed to &amp;#34;Siderurgicos Noroeste, S.A. de C.V.&amp;#34;.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="color: red; font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;On May 1, 2018, one&#13;steel mill was acquired in Brazil from ArcelorMittal, which is located in Cariacica, Espiritu Santo and has a production capacity&#13;of 600 thousand tons a year. Another steel mill is being rented from ArcelorMittal in Itauna, Minas Gerais with a production capacity&#13;of 120 thousand tons a year. Upon closing the transaction, the group significantly increased its participation in the long steel&#13;market in Brazil; a confidentiality agreement was signed for this operation.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;As of January 13,2016,&#13;we incorporated GSIM de Occidente, S.A. de C.V. with an investment of $50. The stockholders of GSIM de Occidente are Grupo Simec,&#13;S.A.B. de C.V. with 49,999 shares class &amp;#8220;I&amp;#8221; and Simec International, S.A. de C.V., with one class &amp;#8220;I&amp;#8221; share.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;As of January 13,&#13;2016, we incorporated Fundiciones de Acero Estructural, S.A. de C.V., with an investment of $50. 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    <simecb:DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 28.35pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;3.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Application of new and amended standards&#13;and interpretations and standards not in force yet&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The consolidated financial statements&#13;of Grupo Simec, S.A.B. de C.V. and its Subsidiaries for the periods presented have been prepared in accordance with the International&#13;Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). IFRS also includes all current&#13;International Accounting Standards (IAS), in force, as well as all related interpretations issued by the IFRS Interpretations Committee&#13;(IFRIC), including those issued previously by the Standing Interpretations Committee. The company applied the effective IFRS as&#13;of December 31, 2018.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"&gt;a.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;International Financial Reporting Standards, not in force yet.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify; text-indent: -0.25pt"&gt;Below are&#13;the rules and amendments that could have an effect on Simec's financial information, which were issued by the IASB, but are not&#13;in effect at the date of these financial statements&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.25pt; text-align: justify; text-indent: 13.95pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Rules applicable starting from 2018:&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 21.3pt"&gt;&lt;/td&gt;&lt;td style="width: 7.05pt"&gt;a)&lt;/td&gt;&lt;td style="text-align: justify"&gt;&amp;#160;&amp;#160;IFRS 15- Revenue from contracts with customers.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The IASB has published a new&#13;standard, IFRS 15- Income from contracts with customers (IFRS 15 or the new standard). The new standard describes a single comprehensive&#13;model for accounting of revenue from customer contracts and replaces current revenue recognition guidelines included in IFRS standards&#13;and interpretations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The basic principle of the new&#13;rule is that an entity must recognize the income that represents the transfer of goods or services promised to the client, valued&#13;by the amount that the entity expects to receive in exchange for such goods or services.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The entities must:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt"&gt;&amp;#8226;&#13;Identify the contracts with clients which are within the scope of the new standard;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt"&gt;&amp;#8226; Identify&#13;the performance obligations in the contract: i) sales of goods or services separately, ii) sales dependent or interrelated with&#13;other products or services; (iii) homogeneous and consistent sales;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt"&gt;&amp;#8226; Determine&#13;the price of the transaction: i) variable consideration and restricted estimates, ii) time value of money and financing component,&#13;iii) non-monetary consideration, iv) consideration paid to the customer;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt"&gt;&amp;#8226;&#13;Distribute the transaction price among each separable performance obligation; and&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt"&gt;&amp;#8226;&#13;Recognize income when each performance obligation is met: (i) over time, (ii) at a point in time.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The new IFRS 15 increases disclosures&#13;on income and is effective for periods beginning on or after January 1, 2018, allowing for early application. Entities may choose&#13;to retroactively apply the standard or use a modified approach in the year of application.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -0.25in"&gt;b) IFRS 9&#13;(2014) - Financial Instruments.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The IASB published IFRS 9 (2009)&#13;and IFRS 9 (2010) which introduced new classification and valuation requirements, and in 2013 disclosed a new model for hedge accounting.&#13;IFRS 9 published in July 2014 represents the final version of the standard, supersedes previous versions of IFRS 9, and completes&#13;the IASB project to replace IAS 39, Financial Instruments.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;IFRS 9 (2014) includes a logical&#13;model for classification and valuation, a single, forward-looking model of impairment, and an approach with substantive changes&#13;to hedge accounting.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&lt;i&gt;&amp;#160;&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&lt;i&gt;Classification and valuation&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The classification determines&#13;how financial assets and financial liabilities are recorded in the financial statements and, in particular, how they are valued&#13;continuously. IFRS 9 (2014) introduces a logical approach to the classification of financial assets, which is based on the flow&#13;characteristics and the business model in which the asset is held. This unique, principled approach replaces existing requirements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&lt;i&gt;&amp;#160;&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&lt;i&gt;Impairment&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The new model results in the&#13;application in a single model of impairment to all financial instruments, thus eliminating a source of complexity associated with&#13;the previous requirements. As a part of IFRS 9 (2014), IASB has introduced a new impairment model based on expected losses, which&#13;will require a timelier recognition of expected losses. Specifically, the new standard requires entities to recognize expected&#13;losses since the initial recognition of financial instruments as well as over the life of the instrument on a timelier basis.&#13;Further disclosures will be required on how the losses and the movement of the loss estimate were determined and of the activity&#13;of the estimate for losses.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&lt;i&gt;Hedge Accounting&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;IFRS 9 (2014) introduces an approach&#13;with substantive changes for hedge accounting, with improvements to disclosures about risk management activities. The new model&#13;represents a major overhaul of hedge accounting, which aligns accounting manage with risk management activities, allowing entities&#13;to better reflect these activities in their financial statements. In addition, as a result of these changes, users of financial&#13;statements will be better informed about risk management and the effect of hedge accounting on financial reporting.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&lt;i&gt;Own credit risk&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;IFRS 9 (2014) also eliminates&#13;the volatility in results that was caused by changes in the credit risk of liabilities that are valued at fair value. This accounting&#13;change means that gains proceeding from the impairment of the risk of our credit on these liabilities are no longer recognized&#13;directly in net earnings&amp;#9; or loss but in other comprehensive income (OCI).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;IFRS 9 (2014) will come into&#13;force for fiscal years beginning on or after January 1, 2018. Early application is allowed. In addition, changes in credit risk&#13;can be applied in advance and in isolation, without the other changes in the recognition of financial instruments.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.05pt; text-align: justify; text-indent: 14.15pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.05pt; text-align: justify; text-indent: 14.15pt"&gt;Amendments&#13;applicable from 2018&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 28.35pt; text-align: justify; text-indent: -7.05pt"&gt;a) Amendment&#13;to IAS 40 - Investment Property.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The amendment clarifies that&#13;the transfer of an investment in property will occur when and only when there is a change in its use. A change of use occurs when&#13;the property meets, or fails to meet, the definition of investment property and there is evidence of change of use. In isolation,&#13;a change in management's intentions to use a property does not provide evidence of a change in use.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -14.7pt"&gt;b) Amendment&#13;to IAS 28 - Investments in Associates and Joint Ventures.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;This amendment clarifies that&#13;a venture capital organization, collective investment fund, investment trust and other similar entities may opt, at initial recognition,&#13;to measure investments in associates and joint ventures at fair value through changes in profit and loss separately for each associate&#13;and joint business.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;In addition, this amendment allows,&#13;in applying the equity method, that an entity other than an investment entity retains the measurement of the fair value applied&#13;by its associates and joint ventures. It also clarifies that this option is available at the initial recognition for each associate&#13;or joint venture that is an investment entity.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -14.7pt"&gt;c) Amendments&#13;to IFRS 2 - Classification and measurement of share-based payment transactions.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: -14.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The amendments clarify the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt"&gt;&amp;#8226; When&#13;estimating the fair value of a share-based payment settled in cash, accounting for the effects of the acquisition conditions and&#13;the liability incurred should follow the same approach as for stock-based share-based payment.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt"&gt;&amp;#8226; Where&#13;tax laws or regulations require an entity to withhold an amount because of an employee's tax liability associated with a share-based&#13;payment, the share-based payment arrangements may allow or require to retain a specified number of equity instruments Equivalent&#13;to the monetary value of the employee's tax liability, that is, the share-based payment arrangement has a &amp;#34;net settlement&#13;characteristic&amp;#34;, if the agreement does not include the net settlement characteristic, that agreement should be classified&#13;as a whole Transaction with share-based payments settled with equity instruments.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt"&gt;&amp;#8226; A&#13;share-based payment that is modified to change the settlement transaction in cash to the settlement of capital, should take into&#13;account the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: 7.1pt"&gt;i. The original&#13;liability is written off;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 78pt; text-align: justify; text-indent: -14.2pt"&gt;ii. The share-based&#13;payment with share liquidation is recognized on the date of modification of the fair value of the equity instrument granted to&#13;the extent that the services had been rendered until the date of modification; and&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 70.9pt; text-align: justify; text-indent: -7.1pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 78pt; text-align: justify; text-indent: -14.2pt"&gt;iii. Any difference&#13;between the carrying amount of the liability at the date of change and the amount recognized in the net equity must be recognized&#13;immediately in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 78pt; text-align: justify; text-indent: -14.2pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;Amendments are effective for&#13;annual reporting periods beginning on or after January 1, 2018 with anticipated permitted application.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;Interpretation applicable from 2018:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -0.25in"&gt;a) IFRIC&#13;22- Transactions in foreign currency and considerations paid in advance.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -0.25in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;IFRIC 22 Interpretation, issued&#13;by the International Accounting Standards Board, developed by the IFRS Interpretations Committee, addresses how to determine the&#13;date of the transaction for the purpose of establishing the exchange rate to be used in the initial recognition of the asset, expense&#13;or related income on the write-off of a non-monetary asset or non-monetary liability arising from the payment or collection of&#13;the anticipated consideration in foreign currency.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;It is established that the date&#13;of the transaction for the purpose of determining the exchange rate to be used in the initial recognition is the date on which&#13;an entity initially recognizes the non-monetary asset or non-monetary liability arising from the payment or collection of the anticipated&#13;consideration. If there are multiple payments or prepayments, the entity will determine a date of the transaction for each payment&#13;or collection of the anticipated consideration.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;Standard applicable from 2019:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;In January 2016, the IASB published&#13;a new accounting standard, IFRS 16 - Leases, which repeals IAS 17 - Leases and the related interpretation guides.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The main changes in relation&#13;to the previous rule are:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 63.8pt; text-align: justify; text-indent: -14.15pt"&gt;i. IFRS&#13;16 provides a comprehensive model for the identification of lease contracts and their treatment in the financial statements of&#13;tenants and landlords.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 63.8pt; text-align: justify; text-indent: -14.15pt"&gt;ii. The&#13;new standard applies a control model for the identification of leases, distinguishing between leases and service contracts based&#13;on whether there is an asset identified and controlled by the customer.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 63.8pt; text-align: justify; text-indent: -14.15pt"&gt;iii. The&#13;distinction between operating and finance leases is eliminated; therefore, the assets and liabilities of all leases are recognized,&#13;with some exceptions, for leases of short-term low-value assets.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt"&gt;iv. The&#13;standard does not include significant changes in the requirements for the lessor's accounting.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The standard is effective for&#13;annual periods beginning on or after January 1, 2019, with early application permitted for entities that have also adopted IFRS&#13;15- Income from Contracts with Customers.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;As of today, Simec continues to evaluate&#13;the effect that this new standard could have on its financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 1.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;Amendments applicable&#13;from 2019:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;a)&amp;#160;Amendment&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;&amp;#160;to IFRS 28 - Long-term investments in associates and joint ventures.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;This amendment clarifies that entities&#13;will account for long-term investments in an associate or joint venture (to which the equity method is not applied), using IFRS&#13;9 before accounting for losses or losses due to impairment, applying IAS 28.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;b)&amp;#160;Amendment&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;&amp;#160;to IFRS 3 - Business combination.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;This amendment clarifies that when&#13;an entity obtains control of a business that is a joint operation, it will measure again the participation maintained in that business.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;c)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;Amendment to IFRS 11 - Joint agreements.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;This amendment clarifies that when&#13;an entity obtains joint control of a business that is a joint operation, it will measure again the participation maintained in&#13;that business&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;d)&amp;#160;Amendment&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;&amp;#160;to IAS 12 - Income tax.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;This amendment clarifies that an&#13;entity will account for all the consequences of dividends on income tax in the same way, regardless of how the tax arises.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;e)&amp;#160;Amendment&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;&amp;#160;to IAS 23 - Costs for loans.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;This amendment clarifies that when&#13;an asset that meets the requirements to be suitable for its intended use or sale, an entity will treat as part of the general loans,&#13;the outstanding loans taken to obtain that eligible asset.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;f)&amp;#160;Amendment&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;&amp;#160;to IAS 19 - Benefits to employees.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;This amendment requires that when&#13;a change occurs in the plan (modification, reduction or liquidation), the company remeasures its liability or assets for net defined&#13;benefits. Previously, it was not specified how to determine the expenses for the period after the change in the plan. The amendments&#13;require an entity to use the updated assumptions of the new measurement to determine the current cost of the service and the net&#13;interest for the remainder of the reporting period after the change to the plan.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;The amendments are effective for annual&#13;reporting periods beginning on January 1, 2019, with early application allowed.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;Interpretation applicable from 2019:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;IFRIC 23 - Uncertainty regarding the&#13;treatment of income tax.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;The IFRIC 23 interpretation, issued&#13;by the International Accounting Standards Board, developed by the IFRS Interpretations Committee, adds to the requirements of IAS&#13;12 - Income taxes, the specification of how to reflect the effects of the uncertainty in accounting for income tax, when it is&#13;unclear how to apply tax laws to a particular transaction or circumstance, or it is unclear whether a tax authority will accept&#13;the treatment of an entity.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;This interpretation will apply for&#13;the annual reporting periods that begin as of January 1, 2019, with early application allowed.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;Amendments applicable from 2020:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;a)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;Conceptual Framework&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.25in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;In March 2018, the IASB issued&#13;a new revised version of the conceptual framework for financial information. The Conceptual framework for financial information&#13;contains updated definitions of assets and liabilities in the financial statements. In addition, new concepts and guidance have&#13;been added to the following topics:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 60pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt; text-align: right"&gt;&lt;font style="text-transform: uppercase"&gt;i.&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-left: 9pt"&gt;Measurement, including the factors to be considered when&#13;selecting a measuring base.&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 60pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt; text-align: right"&gt;&lt;font style="text-transform: uppercase"&gt;ii.&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-left: 9pt"&gt;Presentation and disclosure, including when to classify&#13;income and expenses in other comprehensive income.&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 60pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt; text-align: right"&gt;&lt;font style="text-transform: uppercase"&gt;iii.&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-left: 9pt"&gt;The reporting entity.&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 60pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt; text-align: right"&gt;&lt;font style="text-transform: uppercase"&gt;iv.&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-left: 9pt"&gt;When the asset and liabilities are eliminated from the&#13;financial statements.&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.1pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;The conceptual framework also clarifies&#13;the roles of management, prudence, and uncertainty of measurement in financial reporting.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Several IFRSs have also been amended&#13;for references to the conceptual framework. The amendments to the IFRS for changes to the conceptual framework, update some of&#13;these references and quotations to refer to the conceptual framework for financial reporting issued in 2018 and makes other amendments to clarify&#13;what version of the Conceptual framework is mentioned in each document.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;b)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;Amendment to IFRS 3 &amp;#8211; Business combination.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;This amendment clarifies the definition&#13;of a business, with the objective of helping entities determine whether a transaction should be accounted for as a business combination&#13;or as an acquisition of assets. The amendment consists of the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 60pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt; text-align: right"&gt;I.&lt;/td&gt;&lt;td style="padding-left: 9pt"&gt;It clarifies that, in order to be considered a business,&#13;an acquired set of activities and assets must include at least a contribution and a substantive process, which together contribute&#13;significantly to the ability to create products.&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 60pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt; text-align: right"&gt;II.&lt;/td&gt;&lt;td style="padding-left: 9pt"&gt;Eliminates the evaluation of market participants to determine&#13;if they are able to replace any missing inputs or processes and continue to produce products.&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 60pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt; text-align: right"&gt;III.&lt;/td&gt;&lt;td style="padding-left: 9pt"&gt;Adds guidance and illustrative examples to help entities&#13;determine whether a substantive process has been acquired.&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 60pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt; text-align: right"&gt;IV.&lt;/td&gt;&lt;td style="padding-left: 9pt"&gt;Restricts the definitions of a business and products by&#13;focusing on the goods and services provided to customers and eliminating the reference to the ability to reduce costs.&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 60pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt; text-align: right"&gt;V.&lt;/td&gt;&lt;td style="padding-left: 9pt"&gt;Adds an optional concentration test that allows for a&#13;simplified assessment of whether an acquired set of activities and assets is not a business.&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 85.05pt; text-align: justify; text-indent: -14.15pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;c)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;Amendments to IAS 1 - Presentation of financial statements and IAS 8 - Accounting&#13;policies, changes in estimates and accounting errors.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;These amendments clarify the definition&#13;of &amp;#34;Material&amp;#34; and, consequently, modifications are made to a number of other standards by the definition of Material.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 35.45pt"&gt;The amendments&#13;improve the understanding of the definition of material to:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 70.9pt"&gt;&lt;/td&gt;&lt;td style="width: 14.15pt; text-align: right"&gt;I.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt; padding-left: 6pt"&gt;Align the drafting of the definition in the IFRS standards and the conceptual&#13;framework, to avoid the possibility of confusion arising from different definitions.&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 70.9pt"&gt;&lt;/td&gt;&lt;td style="width: 14.15pt; text-align: right"&gt;II.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt; padding-left: 6pt"&gt;Incorporate the support requirements in IAS 1, in the definition to give&#13;them greater importance and clarify their applicability; and&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 70.9pt"&gt;&lt;/td&gt;&lt;td style="width: 14.15pt; text-align: right"&gt;III.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt; padding-left: 6pt"&gt;Provide existing information on the definition of Material, along with the&#13;definition.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 35.45pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 35.45pt"&gt;Simec is evaluating&#13;the impact that these changes could have on their financial statements.&lt;/p&gt;</simecb:DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory>
    <ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 18pt"&gt;4)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;&lt;b&gt;Basis of preparation and presentation of the financial statements&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The consolidated financial statements&#13;have been prepared in accordance with IFRS as discussed in Note 3, based on historical costs. Historical cost is generally based&#13;on the fair value of the consideration given in exchange for assets.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Consolidation basis &lt;/i&gt;&lt;/b&gt;&amp;#8211;&#13;The consolidated financial statements include the financial statements of Grupo Simec, S.A.B. de C.V. and the entities controlled&#13;by the Company (its subsidiaries). Control is obtained when the company possesses the power to govern the financial and operative&#13;policies of an entity in order to obtain benefits from its activities. The results of subsidiaries acquired or sold during the&#13;year are included in the consolidated financial statements from the date of acquisition or up to the date of sale, as the case&#13;may be. Total comprehensive income (loss) of subsidiaries is attributed both to the Company and to the non-controlling interests&#13;even if the non-controlling interests have a deficit balance reflecting allocated losses.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;Within the consolidation process,&#13;adjustments are made to the financial statements of the subsidiaries to adapt their accounting policies so that they are aligned&#13;with those used by the Company. All significant intercompany transactions and balances between companies are eliminated during&#13;consolidation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;Changes in investments in subsidiaries&#13;of the Company that do not result in a loss of control are recorded as equity transactions. The book value of the company's non-controlling&#13;investments and shares is adjusted to reflect changes in the corresponding investments in subsidiaries. Any difference between the amount by which&#13;non-controlling shares are adjusted and the fair value of the consideration paid or received is recognized directly in the estate&#13;and is attributed to the owners of the company.&lt;/p&gt;&#13;&#13;&lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;When the company loses control&#13;of a subsidiary, the profit or loss in the provision is calculated as the difference between (i) the sum of the fair value of the&#13;consideration received and the fair value of any retained participation and (ii) the value in Previous books on assets (including&#13;commercial credit) and liabilities of the subsidiary and any non-controlling participation. The amounts previously recognized in&#13;other comprehensive income items related to the subsidiary are recorded (that is, reclassified to profit or loss or transferred&#13;directly to retained earnings) in the same manner established for the case of the disposal of significant assets or liabilities.&#13;The fair value of any investment retained by the former subsidiary on the date of loss of control is regarded as the fair value&#13;for initial recognition in its subsequent accounting treatment, according to IAS 39, financial instruments: Recognition and valuation,&#13;or, where appropriate, the cost in the initial recognition of an investment in an associate or entity under joint control.&lt;/p&gt;&#13;&#13;&lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2018, and&#13;2017, the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Percentage of equity owned&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Subsidiaries established in Mexico:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Arrendadora Simec, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Simec International, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Siderurgica del Pacifico, S.A. de C.V. &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. (8)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Industrias del Acero y del Alambre, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;GSIM de Occidente S.A. de C.V. (9) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Fundiciones de Acero Estructural, S.A. de C.V. &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt"&gt;Sider&amp;#250;rgicos Noroeste,&#13;        S.A. de C.V. (10)&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; vertical-align: top"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; vertical-align: top"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt"&gt;&lt;b&gt;Subsidiaries established&#13;        in foreign countries:&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;SimRep Corporation and Subsidiaries (3) (4) (5) (8)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;50.22%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;50.22%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Pacific Steel, Inc. (4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Pacific Steel Projects, Inc. (4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Simec Steel, Inc. (4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Simec USA, Corp. (4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Undershaft Investments, NV. (6)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;GV do Brasil Industria e Comercio de A&amp;#231;o LTDA (7)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Companhia Siderurgica do Espiritu Santo S.A. (11)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;GS Steel B.V. (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;(1)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Companies located in San Luis Potosi. For purposes of this report constitute&#13;the &amp;#8220;Grupo San&amp;#8221;.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company established&#13;in Netherlands.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;ICH owns 49.78% of&#13;the shares in this company.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Companies established&#13;in the United States of America, except a subsidiary of SimRep which is established in Canada.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;SimRep as an individual&#13;company has no significant &amp;#9;operations or assets, except for its investment in Republic Steel. For purposes of this report,&#13;these companies are named &amp;#8220;Republic&amp;#8221;.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company established&#13;in Cura&amp;#231;ao.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(7)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company established&#13;in Brazil.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(8)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Companies that have&#13;lost the entire capital stock, except Corporativos G&amp;#38;DL, S.A. de C.V., and Administradora de Servicios Sider&amp;#250;rgicos&#13;de Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company incorporated&#13;in 2016.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(10)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company incorporated&#13;in 2017.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(11)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company incorporated&#13;in 2018.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;Summary of the main accounting&#13;policies&lt;/b&gt; &amp;#8211;The preparation of the attached consolidated financial statements requires the company's management make certain&#13;estimates and use certain assumptions to value some of the items in the financial statements and to make the disclosures required&#13;in the same. However, actual results may differ from these estimates. The Company&amp;#8217;s management, using its professional judgment,&#13;believes that the estimates made and assumptions used were adequate under the circumstances. The significant accounting policies&#13;of the Company are those mentioned below:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;a.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Conversion of&#13;foreign subsidiaries financial statements &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; The functional and reporting currency of the Company is the Mexican&#13;peso ($). The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting&#13;Standard (IAS) 21, &lt;i&gt;The Effects of Changes in Foreign Exchange Rates&lt;/i&gt;. Under this standard, the first step to convert financial&#13;information from operations abroad is the determination of the functional currency. The functional currency is the currency of&#13;the primary economic environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The U.S. dollar (US Dollar or&#13;USD$) was considered as the functional currency of all the U.S. subsidiaries and Brazilian Real for subsidiaries established in&#13;Brazil; therefore, the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The exchange rates&#13;at the balance sheet date, to all assets and liabilities.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The historical exchange&#13;rate at stockholders&amp;#8217; equity accounts and revenues, costs and expenses.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The conversion differences are&#13;carried directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation&#13;effects of foreign subsidiaries.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Relevant exchange rates used in&#13;the preparation of the consolidated financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.66&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.74&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended December 31, 2018 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.23&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended December 31, 2017 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18.94&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of April, 9 of 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18.97&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.5pt"&gt;&lt;/td&gt;&lt;td&gt;(*)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Average exchange rate used to translate revenues, costs and expenses of&#13;the companies mentioned above.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;b.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Business combinations&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Acquisitions of subsidiaries and businesses units are accounted for using the acquisition method. The consideration for each acquisition is valued at its fair value on the&#13;date of exchange of the transferred assets, liabilities incurred or assumed and capital instruments issued by the Company in exchange&#13;for control of the acquired. The costs related to the acquisition are recognized in the results when incurred.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;At the date of acquisition, the&#13;identifiable assets acquired and the liabilities assumed are recognized at their fair value, except:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax assets&#13;or liabilities and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance&#13;with IAS 12, &lt;i&gt;Income Taxes,&lt;/i&gt; and IAS 19, &lt;i&gt;Employee Benefits,&lt;/i&gt; respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Assets (or disposal&#13;groups) that are classified as held for sale in accordance with IFRS 5, &lt;i&gt;Non-&lt;/i&gt;current &lt;i&gt;Assets Held for Sale and Discontinued&#13;Operations,&lt;/i&gt; are measured in accordance with that Standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Any excess of the cost of acquisition&#13;for the Group's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated&#13;company recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment&#13;and is assessed for impairment annually. Any excess of the Group's interest in the net fair value of the assets, liabilities and&#13;contingent liabilities over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;When the consideration transferred&#13;by the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement,&#13;the contingent consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized&#13;against goodwill, providing that it has arisen from reliable information on the fair value at the acquisition date and occur during&#13;the &amp;#8216;measurement period&amp;#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments&#13;are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The subsequent accounting for&#13;changes in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the&#13;contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting&#13;dates. Contingencies classified as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37,&#13;&lt;i&gt;Provisions, Contingent Liabilities and Contingent Assets&lt;/i&gt;, as appropriate, with the corresponding gain or loss being recognized&#13;in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;When a business combination is&#13;achieved in stages, the Company&amp;#8217;s previously held equity interest in the acquiree are remeasured to fair value at the acquisition&#13;date (i.e. the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss.&#13;Amounts arising from interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive&#13;income (loss) are reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;If the initial accounting for&#13;a business combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional&#13;amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period,&#13;or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed&#13;at the acquisition date that, if known, would have affected the amounts recognized at that date.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;c.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Cash and cash&#13;equivalents and temporary investments &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Cash consists of deposits in bank accounts that do not generate interest.&#13;Cash equivalents consists in temporary investments referred to as short-term fixed income investments whose original maturity is&#13;less than three months. These investments are reported at cost plus accumulated interest. The value so determined approximates&#13;their fair value.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Temporary investments in equity&#13;instruments are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value&#13;are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;d.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Allowances for&#13;doubtful accounts&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; The Company follows the practice of recording an estimation of an allowance for doubtful&#13;accounts, which is determined by considering the balances of clients with more than a year old, those in litigation and or specific&#13;recovery problems. Actual results may differ materially from these estimates in the future.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;e.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Inventories&#13;and cost of sales &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Inventories are stated at the lower of cost or net realizable value. The cost allocation&#13;formula used is the average cost. The cost includes acquisition costs of materials, labor and overhead costs related to manufacturing&#13;and distribution, based on normal activity levels. The net realizable value represents the estimated selling price for inventories&#13;less all estimated costs of completion and other necessary to make the sale, which is recorded in the statement of financial position&#13;and against account is the cost of sales.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company classifies raw material&#13;inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term&#13;inventories those which in accordance with historical data and production trends will not be consumed in the short-term (one year).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company classified as long-term&#13;inventory certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed&#13;in the short-term. The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been&#13;inactive in Lorain, Ohio USA plant (see Note 9). The Company has 136,541 metric tons (MT) of coke inventory valued at 953 million&#13;Mexican pesos (average of USD$ 355/MT) on hand at December 31, 2018 and 136,541 MT of coke inventory valued at 1,037 million Mexican&#13;pesos (average of USD$ 385.00/MT) on hand at December 31, 2017 that is classified as long-term in the accompanying Consolidated&#13;Statements of Financial Position.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company follows the practice&#13;of providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover&#13;above one year, which is recorded in the statement of financial position and against account is the cost of sales.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The cost of sales of the Company&#13;includes inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in&#13;cost of goods sold. Vendor payment incentives are recorded as a reduction to cost of goods sold.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;f.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Property&lt;/i&gt;,&#13;&lt;i&gt;plant and equipment &amp;#8211;&lt;/i&gt;&lt;/b&gt; Property, plant and equipment are &lt;b&gt;r&lt;/b&gt;ecorded at acquisition cost less any recognized&#13;impairment loss. Cost includes all expenses related with acquisition and installation and, for qualifying assets, borrowing costs&#13;(interest) capitalized in accordance with the Company&amp;#8217;s accounting policy. Depreciation is recognized so as to write off&#13;the cost of assets (other than land and properties under construction) less their residual values over their useful lives, using&#13;the straight-line method, and commences when the assets are ready for their intended use. The estimated useful lives, residual&#13;values and depreciation method are reviewed at the end of each reporting period, with the effect of any change in estimates accounted&#13;for on a prospective basis.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;An item of property, plant and&#13;equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the&#13;asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the&#13;difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The initial estimated useful&#13;lives of the Company&amp;#8217;s main assets are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 72%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 28%; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Years&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 35.15pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10 to 65&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Machinery and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 35.15pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5 to 40&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 35.15pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3 to 10&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Repair and maintenance costs&#13;that significantly increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies,&#13;comprising of spare parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred&#13;in the manufacturing process. All other repair and maintenance costs are expensed as incurred. Capital&#13;expenditures for projects that cannot be put into use immediately are included in constructions and machinery in-progress. When&#13;constructions and machinery in-progress are completed, they are transferred to depreciable assets.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;g.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Leases&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211;&lt;/i&gt; Leases are classified as financial leases when the terms of the lease contract substantially transfer to tenants all&#13;the risks and benefits inherent in the property. All other leases are classified as operating leases.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Operating lease payments are&#13;recognized as an expense on a straight-line basis over the lease term, except where another systematic basis is more representative&#13;of the time pattern in which economic benefits from the leased asset are consumed. Contingent rentals arising under operating leases&#13;are recognized as an expense in the period in which they are incurred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;In the event that lease incentives&#13;are received to enter into operating leases, such incentives are recognized as a liability. The aggregate benefit of incentives&#13;is recognized as a reduction of rental expense on a straight-line basis, except where another systematic basis is more representative&#13;of the time pattern in which economic benefits from the leased asset are consumed.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;h.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Costs for loans&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211;&lt;/i&gt; Costs for loans directly attributable to the acquisition, construction or production of qualifying assets, which are&#13;assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of&#13;those assets, until such time as the assets are ready for their intended use or sale.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Investment income earned on the&#13;temporary investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible&#13;for capitalization.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;All other costs for loans are&#13;recognized in profit or loss in the period in which they are incurred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;i.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Intangible assets&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Intangible assets with definite useful lives that are acquired separately are carried at cost, less accumulated&#13;amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful&#13;lives. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any&#13;changes in estimate being accounted for, on a prospective basis. Intangible assets with indefinite useful lives that are acquired&#13;separately are carried at cost less accumulated impairment losses.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Expenditure on research activities&#13;is recognized as an expense in the period in which it is incurred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An internally-generated intangible&#13;asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the&#13;following have been demonstrated:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The technical feasibility&#13;of completing the intangible asset so that it will be available for use or sale;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The intention to complete&#13;the intangible asset and use or sell it;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The ability to use&#13;or sell the intangible asset;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;How the intangible&#13;asset will generate probable future economic benefits;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The availability of&#13;adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The ability to measure&#13;reliably the expenditure attributable to the intangible asset during its development.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The amount initially recognized&#13;for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first&#13;meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure&#13;is recognized in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated&#13;intangible assets are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible&#13;assets that are acquired separately.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Intangible assets acquired in&#13;a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition&#13;date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination&#13;are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that&#13;are acquired separately.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An intangible asset is derecognized&#13;on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition&#13;of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are&#13;recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;j.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Goodwill &amp;#8211;&#13;&lt;/i&gt;&lt;/b&gt;Goodwill arising on a combination of business is carried as an asset at cost as established at the date of acquisition&#13;of the control of the business less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is&#13;allocated to each of the Company&amp;#8217;s cash-generating units that would be expected to benefit from the synergies of the combination.&#13;A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is&#13;indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than it&amp;#180;s carrying&#13;amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to&#13;the other assets of the unit pro rata based on the carrying amount of each asset in the unit. An impairment loss recognized for&#13;goodwill is not reversed in subsequent periods. On disposal of the relevant cash-generating unit, the attributable amount of goodwill&#13;is included in the determination of the profit or loss on disposal.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;k.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Impairment of&#13;tangible and intangible assets other than goodwill &amp;#8211; &lt;/i&gt;&lt;/b&gt;At the end of each reporting period, the Company reviews the&#13;carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered&#13;an impairment loss. If any of such indication exists, the recoverable amount of the asset is estimated in order to determine the&#13;extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the&#13;Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a reasonable and consistent&#13;basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they&#13;are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.&#13;Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least&#13;annually, and whenever there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less&#13;costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value&#13;using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the&#13;asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating&#13;unit) is estimated to be less than it&amp;#180;s carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced&#13;to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried&#13;at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Where an impairment loss subsequently&#13;reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable&#13;amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment&#13;loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation of goodwill when there&#13;is business combination will be distributed among each of the cash generating units of the acquiring entity, expected synergy benefits.&#13;A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit, the carrying&#13;amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying&#13;amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the&#13;related asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation&#13;increase.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;l.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Provisions&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211; Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event,&#13;it is probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of&#13;the obligation. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The amount recognized as a provision&#13;is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account&#13;the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle&#13;the present obligation, it&amp;#180;s carrying amount is the present value of those cash flows.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;m.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Employee benefits&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; The costs of direct benefits and defined benefit and defined contribution retirement plans are recognized&#13;as an expense when employees have rendered service entitling them to the right to receive those benefits.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The retirement benefit liability&#13;is determined based on the present value of the defined benefit obligation at the date of the statement of financial position.&#13;Any compensation included in the determination of the liability premiums corresponds to seniority premiums for retirement. Actuarial&#13;gains and losses are recognized on profit or loss for the year. The retirement benefit liability and the related net cost of the&#13;period are determined under the Projected unit credit method based on projected salaries and certain assumptions determined by&#13;independent actuaries.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Liabilities for employee benefits&#13;recognized in the consolidated statement of financial position represent the present value of the defined benefit obligation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Republic operates various employee&#13;benefit plans. The contributions to these benefit plans are either contractually determined by the terms of a collective bargaining&#13;agreement with the United Steelworkers or they are under the terms of a defined contribution plan. Accordingly, the company pays&#13;fixed contributions to separate entities and they are expensed in the period in which the employees rendered the services entitling&#13;them to the benefits.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;n.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Earnings per&#13;share &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Income per share is calculated by dividing net income related to the controlling interests, by the&#13;weighted average shares outstanding during each year presented.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;o.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Income taxes&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211; &lt;/i&gt;Income taxes represents the sum of the tax currently payable and deferred tax.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Current tax&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211; The Company incurs Income Tax (ISR) (See note 15) which is recorded in the result in the year in which it is determined.&#13;Determined ISR is based on fiscal earnings. Fiscal earning differs from the gain reported in the Consolidated Comprehensive Income&#13;Statement, due to taxable income or deductible expenses in other years and items which are never taxable or deductible. The tax&#13;liability for the Company is computed using statutory rates promulgated or substantially approved at the end of the period on report.&#13;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Deferred tax&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211;Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements&#13;and the corresponding tax basis using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary&#13;differences, and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is&#13;probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such assets&#13;and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition (other than&#13;in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting&#13;profit.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;The carrying amount of deferred&#13;tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable&#13;earnings will be available to allow all or part of the asset to be recovered.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;Deferred tax assets and liabilities&#13;are computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized,&#13;based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes&#13;in the statutory rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities&#13;and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the reporting date,&#13;to recover or settle the carrying amount of its assets and liabilities.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;Deferred tax assets and liabilities&#13;are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they&#13;relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities&#13;on a net basis.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;The Company follows the practice&#13;of recognizing the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Current and&#13;deferred tax for the period&lt;/i&gt;&lt;/b&gt; &amp;#8211; Current and deferred tax are recognized as an expense or income in periodic profit&#13;or loss, except when they relate to items that are recognized in other comprehensive income (loss) or directly in equity, in which&#13;case, the current and deferred tax are also recognized in other comprehensive income (loss) or directly in equity, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Interests on&#13;recoverable tax balances&lt;/i&gt;&lt;/b&gt; &amp;#8211; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive&#13;income as interest income.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;p.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Foreign currencies&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;In preparing the financial statements of each individual group entity, transactions in currencies other than the&#13;entity&amp;#8217;s functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the&#13;transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates&#13;prevailing at that date. In the case of non-monetary items, which arise from the payment or collection of anticipated considerations,&#13;are recognized at the exchange rate in force of the date of the transaction. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Exchange differences are recognized&#13;in profit or loss in the period in which they arise except for:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences&#13;on foreign currency borrowings relating to assets under construction for future productive use,&amp;#9; which are included in the cost&#13;of those assets when they are regarded as an adjustment to interest costs on those foreign currency borrowings;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences&#13;on transactions entered into in order to hedge certain foreign currency risks; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences&#13;on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur&#13;(therefore forming part of the net investment in the foreign operation), which are recognized initially in other comprehensive&#13;income and reclassified from equity to profit or loss on sell all or part of the net investment.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;q.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial instruments&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual&#13;provisions of the instrument.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial assets and financial&#13;liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue&#13;of financial assets and financial liabilities are added to or deducted from the fair value of the financial assets or financial&#13;liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets&#13;or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;r.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial assets&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Financial assets are classified into the following specified categories: &amp;#8220;financial assets at fair value&#13;through profit or loss&amp;#8221;, &amp;#8220;held-to-maturity investments&amp;#8221;, &amp;#8220;available-for-sale financial assets&amp;#8221; and&#13;&amp;#8220;loans and receivables&amp;#8221;. The classification depends on the nature and purpose of the financial assets and is determined&#13;at the time of initial recognition. All regular way purchases or sales of financial assets are recognized and derecognized on a&#13;trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within&#13;the time frame established by regulation or convention in the marketplace. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The effective interest method&#13;is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period.&#13;The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid&#13;or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through&#13;the expected life of the debt instrument, or, (where appropriate), a shorter period, to the net carrying amount on initial recognition.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company does not have financial&#13;assets classified as &amp;#8220;available-for-sale financial assets&amp;#8221;.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Loans and receivables are non-derivative&#13;financial assets with fixed or determinable payments that are not quoted in an active market. Loans and accounts receivable are&#13;measured at amortized cost using the effective interest method, less any impairment.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial assets are assessed&#13;for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is&#13;objective evidence that, &amp;#9;as a result of one or more events that occurred after the initial recognition of the financial asset,&#13;the estimated future cash flows of the investment have been affected.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Objective evidence of impairment&#13;could include:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Significant financial&#13;difficulty of the issuer or counterparty; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Breach of contract,&#13;such as a default or delinquency in interest or principal payments; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It becoming probable&#13;that the borrower will enter bankruptcy or financial re-organization; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The disappearance&#13;of an active market for that financial asset because of financial difficulties.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;For certain categories of financial&#13;assets, such as trade receivables, assets that are assessed not to be impaired individually are, in addition, assessed for impairment&#13;on a collective basis. Objective evidence of impairment for a portfolio of receivables could include the Company&amp;#8217;s past experience&#13;of collecting payments, as well as observable changes in national or local economic conditions that correlate with default on receivables.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;For financial assets carried at&#13;amortized cost, the amount of the impairment loss recognized is the difference between the asset&amp;#8217;s carrying amount and the&#13;present value of estimated future cash flows, discounted at the financial asset&amp;#8217;s original effective interest rate.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The carrying amount of the financial&#13;asset is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying&#13;amount is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, it is written off&#13;against the allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account.&#13;Changes in the carrying amount of the allowance account are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Except for equity instruments&#13;available for sale, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively&#13;to an event occurring after the impairment was recognized, the previously recognized impairment loss is reversed through profit&#13;or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the&#13;amortized cost would have been had the impairment not been recognized.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company recognizes a financial&#13;asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially&#13;all the risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially&#13;all the risks and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest&#13;in the asset and an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and&#13;rewards of ownership of a transferred financial asset, the Company continues to recognize the financial asset and also recognizes&#13;a collateralized borrowing for the proceeds received.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;On recognition totally a financial&#13;asset, the difference between the asset&amp;#8217;s carrying amount and the sum of the consideration received and receivable and the&#13;cumulative gain or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit&#13;or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;s.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial liabilities&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity&#13;in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.&#13;Financial liabilities are classified as either financial liabilities &amp;#8220;at fair value through profit or loss&amp;#8221; or &amp;#8220;other&#13;financial liabilities&amp;#8221;. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial liability at fair value&#13;with changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value&#13;with changes through profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;A financial liability is classified&#13;as held for trading if:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It has been acquired&#13;principally for the purpose of repurchasing it in the near term; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;On initial recognition,&#13;it is part of a portfolio of identified financial instruments that the Company manages together and has a recent actual pattern&#13;of short-term profit-taking; or &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It is a derivative&#13;that has not been designated as a hedging instrument and fulfils the condition to be effective.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt; text-align: left"&gt;-&lt;/td&gt;&lt;td&gt;A financial liability other than a financial liability held&#13;for trading may be designated as at fair value through profit or loss upon initial recognition if:&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 110.9pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Courier New, Courier, Monospace"&gt;o&lt;/font&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;Such&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;designation eliminates&#13;or significantly reduces a measurement or recognition inconsistency that would otherwise arise; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 110.9pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Courier New, Courier, Monospace"&gt;o&lt;/font&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;The&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;financial liability&#13;forms part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on&#13;a fair value basis, in accordance with the Company&amp;#8217;s documented risk management or investment strategy, and information about&#13;the grouping is provided internally on that basis; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 110.9pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Courier New, Courier, Monospace"&gt;o&lt;/font&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;It&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;forms part of a contract&#13;containing one or more embedded derivatives, and IAS 39, &lt;i&gt;Financial Instruments: Recognition and Measurement,&lt;/i&gt; permits the&#13;entire combined contract (asset or liability) to be designated as at fair value through profit or loss.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial liabilities&#13;at fair value through profit or loss are recorded at fair value, with any gains or losses arising on remeasurement recognized in&#13;profit or loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability and&#13;is included in the &amp;#8216;other gains and losses' line item in the consolidated statement of comprehensive income.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other financial liabilities&#13;including borrowings are subsequently measured at amortized cost using the effective interest method. The effective interest method&#13;is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period.&#13;The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the&#13;financial liability, or (where appropriate a shorter period), to the net carrying amount on initial recognition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The Company derecognizes&#13;financial liabilities when, and only when, the Company&amp;#8217;s obligations are discharged, cancelled or they expire. The difference&#13;between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit&#13;or loss. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;t.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Derivative financial&#13;instruments &amp;#8211; &lt;/i&gt;&lt;/b&gt;The Company sometimes uses derivative financial instruments for hedging risks associated with natural&#13;gas prices; this commodity is used for the production of goods, for which it conducted studies on historical consumption, future requirement and commitments&#13;acquired, thus diminishing its exposure to risks other than its normal operating risks.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;These derivatives are initially&#13;recognized at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value&#13;at the end of reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is&#13;designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the&#13;nature of the hedge relationship.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;To mitigate the risks associated&#13;with changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company&#13;uses natural gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby&#13;the Company receives a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized&#13;as part of the Company&amp;#8217;s operating cost.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;At the inception of the hedge&#13;relationship, the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management&#13;objectives and its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing&#13;basis, the Company documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values&#13;or cash flows of the hedged item attributable to the hedged risk.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The effective portion of changes&#13;in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income&#13;and accumulated under the heading of &lt;i&gt;fair value of derivative financial instruments, &lt;/i&gt;net of the corresponding income taxes.&#13;The gain or loss relating to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included&#13;in the cost of sales line item.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company periodically evaluates&#13;the changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure&#13;to natural gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash&#13;flows of the primary position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the&#13;hedging instrument in a range between 80% and 125%.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Amounts previously recognized&#13;in other comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or&#13;loss, in the same line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged&#13;forecasted transaction results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously&#13;accumulated in equity are transferred from equity and included in the initial measurement of the cost of the non-financial asset&#13;or non-financial liability.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Hedge accounting is discontinued&#13;when the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when&#13;it no longer qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in&#13;other comprehensive income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately&#13;recognized in profit or loss. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity&#13;is recognized immediately in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;u.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Revenue from&#13;contracts with customers&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; The income derived from contracts with customers is recognized at the moment in&#13;which the control of the goods or services is transferred to the client for an amount that reflects the consideration to which&#13;the company expect to have rights, in exchange for those goods and services.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Sale of goods:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Revenues from the sale of the&#13;products manufactured by the company (&amp;#34;products&amp;#34;) are recognized at the time the asset control is transferred to the&#13;customer. The normal credit term on the sale of products is 30 to 90 days after delivery.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company considers that there&#13;are no other obligations to be fulfilled in the contracts, which are obligations to be fulfilled separately and in which a portion&#13;of the transaction price should be allocated. When determining the transaction price for the sale of products, the Company would&#13;consider the possible effects of the variable consideration, the existence of important financing components, the consideration&#13;other than cash and the consideration payable to the client.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Contract balances&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Contractual assets&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An asset of the contract is the&#13;right to obtain a consideration in exchange for the goods or services transferred to the client. If the Company fulfills an obligation&#13;when transferring goods or services to a customer before the customer pays the consideration or before the collection is due, an&#13;asset derived from the contract is recognized for the conditional consideration that the Company is entitled to collect.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Accounts receivable&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An account receivable represents&#13;the company's right to collect a consideration that is unconditional, that is, only the passage of time is required so that the&#13;payment of the consideration is payable.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Contract liabilities and customer&#13;advances&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;A liability of the contract is&#13;the obligation to transfer control over goods or services to a customer, in the future, that arises from a collection right. If&#13;a customer pays the consideration before the Company transfers the goods or services, a contract liability is recognized when the&#13;payment is due and an advance from the client when the payment is made. Contract liabilities (or a customer's advance) are recognized&#13;as income when the Company fulfills its obligations under the contract.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;v.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial information&#13;by operating segment - &lt;/i&gt;&lt;/b&gt;An operating segment is an identifiable component of the Company that performs business activities,&#13;from which it may earn revenues and incur expenses, including those income and expenses related to transactions with other components&#13;of the entity and upon which the company has separate financial information that is evaluated regularly by the Board of Directors,&#13;in making decisions to allocate resources and assess segment performance.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;w.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Environmental&#13;liabilities - &lt;/i&gt;&lt;/b&gt;The Company and other steel companies are subject to stringent environmental laws and regulations. It is&#13;the policy of the Company to endeavor to comply with applicable environmental laws and regulations. The Company established a liability&#13;for an amount which the Company believes is appropriate, based on information currently available, to cover costs of environmental&#13;remediation it deems probable and estimable. The liability represents an estimate of the environmental remediation costs associated&#13;with the required future steps of remediation, based upon management's evaluation of probable outcomes. These estimates are based&#13;on currently available facts, existing technology and presently enacted laws and regulations. The precise timing of remediation&#13;activities cannot be reliably determined at this time due to the absence of any deadlines for remediation under the applicable&#13;environmental laws and regulations pursuant to which such remediation costs will be expended. Accordingly, the Company has not&#13;discounted its environmental liabilities. Currently no claims for recovery are netted against the recorded liabilities.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;x.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Cost of sales&#13;and expenses by function - &lt;/i&gt;&lt;/b&gt;The Company classifies its costs and expenses by function in the Consolidated Statements of&#13;Comprehensive Income, according to the industry practices where the Company operates.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory>
    <simecb:DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;5)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Critical accounting&#13;judgments and key sources of estimation&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;In the application of the Company&amp;#8217;s&#13;accounting policies, which are described in Note 4, management is required to make judgments, estimates and assumptions regarding&#13;the carrying amounts of assets and liabilities. The estimates and associated assumptions are based on historical experience, the&#13;future and other factors that are considered to be relevant. Actual results may differ from these estimates.&lt;/p&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The estimates and underlying&#13;assumptions are reviewed on an ongoing basis and the resulting changes are recorded on the period in which the estimate has been&#13;modified, if such change affects only that period or in future periods.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: bold 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font: normal 10pt Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;i&gt;Critical&#13;accounting judgments&lt;/i&gt; &lt;font style="font-weight: normal"&gt;&amp;#8211; The following are the critical judgments in the application&#13;of accounting policies, apart from those involving estimations, that the management have made in the process of applying the Company&amp;#8217;s&#13;accounting policies and that have the most significant effect on the amounts recognized in the financial statements:&lt;/font&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Functional&#13;currency&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; The Company&amp;#8217;s management has evaluated all the indicators that in its opinion are relevant&#13;and has concluded that the Company&amp;#8217;s functional currency is the Mexican Peso. Likewise, the Company has concluded that the&#13;functional currency of the companies located abroad are those mentioned in Note 4-a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: bold 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font: normal 10pt Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;i&gt;Key&#13;information for estimates &lt;font style="font-weight: normal"&gt;&amp;#8211;&lt;/font&gt;&lt;/i&gt;&lt;font style="font-weight: normal"&gt; The following&#13;is the key assumptions, and other key sources of estimation at the consolidated balance sheet date, that have a significant risk&#13;of causing a material adjustment to the carrying amounts of assets and liabilities within the following financial year.&lt;/font&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Allowance for&#13;doubtful accounts&lt;/i&gt;&lt;/b&gt; &amp;#8211; Management applies judgment at each balance sheet date creating an allowance for doubtful accounts,&#13;in order to show the possible financial loss caused by the inability of customers to make the corresponding payments. The Company&#13;calculates its allowance based on the accounts receivable aging and other considerations for specific accounts. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Net realizable&#13;value of inventory &lt;/i&gt;&lt;/b&gt;&amp;#8211; At each balance sheet date, professional judgment is used to determine any impairment in inventory.&#13;Inventory is considered as impaired when its carrying value is higher than its net realization value. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Impairment of&#13;long-lived assets in use&lt;/i&gt;&lt;/b&gt; &amp;#8211; Management applies professional judgment at each balance sheet date to determine whether&#13;the long-lived assets in use are impaired. Long-lived assets in use are impaired when the carrying value is greater than the recoverable&#13;amount and there is objective evidence of impairment. The recoverable amount is the present value of the discounted future cash&#13;flows that will generate during the remaining useful life, or liquidation value (fair value).&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Estimating useful&#13;lives and residual values of property, plant and equipment&lt;/i&gt;&lt;/b&gt; &amp;#8211; As described in Note 4 f, the Company reviews the estimated&#13;useful life and residual values of property, plant and equipment at the end of each annual reporting period.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Impairment of&#13;goodwill &amp;#8211;&lt;/i&gt;&lt;/b&gt; Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating&#13;units to which goodwill has been allocated. The value in use calculation requires management to estimate the future cash flows&#13;expected to arise from the cash-generating unit and a suitable discount rate in order to calculate present value.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Employee Benefits&#13;&lt;/i&gt;&lt;/b&gt;- The valuation of employee benefits is carried out by independent actuaries based on actuarial studies. Among others,&#13;the following assumptions, which can have an effect are used:(i) discount rates, (ii) the expected growth rates of wages and (iii)&#13;turnover rates and mortality recognized tables. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify"&gt;A change in the economic, employment&#13;and fiscal conditions could modify the estimates.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Contingencies&#13;&amp;#8211;&lt;/i&gt;&lt;/b&gt; The Company is subject to transactions or contingent events for which it uses professional judgment in the development&#13;of estimates of probability of occurrence. Factors that are considered in these estimates are the current legal situation at the&#13;date of the estimate and, the opinion of the legal advisers.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Deferred income&#13;tax assets &amp;#8211; &lt;/i&gt;&lt;/b&gt;The Company reviews the carrying amounts at the end of each reporting period and reduces deferred income&#13;tax assets to the extent that it is not probable that sufficient taxable profit will be available to allow all or part of the deferred&#13;income tax assets to be utilized. However, there is no assurance that the Company will generate sufficient taxable profit&#13;to allow all or part of its deferred income tax assets to be realized.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.4pt"&gt;&lt;/td&gt;&lt;td style="width: 24.6pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Valuation of&#13;financial instruments &amp;#8211;&lt;/i&gt;&lt;/b&gt;The Company has certain types of derivative financial instruments (gas swaps), and the valuation&#13;techniques that includes to determine the fair value are based in data obtained in observable markets. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 74.7pt; text-align: justify"&gt;The Company&amp;#8217;s management&#13;believes that the chosen valuation techniques and assumptions used are appropriate in determining the fair value of derivative&#13;financial instruments. At December 31, 2018 and 2017 the Company has not derivative financial instruments.&lt;/p&gt;</simecb:DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory>
    <ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;6)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Cash and cash equivalents&#13;and other investments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Cash and cash equivalents are&#13;as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cash&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;514,166&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,339,887&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cash equivalents (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,473,075&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,863,717&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,987,241&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,203,604&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Most of these cash&#13;equivalents correspond to Treasury Bills issued by the United States Treasury Department, whose initial original maturity is less&#13;than 90 days.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;As of December 31 2018, there&#13;were no temporary investments, ($ 88,947 at December 31, 2017) consisting of equity instruments for trading.&lt;/p&gt;</ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory>
    <ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;7)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Trade receivables&#13;&amp;#8211; Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The average collection period&#13;on sales of goods is between 30 and 60 days. No interest is charged on the outstanding accounts receivables from clients. The Company&#13;has recognized an allowance for doubtful accounts to show the possible financial loss caused by the inability of customers to make&#13;the corresponding payments. Allowances for doubtful accounts are calculated based on several factors including price adjustments,&#13;likelihood of recovery, aging and historical experience.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Credit limits and scoring by&#13;customer are reviewed twice a year. On December 31, 2018 and 2017 there are no customers who represent more than 5% of the total&#13;balance of trade receivables. The Company does not hold any collateral or other credit enhancements over these balances nor does&#13;it have a legal right of offset against any amounts owed by the Company to the counterparty.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Trade receivables disclosed below&#13;include amounts that are past due at the end of the reporting period for which the Company has not recognized an allowance for&#13;doubtful debts because there has not been a significant change in credit quality and the amounts are still considered recoverable.&#13;The Company does not hold any collateral. In general terms, the accounts receivable does not show impairment.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Age of receivables that are past&#13;due but not impaired is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;At December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30 - 60 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;221,996&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;72,778&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;61 - 90 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;57,119&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;57,629&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;91 + days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;188,262&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;162,807&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;467,377&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;293,214&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;During the years ended December&#13;31, 2018 and 2017, the movement in the allowance for doubtful accounts was as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at beginning of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;199,855&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;59,095&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,486&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;141,140&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Translations effects&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; 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margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;In determining the nonrecoverable&#13;portion of accounts receivable, the Company considers any change in the credit quality of the trade receivable from the date credit&#13;was initially granted up to the end of the reporting period. The concentration of credit risk is minimum, due to the fact that&#13;the customer base is large and unrelated.&lt;/p&gt;&#13;&#13;&lt;p style="color: red; font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Republic made an agreement with&#13;a third party (&amp;#34;buyer&amp;#34;) to carry out a factoring of accounts receivable to customers. The maximum established amount&#13;of advances related to the allocation of accounts is USD $ 30 million. The remaining amount between the received and the value&#13;of the invoices is kept in reserve by the &amp;#34;buyer&amp;#34;. The payments of the funds retained in reserve minus a discount will&#13;be made by the buyer within 4 days after receiving the collection payments related to each assigned account. Said discount will&#13;be made on the total of the invoice and is in a range of 1% if the payment is made within 15 days (from the advance date) or up&#13;to 3.75% if paid within 90 days days and 1% for every additional fifteen days until the account is settled. This discount is recognized&#13;as an interest expense in the consolidated statement of comprehensive income.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify"&gt;The purchaser has no recourse&#13;against the Company if payments are not received due to insolvency of an account debtor within 120 days of the invoice date. However,&#13;while the facility calls for the sale, assignment, transfer and conveyance of all rights, title and interests in the selected accounts&#13;receivable, the purchaser may put and charge-back any receivable not paid to the purchaser within 90 days of purchase for any reason&#13;besides insolvency of the account debtor.&amp;#160;As collateral for the repayment of advances for receivables sold, the purchaser&#13;has a priority security interest in all accounts receivable of the Company (as defined by the Uniform Commercial Code of the United&#13;States of America).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify"&gt;In 2018, the Company sold a nominal&#13;amount of USD $&amp;#160;23.1 million ($25.4 million in 2017) of accounts receivable. The discount fees incurred by this contract were&#13;approximately USD $ 0.5 million in 2018 and USD$ 0.5 in 2017. These fees were included in expenses for interest in the Comprehensive&#13;Income Statement. As of December 31, 2018, and 2017 the buyer has USD$&amp;#160;2.7 million and USD$ 1.9 million, respectively, of&#13;receivables that have not been recovered by the buyer. The amount uncollected for 2018 are subject to a possible return of the&#13;Company by the buyer. These accounts receivable is included in the total trade receivables for the purpose of assessing the recoverability&#13;of them and, where appropriate, determine the adequacy of allowance for doubtful accounts.&lt;/p&gt;</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
    <simecb:DisclosureOfRecoverableTaxesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;8)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Recoverable taxes&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Valued Added Tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,262,172&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,075,615&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income Tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;137,408&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;146,333&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,294&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,427&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,407,874&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,230,375&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfRecoverableTaxesExplanatory>
    <ifrs-full:DisclosureOfInventoriesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;9)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Inventories&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Short-term:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Finished goods&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,961,627&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,572,134&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Work in process&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;79,914&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;61,129&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Billets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,046,143&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,443,938&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Raw materials and supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,576,732&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,728,737&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Materials, spare parts and rollers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,154,586&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,331,079&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Materials in transit&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;319,420&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;126,481&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,138,422&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,263,498&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Long-term:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Coke&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;952,786&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,037,470&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Spare parts &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;54,783&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;49,831&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Rollers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;140,009&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;133,465&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Finished godos&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;353,095&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;353,095&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,500,673&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,573,861&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Less, valuation allowance at the lower of cost or net realizable value.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(353,095)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(353,095)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,147,578&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,220,766&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The Company has $&amp;#160;952,786&#13;and $&amp;#160;1,037,470 of coke inventory on hand as of December 31, 2018 and 2017 respectively (See note 4-e), which the Company&#13;would use as an input to its blast furnace in the Lorain facility which is currently idled. Management of the Company continually&#13;evaluates both the idled facility and the coke inventory for impairment. Management periodically evaluates the potential degradation&#13;of the coke inventory and has determined that it continues to be suitable as a blast furnace input or, alternatively, for sale&#13;to other blast furnace facilities. As of April 2019, Management expects that there will be recovery in the industries in which&#13;the Company operates; this would result in the blast furnace being restarted in the future. However, the Company has recorded an&#13;impairment to the blast furnace resulting in a book value of zero. The Company has continued incurring certain costs to maintain&#13;the assets in Lorain, including the blast furnace and the coke; such costs are expensed as incurred. In order to restart the blast&#13;furnace, the Company will incur certain expenses for the restoration of the equipment, and there is still uncertainty on the date&#13;on which the blast furnace will restart its operation. The Company cannot offer any guarantee of the restarting of the total operation&#13;of the blast furnace or when conditions will become economically feasible.&lt;/p&gt;</ifrs-full:DisclosureOfInventoriesExplanatory>
    <ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;10)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Property, plant&#13;and equipment &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Cost of property, plant and&#13;equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-align: center; text-indent: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; 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padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 6%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,105&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,859&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; 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text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; 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   &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;36&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,817&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; 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text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;34,396&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 4.2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;137&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;90&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,305&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;11&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,370&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,914&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Translation adjustments &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(14)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(186)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(543)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(748)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,217&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,680&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;25,567&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;159&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;139&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;36,562&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Accumulated depreciation of property,&#13;plant and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,005&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,457&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;78&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;70&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;17,610&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Depreciation expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;35&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,297&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,341&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Translation effects&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(7)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; 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   &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,102&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Translation effects&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(15)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(151)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(170)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,055&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;75&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 28%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The depreciation expense for&#13;the years ended December 31, 2018, and 2017 amounted to $&amp;#160;1,102,331 and $&amp;#160;1,340,375, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The net book value of property,&#13;plant and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-indent: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Net Book Value:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Constructions and machinery in-progress&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 34%; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -2.9pt; padding-left: 2.55pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-indent: -0.1pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; border-top: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,105&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,854&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,103&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;77&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;59&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,293&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;14,491&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,094&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,743&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;78&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;57&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,434&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,737&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,217&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,625&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,187&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;78&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;64&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,971&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify"&gt;As of December 31, 2014, Republic&#13;had invested USD$158.8 million in an electric arc furnace and associated equipment at its steelmaking facility in Lorain, Ohio,&#13;USA, to meet growing customer demand for the Company's SBQ (special bar quality) steel. The location was chosen for its strategic&#13;proximity to customers and its skilled workforce. The construction of the Lorain electric arc furnace began mid-year 2012 and the&#13;Company began steelmaking operations in July 2014. The amounts above include USD $ 45.4 million capitalized from labor and manufacturing&#13;overhead related to the construction of the furnace and is presented as a component of machinery and equipment.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;In June 2015, Republic Steel&#13;temporarily suspended operations in the newly constructed electric arc furnace at the Lorain facility in response to the severe&#13;economic downturn in the exploration for oil and gas sector, following the sharp drop in the price of oil which has led to significant&#13;market declines and demand for steel product, for those markets. As a consequence of this event, management determined a triggering&#13;event took place to where the long-lived assets at the Lorain facility may not be fully recoverable. Management performed an analysis&#13;of the fair value of the Lorain facility with the assistance of an independent valuation firm and determined that net book value&#13;exceeded the fair value by approximately USD$130.7 million and as such recognized an asset impairment of this amount during the&#13;year ended December 31, 2015. The fair value determination at the Lorain facility was based on an independent valuation of the&#13;assets using the comparable match method of the market approach to determine fair value. The income approach was not considered&#13;an appropriate fair value measurement due to the absence of reliable forecast data on the future behavior of oil market.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Subsequent to December 31, 2015,&#13;the entire Lorain facility was temporarily idled effective March 31, 2016 and management has no near-term plans to restart the&#13;facility, and the expectation is that it will be restarted when oil and gas market conditions improve substantially, particularly&#13;in the oil and gas drilling industry. The Company has property, machinery, and equipment with a net book value of approximately&#13;USD$&amp;#160;32.7 and USD$ 32.2 million as of December 31, 2018 and 2017, pertaining to the Lorain, Ohio facility after recording&#13;the impairment charge of USD$&amp;#160;130.7 million as mentioned above. The impairment charge did not impact the operations or future&#13;cash flows of the Company, as it was a provision and not a cash expenditures. Management further assessed if there were any impairments&#13;at the Company's other cash generating units and determined that as of December 31, 2016 no other cash generating units were impaired&#13;based on current projections.&lt;/p&gt;</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DisclosureOfIntangibleAssetsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;11)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Intangible and&#13;other long-term assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The balances as of December 31,&#13;2018 and 2017 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;period&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Accumulated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;amortization&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Republic trade mark&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;105,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; 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text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Kobe Tech contract&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;123,392&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;123,392&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;-&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13; 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text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;21,275&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;20&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-top: 6pt; padding-right: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Total from Republic (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;293,905&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;166,751&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;127,154&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; 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text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;9&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Trademark San 42 (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;- &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13; 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   &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,349,460&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,143,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: -3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,643,365&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,372,451&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,270,914&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Other assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;29,138&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;29,138&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,672,503&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,372,451&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,300,052&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 32%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; text-align: right; padding-right: 2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; text-align: right; padding-right: 2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; text-align: right; padding-right: 2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;period&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Accumulated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Republic trade mark&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;106,303&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;106,303&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Kobe Tech contract&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;123,887&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;123,887&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;- &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;64,893&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;40,288&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;24,605&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;20&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-top: 6pt; padding-right: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Total from Republic (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;295,083&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;164,175&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;130,908&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;-&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;9&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Trademark San 42 (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;-&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Goodwill (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,814,160&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;-&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,814,160&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Total from Grupo San (3)&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,143,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: -3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,644,543&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,369,875&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,274,668&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Other assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;196,880&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;196,880&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,841,423&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,369,875&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,471,548&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 32%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Symbol"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets&#13;with undefined useful life.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets&#13;from the Republic acquisition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The trade mark San&#13;42 and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $&amp;#160;2,352,000, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets&#13;from the Grupo San acquisition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The amortization amounted of&#13;these assets recorded in net income of the years ended December 31, 2018, 2017 and 2016 amounted to $ 10,087, $&amp;#160;125,384 and&#13;$&amp;#160;254,217, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The other assets are not subject&#13;to amortization and they are primarily comprised of guarantee deposits.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The reconciliation between the&#13;opening and closing balances of each year is presented below:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Accumulated amortization&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 45%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,810,053&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,265,780)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,544,273&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;45,253&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(125,384)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(80,131)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Adjustment effect of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(13,883)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;21,289&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,406&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,841,423&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,369,875)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,471,548&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,087&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(10,087)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Low&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(122,487)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(122,487)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Adjustment effect of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(56,520)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,511&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(49,009)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,672,503&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,372,451)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,300,052&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfIntangibleAssetsExplanatory>
    <ifrs-full:DisclosureOfBorrowingsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;12)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Short-term debt&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;On October 22, 1997 and August&#13;17, 1998, the Company offered the holders of medium-term notes of Simec then outstanding, to exchange their bonds at par for new&#13;subordinated bonds. The new notes bear semi-annual interest at an annual rate of 10.5% interest and principal repayments were semiannual&#13;from May 15, 2000 until November 15, 2007. At December 31, 2018 and 2017, the amount of such notes outstanding totaled USD$&amp;#160;0.3&#13;million, plus accrued interest. At December 31, 2018 and 2017, liabilities in pesos for the new notes outstanding amounted $&amp;#160;5,936&#13;and $&amp;#160;5,960, respectively.&lt;/p&gt;</ifrs-full:DisclosureOfBorrowingsExplanatory>
    <ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;13)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Accounts payable&#13;trade and other accrued liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Trade accounts payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,390,413&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,984,898&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other accrued liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,057,557&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;842,045&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,447,970&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,826,943&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The average credit period on&#13;purchases of certain goods or services is 30 to 60 days, from the date of the receipt of the good or service. The Company has financial&#13;risk management policies in place to ensure that all payables are paid within the pre-agreed credit terms.&lt;/p&gt;</ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory>
    <ifrs-full:DisclosureOfEmployeeBenefitsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;14)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Employee benefits&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Mexican entities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Collective bargaining&#13;agreements &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; For the Mexican operations in 2018, approximately 43% (44% on 2017) of the employees are under&#13;collective bargaining agreements. The Mexican collective contracts expire in periods greater than one year.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Seniority premium&#13;benefits&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; In accordance with Mexican Labor Law, the Company provides seniority premium benefits to its employees&#13;under certain circumstances. Such benefits consist of a one-time payment equivalent to 12 days wages for each year of service (at&#13;the employee&amp;#8217;s most recent salary, but not to exceed twice the legal minimum wage), payable to all employees with 15 or more&#13;years of service, as well as to certain employees terminated involuntarily prior to the vesting of their seniority premium benefit.&#13;These obligations are calculated by independent actuaries using the projected unit credit method.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The most important actuarial hypothesis&#13;used for the purposes of the determination of the net cost of the period related to the retirement benefits plan were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 56.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 21.3pt; text-indent: -21.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Discount rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6.75&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Rate of salary increase&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.50&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 49%; padding-left: 56.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0.5in"&gt;Components&#13;of net cost of benefits plan to employees are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 70pt; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 21.3pt; text-indent: -21.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,839&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,697&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,749&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,637&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,247&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Past service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,481&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,575)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(7,906)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Anticipated reduction obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(327)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(12,517)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Actuarial losses (gains) recognized in the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(17,928)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,339)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,801&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,910)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(8,097)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,891&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 48%; padding-left: 70pt; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The expense for the years 2018,&#13;2017 and 2016 was recorded as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 21.3pt; text-indent: -21.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%; padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; border-top: Black 1pt solid; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5,550)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,534)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,539&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,360)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,563)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,352&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,910)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(8,097)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,891&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The amounts included in the Consolidated&#13;Statements of Financial Position as of December 31, 2018 and 2017 are $&amp;#160;81,770 and $&amp;#160;91,822, respectively, corresponding&#13;to the present value of defined benefit obligations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Changes in the present value of&#13;the defined benefit obligation and the balance of the liability consist of the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 57%; padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Opening balance of the defined benefit obligation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;91,822&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;99,783&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,697&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,697&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Past service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,481&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,439)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,637&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Actuarial losses (gains) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(17,928)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,339)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Benefits paid&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(327)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(12,517)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Closing balance of the defined benefit obligation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81,770&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;91,822&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.3pt"&gt;&lt;/td&gt;&lt;td style="width: 21.6pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.7pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Severance benefits&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Further, in accordance with the Mexican labor laws, the Company also provides statutorily mandated severance&#13;benefits to its employees terminated under certain circumstances. Such benefits consist of a one-time payment of three months&amp;#8217;&#13;wages plus 20 days&amp;#8217; wages for each year of service, payable upon involuntary termination without just cause. Severance benefits&#13;payments are recorded directly in the consolidated statement of comprehensive income (loss) at the time they are paid, unless they&#13;are related to restructuring expenses, which are recorded when there is a present obligation from past events.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Employee profit&#13;sharing (EPS) &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; The Mexican Constitution and the Labor Law grant employees the right to receive a 10% share&#13;of the employers&amp;#8217; profits. Employees Profit Sharing is computed in similar terms to the taxable profit for income tax, excluding&#13;mainly the employee&amp;#8217;s profit sharing paid this year and the amortization of tax losses and decreasing the non-deductible&#13;part of the social security for purposes of income tax. For the years 2018 and 2017, EPS amounted to $&amp;#160;67 and $&amp;#160;0, respectively.&#13;EPS is recorded in the results of operations for the year in which it is incurred.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;e.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Governmental&#13;defined contribution plan &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Under Mexican legislation, the Company must make payments equivalent to 2% of&#13;its workers&amp;#8217; daily integrated salary (ceiling) to a defined contribution plan that is part of the retirement savings system.&#13;The expense in 2018, 2017 and 2016 was $13,687, $12,838 and $11,323, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;Foreign entities (Republic)&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Republic is the only subsidiary&#13;of the Company which offers other benefits and pension plans to their employees. Such benefit plans to employees are described&#13;below:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Collective Bargaining&#13;Agreements&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 58.5pt; text-align: justify"&gt;As of December 31, 2018, 81% of&#13;the Republic employees are covered by a collective bargaining agreement (labor agreement) with the United Steelworkers (&amp;#8220;USW&amp;#8221;).&#13;The agreement initially expired on August 15, 2016 and was extended for a further three years through August 15, 2019. The extended&#13;agreement renews all the provisions, understandings and agreements set forth in the January 1, 2012 Basic Labor Agreement. The&#13;base rates of pay were determined under the extended agreement and will remain unchanged from those ruling under the expired agreement&#13;as of August 16, 2016. The extended agreement provides the Company&amp;#8217;s quarterly contributions to fund the Republic Retirement&#13;VEBA and Benefit Trust (the &amp;#8220;Benefit Trust&amp;#8221;) to be reduced from $2.6 million to $0.25 million beginning in August 15,&#13;2016 through June 30, 2019. Effective July 1, 2019, the Company&amp;#8217;s contribution to the Benefit Trust will change to $4.00&#13;per hour for each hour worked by USW represented employees.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Defined Contribution&#13;Plans&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&lt;b&gt;Plan for employees- &lt;/b&gt;Republic&#13;participates in the Steelworkers Pension Trust (SPT), a defined benefit multi-employer pension plan. The Company obligations to&#13;the plan are based upon fixed contribution requirements. Republic contributes a fixed amount of USD$1.68 per hour for each covered&#13;employee's contributory hours, as defined under the plan.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Participation in a multi-employer&#13;pension plan agreed under terms of a collective bargaining agreement differs from a traditional qualified single employer defined&#13;benefit pension plan. The SPT shares risks associated with the plan in the following respects:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;I.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Contributions to the SPT by Republic may be used to provide benefits to&#13;employees of other participating employers;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;II.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;If a participating employer stops contributing to the SPT, the unfunded&#13;obligations of the plan may be borne by the remaining participating employers; and&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;&lt;font style="color: windowtext"&gt;III.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="color: windowtext"&gt;If &lt;/font&gt;Republic &lt;font style="color: windowtext"&gt;chooses&#13;to stop participating in the SPT, &lt;/font&gt;Republic &lt;font style="color: windowtext"&gt;may be obliged to pay an amount based on the&#13;underfunded status of the plan, referred to as a withdrawal liability.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;VEBA Benefit Trust&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company is required to make&#13;quarterly contributions to the defined contribution plan for post-retirement health benefits VEBA as determined by the terms of&#13;the USW collective bargaining agreement. The Benefit Trust is a health and welfare plan for USW retiree benefits, and is not a&#13;&amp;#34;qualified&amp;#34; plan under the regulations of the Employee Retirement Income Security Act of 1974. For the years ended December&#13;31, 2018, 2017 and 2016, the Company recorded expenses of USD$ 1.0 million, USD$ 6.9 million and USD$ 10.4 million, respectively,&#13;related to this benefits plan.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;For the years ended December&#13;31, 2018, 2017 and 2016, Republic recorded combined expenses of USD$&amp;#160;3.6 million, USD$&amp;#160;3.5 and USD$&amp;#160;10.0 million,&#13;respectively, related to the funding obligations of the retirement healthcare and pension benefits. The cost contributions to these&#13;two funds have been reduced from USD $ 2.6 million to USD$ 0.25 million per quarter effective after the review of the collective&#13;agreement on August 16 2016.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;401(k) Plans&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company has a 401(k) defined&#13;contribution retirement plan that covers almost all the salaried and nonunion hourly employees. This plan is designed to provide&#13;retirement benefits through Company contributions and voluntary deferrals of employees' compensation. The Company funds contributions&#13;to this plan each pay period, based on the participant's age and years of service as of January first of each year. The amount&#13;of the Company contribution is equal to the monthly base salary multiplied by the appropriate percentage based on age and years&#13;of service. The contribution becomes 100% vested upon completion of three years of vesting service. In addition, employees are&#13;permitted to make contributions to this 401(k)-retirement plan through payroll deferrals. In this case, the Company provides a&#13;25.0% matching contribution for the first 5.0% of payroll that an employee elects to contribute. Employees are 100% vested in both&#13;their and Republic matching 401(k) contributions. For the years ended December 31, 2018, 2017 and 2016, the Company recorded expense&#13;of USD$&amp;#160;1.0 million, USD$&amp;#160;0.8 million and USD$ 0.7 million, respectively, related to this defined contribution retirement&#13;plan.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Employees who are covered by the&#13;USW labor agreement are eligible to participate in the 401(k) defined contribution retirement plan through voluntary deferrals&#13;of employees' compensation. There are no Company contributions or employer matching contributions relating to these employees.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;e.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Profit Sharing&#13;and Incentive Compensation Plans&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The labor agreement includes a&#13;profit sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly&#13;pretax income, as defined in the labor agreement (&amp;#34;EBT&amp;#34;): 3% of EBT between $0 and $25 million per quarter; 4% of EBT&#13;between $25 and $75 million per quarter; and 5% of EBT over $75 million per quarter. USD $ 1.0 million of expense was recorded&#13;for the year ended December 31, 2018, 2017 and 2016, because the current and prior year thresholds had not been achieved.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Republic has a profit-sharing&#13;plan for all salaried employees and nonunion workers. The profit-sharing plan was based on achieving certain EBITDA, inventory&#13;and shipments targets. In the year ended December 31, 2018, 2017 and 2016, the Company paid USD 0.8 million, USD $ 0.9 and USD&#13;$0.6 million respectively under this plan.&lt;/p&gt;</ifrs-full:DisclosureOfEmployeeBenefitsExplanatory>
    <ifrs-full:DisclosureOfIncomeTaxExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;15)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Income taxes&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The Company is subject to Income&#13;Tax (ISR).&lt;/p&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify"&gt;The analysis of the income tax&#13;charged to the results of 2018, 2017 and 2016 is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; border-top: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax of the year for Mexican companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;67,745&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,751&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax year for foreign companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;444,104&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;44,751&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;60,965&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax for Mexican companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;408,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;656,060&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;660,916&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax for foreign companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;(167,528)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;421,979&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;207,762&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;752,462&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,122,809&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;936,394&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;During 2018 and 2017, the income&#13;tax expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico)&#13;before these provisions, as a result of the losses shown below:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Expected benefit, expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,308,828&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;890,249&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,591,129&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Increase (decrease) as a result of:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Inflation effects, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(114,419)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(217,249)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(62,708)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Effect between nominal rate from USA and Mexico&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(35,914)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(16,572)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;157,366&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Benefit from utilization of tax loss carry-forward and others (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1,238,444)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(115,068)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1,165,805)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Others, net (includes permanent items)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;832,411&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;581,449&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;416,412&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;752,462&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,122,809&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;936,394&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Effective tax rate (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;17.92%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;37.21%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;17.68%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;This amount corresponds&#13;to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated&#13;previously&amp;#9;, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The Company has tax losses in&#13;some Mexican subsidiaries which, according to the ISR law in Mexico, can be amortized to reduce taxable income generated in the&#13;next ten years. Tax losses can be updated following certain procedures established in the law.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;As of November 18, 2015, the&#13;Finance Ministry (SHCP) issued a decree in which a fiscal incentive is given to those who pay income tax (ISR) under terms of the&#13;Titles II or IV, Chapter II, Section I of the Law of ISR. Taxpayers who had business income of up to 100 million pesos, could write&#13;off up to 82% of 2016 and 85% for 2017 of investment in new fixed assets. This incentive that was used by Aceros Especiales Simec&#13;Tlaxcala, S.A. de C.V. and Fundiciones de Acero Estructural, S.A. de C.V. Likewise, on January 18, 2017, a decree was issued in&#13;which similar benefits were granted but only 69% authorized as an immediate deduction, which was used by the company Simec International,&#13;S.A. de C.V.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2018, Grupo&#13;Simec, S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Origin &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Date&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Expiration&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Date&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Tax losses &amp;#160;available&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; width: 29%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2010&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 26%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18,568&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2011&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,050,488&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; text-align: left"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2012&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;46&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2013&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81,169&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2014&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2024&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;38,287&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;38,213&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2026&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;239,593&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;721,839&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2028&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;584,243&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 5.4pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,772,446&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 45.6pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;(1)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;This amount includes $&amp;#160;9,014,364 corresponding to a tax loss from&#13;the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated&#13;in the future.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 63.6pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 0.5in; text-align: justify"&gt;As of December 31, 2018, Republic&#13;had USD$&amp;#160;240.2 million of tax losses pending of amortize for federal tax purposes, which expire between 2033 and 2038; USD$&amp;#160;338&#13;million of tax losses for state and local purposes that expire between 2019 and 2038 and approximately USD$&amp;#160;4.7 million of&#13;tax losses at the subsidiary located in Canada, which expire between 2032 and 2037.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2018, and&#13;2017, GV do Brasil Industria e Comercio of A&amp;#231;o LTDA, a subsidiary established in Brazil, had 202.008 million Brazilian Reals&#13;($ 1,025 million of Mexican pesos) of tax losses pending of amortize for federal tax purposes, which do not have an expiration&#13;date.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Below is a summary of the effects&#13;of the main temporary differences comprising the deferred income tax liability included in the consolidated statements of financial&#13;position.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;Deferred tax assets:&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Allowance for doubtful accounts&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,045&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;64,434&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;977&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Advances from customers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;113,224&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;79,874&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 0.75in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;114,269&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;145,285&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax liabilities:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Property, plant and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,224,295&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,161,272&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets from Grupo San&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;310,025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;298,566&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;57,816&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Prepaid expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;29,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;53,423&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 0.75in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total deferred liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,622,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,513,261&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 0.75in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax liabilities, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,507,746&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,367,976&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfIncomeTaxExplanatory>
    <ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;b&gt;16)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;b&gt;Stockholders&amp;#8217; equity&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Common stock as of December 31, 2018 and&#13;2017, is as follows:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Number of shares&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(in thousands)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.95pt; padding-left: 56pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Fixed capital &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;90,850&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;441,786&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Variable capital&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;406,859&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,978,444&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;497,709&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,420,230&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Effect of restatement&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;412,038&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;497,709&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,832,268&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Common stock consists of nominative&#13;shares, fully subscribed, without nominal value. Variable capital could be increased without limitation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify"&gt;All shares correspond to Series&#13;&amp;#8220;B&amp;#8221;. This series is divided in &amp;#8220;Class I&amp;#8221; with 90,850,050 shares that represent the fixed capital, and &amp;#8220;Class&#13;II&amp;#8221; with 406,859,164 corresponding to variable capital stock.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 28.35pt"&gt;&lt;/td&gt;&lt;td style="width: 28.35pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Retained earnings&#13;include the statutory legal reserve. According to the Mexican General Corporate Law, at least 5% of net profit of the year must&#13;be transferred to the legal reserve until the reserve equals 20% of capital stock at par value (historical Mexican Pesos). The&#13;legal reserve may be capitalized but should not be distributed unless the entity is dissolved, and it must be replenished if it&#13;is reduced for any reason. As of December 31, 2018, and 2017, the legal reserve of the Company amounted to $&amp;#160;484,046 (nominal&#13;pesos), representing 20% of nominal capital.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;In 2018, a reserve&#13;was approved for $ 3,000,000 for the repurchase and placement of own shares, with this increase the reserve amounted to $ 5,000,000&#13;for purchase and re-purchase operations, in order to increase the liquidity of the shares of the Company and promote stability&#13;and continuity of their prices through the Mexican Stock Exchange. As of December 31 2018, and 2017, the Company held 31,066,207&#13;and 3,662,564 shares in treasury, respectively, which amounted to $1,903,610 and $267,553, respectively. The resulting profit in&#13;2018 for the purchase and sale of treasury shares amounted to $ 4,239 (loss of $ 22,842 in 2017). &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 28.35pt"&gt;&lt;/td&gt;&lt;td style="width: 28.35pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;A&#13;reconciliation of the number of shares outstanding shows below:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Thousands of shares&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.95pt; padding-left: 56pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Shares outstanding at beginning of year &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;494,047&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;497,586&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(Repurchase) issuance of capital shares, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(140)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(3,539)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Shares outstanding at year end&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;493,907&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;494,047&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory>
    <ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;b&gt;17)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;b&gt;Non-controlling interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;As mentioned in Note 4, Grupo&#13;Simec, S.A.B. de C.V. owns 100% of the capital stock of its subsidiaries, except for SimRep Corporation and subsidiaries (Republic),&#13;in which it owns 50.22%. The non-controlling interest represents the equity in this subsidiary owned by minority shareholders,&#13;and is presented in the consolidated statements of financial position after the controlling interest. The consolidated statements&#13;of comprehensive income (loss) also show total net profit or loss for the year as well as for the net comprehensive income or loss&#13;for the year. Controlling and non-controlling interest portions are presented after the consolidated comprehensive earning of the&#13;year.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The table below shows the changes&#13;for the years ended December 31, 2018 and 2017:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 60%; padding-right: 3.95pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at beginning of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(108,572)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(105,186)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 0.75in; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Share of profits and losses for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(206,417)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(145)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 0.75in; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Share of translation effects of foreign subsidiaries&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(8,380)&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,241)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at the end of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(323,369)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(108,572)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory>
    <ifrs-full:DisclosureOfExpensesByNatureExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;b&gt;19)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-right: 13.85pt"&gt;&lt;b&gt;Cost of sales and expenses by their nature&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;At the years ended at December&#13;31, 2018, 2017 and 2016, the cost of sales and administration expenses consist of the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Raw materials and consumables&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,565,242&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;24,053,080&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 51%; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30,563,315&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;23,994,526&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;22,775,593&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,080,012&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,238,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,277,487&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,643,327&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;25,233,469&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;24,053,080&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfExpensesByNatureExplanatory>
    <ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;b&gt;20)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-right: 13.85pt"&gt;&lt;b&gt;Other (income) expenses, net&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The components of other income&#13;(expenses) net, in the years ended December 31, 2018, 2017 and 2016, are the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cancellation of balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;786&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,615&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,844&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Uninstalling expenses of equipment Fuch&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;35,293&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land treatments in Pacific Steel, Inc.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,922&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,674&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,833&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,708&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,289&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;54,970&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Sale of scrap&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,865)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(10,434)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(10,428)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13; 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padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0; width: 53%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Update of balances in favor in taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,699)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(519)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right; width: 14%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1,739)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5,791)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6,270)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;36,198&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory>
    <ifrs-full:DisclosureOfFinancialInstrumentsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;b&gt;21)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;b&gt;Financial instruments&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Capital risk&#13;management &amp;#8211;&lt;/i&gt;&lt;/b&gt; The Company manages its capital to ensure that its subsidiaries will be able to continue as a going&#13;concern while maximizing the return to its stockholders through the reinvestment of its earnings. The Company&amp;#8217;s policy is&#13;to not obtain bank loans or any other financing transaction. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Market risk&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211; &lt;/i&gt;Market risk is the risk that the fair value of future cash flows of a financial instrument fluctuates due to changes&#13;in market. Market prices include the exchange risk, interest rate risk and the raw material prices risk. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Foreign exchange&#13;risk management &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; The Company undertakes certain transactions denominated in foreign currencies, hence, exposures&#13;to exchange rate fluctuations arise. The exposures in exchange rate are managed within the settings of the approved policies. The&#13;book value of the monetary assets and monetary liabilities denominated in foreign currency at the end of the reporting period are&#13;as follows (includes foreign subsidiaries):&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 57pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Currency: Mexican peso&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 57%; padding-right: 3.55pt; padding-left: 57pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 6%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Short &amp;#8211; term assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;11,649,108&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;11,228,846&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Short &amp;#8211; term liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;5,567,083&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,763,682&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;Net monetary asset position in foreign currency&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;6,082,025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;6,465,164&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&amp;#160;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Equivalent in U.S. Dollars (thousands)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;USD$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;309,414&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;USD$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;327,592&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 28.35pt"&gt;&lt;/td&gt;&lt;td style="width: 28.35pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Credit risk&#13;management &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Credit risk refers to the risk that a counterpart will default on its contractual obligations&#13;resulting in financial loss for the Company. The Company has adopted a policy of only dealing with creditworthy counterparties.&#13;The Company only transacts with entities that have a risk grade equivalent to the investment grade and higher. The Company investigates&#13;and rates its major customers. The Company exposure and the credit ratings of its counterparties are continuously monitored and&#13;the accumulated value of transactions concluded is spread amongst approved counterparties. Credit exposure is controlled by counterparty&#13;limits that are reviewed and approved annually by the risk management committee.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Trade receivables consist of&#13;a large number of customers dedicated to construction and automotive industries, distributed in different geographic areas. Ongoing&#13;credit evaluation is performed on the financial condition of accounts receivable.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company does not have significant&#13;credit risk exposure with any single counterparty or any group of counterparties having similar characteristics. The Company defines&#13;that the counterparties that have similar characteristics are considered related parties. Concentration of credit risk to any other&#13;counterparty did not exceed 5% of gross monetary assets at any time during the year.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The credit risk on liquid funds&#13;and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international&#13;credit-rating agencies.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;e.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Liquidity risk&#13;and risk tables &lt;/i&gt;&lt;/b&gt;&amp;#8211; Ultimate responsibility for liquidity risk management rests in the board of directors, which has&#13;established an appropriate liquidity risk management framework for the management of the Company&amp;#8217;s short, medium and long-term&#13;funding and liquidity management requirements. The Group manages liquidity risk by maintaining adequate reserves, banking and credit&#13;facilities, by continuously monitoring forecast and actual cash flows, and by matching the maturity profiles of financial assets&#13;and liabilities. The following table sets out details of additional bank&#13;lines of credit (to be used as letter of credits) that the Company has at its disposal to reduce liquidity risk. These lines of&#13;credit are obtained by the Company and one part of them has been used for some of the subsidiaries of Industrias CH, S.A.B. de&#13;C.V.:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(In thousands of US dollars)&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 57pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 57pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 17.7pt; padding-left: 57pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Bank loans credit lines:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Drawn balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;350,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;350,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Undrawn balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;128,681&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;108,865&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Available line balance&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;221,319&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;241,135&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfFinancialInstrumentsExplanatory>
    <ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;b&gt;22)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-right: 13.85pt"&gt;&lt;b&gt;Financial information by segments&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The Company analyses its information&#13;by region, due to the operational structure and the organization of its business. Information used for making decisions is based&#13;on such regions. The Company&amp;#8217;s sales are made mainly in Mexico and the United States of America. The Mexican segment includes&#13;the plants in Mexicali, Guadalajara, Tlaxcala and San Luis Potosi. The USA segment includes the seven Republic plants six of which&#13;are located in the United States (Ohio, Indiana and New York) and one in Canada (Ontario). The plant in Canada represents approximately&#13;3% and 4% of the segment&amp;#8217;s total sales in 2018 and 2017, respectively, of all the sales of the segment. The segments are&#13;engaged in the manufacturing and sale of long steel products intended mainly for the building and automotive industries.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="14" style="white-space: nowrap; vertical-align: bottom; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Mexico&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Brazil&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Eliminations between segments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 31%; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 11%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; 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padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net income (loss) for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,110,494&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(406,194)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(394,799)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;137,429&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,446,930&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;Other information:&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;Depreciation and&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;amortization&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;587,407&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;268,635&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;256,376&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,112,418&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;40,617,874&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;10,181,967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;6,733,362&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(8,679,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;48,853,823&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;8,458,465&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;10,815,692&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,750,043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(8,679,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; 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padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Acquisitions of property, plant and equipment &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,552,587&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: justify; text-indent: 6.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;433,154&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;8,724&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13; 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width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="14" style="white-space: nowrap; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31, 2017 As restated&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Mexico&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Brazil&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Eliminations between segments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 31%; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 3%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 3%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 9%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;17,125,369&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;8,370,999&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;3,204,082&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; 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padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;7,814,180&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;2,839,698&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Gross profit (loss)&lt;/font&gt;&lt;/td&gt;&#13; 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padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13; 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padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Depreciation and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;677,665&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; 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vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;32,878,144&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;10,548,895&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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padding-right: 0; padding-left: 0; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Brazil&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Eliminations between segments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13; 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padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 9%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;16,361,808&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;9,339,527&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,814,230&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;22,775,593&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Gross profit (loss)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,636,928&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;2,007,433&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;4,739,972&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; 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border-top: Black 1pt solid; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net income (loss) for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,485,151&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,931,704&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;731,359&lt;/font&gt;&lt;/td&gt;&#13; 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padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;Other information:&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Depreciation and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;620,354&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;551,650&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;257,377&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,429,381&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13; 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   &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;33,152,640&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;9,684,303&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;5,293,891&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(6,463,293)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;41,667,541&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,161,650&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;9,893,536&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,325,325&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(7,940,930)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;8,439,581&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Acquisitions of property, plant and equipment &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,169,375&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: justify; text-indent: 6.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;816,586&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;114,298&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,100,259&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Information on products:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0; width: 53%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Light structural&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,654,720&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,557,567&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 1%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; width: 14%"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;1,467,727&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Structural&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,441,079&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,232,979&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,321,771&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Bars&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,575,291&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,065,731&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,122,116&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Rebar&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12,363,530&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;8,931,862&lt;/font&gt;&lt;/td&gt;&#13; 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padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Information about geographical&#13;areas:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Mexico&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;20,421,529&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13; 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text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Brazil&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;5,932,297&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,214,117&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; 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    <simecb:DisclosureOfContingenciesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;b&gt;23)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-right: 13.7pt"&gt;&lt;b&gt;Contingencies&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2018, the&#13;Company has the following contingencies:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify"&gt;a.&amp;#9; &amp;#9;Pacific Steel, Inc.&#13;(PS), a subsidiary located in National City in San Diego County, California, United States of America, for which main activity&#13;is the purchase and sale of scrap, has the following environmental contingencies:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify; text-indent: 0.25in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 0; text-align: justify; text-indent: 0.5in"&gt;California Department&#13;of Toxic Substances Control&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify"&gt;On September 2002, the Department&#13;of Toxic Substances Control (DTSC) inspected PS facilities based on an alleged complaint from neighbors due to PS&amp;#8217;s excavating&#13;to recover scrap metal on its property and on a neighboring property, which PS rents from a third party (BNSF Railway). In this&#13;same month, DTSC issued an enforcement order of imminent and substantial endangerment determination, which alleges that certain&#13;soil piles, soil management and metal recovery operations may cause an imminent and substantial danger to human health and the&#13;environment; consequently, DTSC sanctioned PS for violating Hazardous Waste Control Laws in the State of California and imposed&#13;the obligation to remedy the site. On July 26, 2004, in an effort to continue with this order, DTSC filed against PS a Complaint&#13;for Civil Penalties and Injunctive Relief in San Diego Superior Court. On July 26, 2004, the court issued a judgment, whereby PS&#13;was obligated to pay USD$ 0.2 million, which has been paid.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;On June 6, 2010, the DTSC and&#13;the San Diego Department of Environmental Health (DEH) inspected the facilities of PS, in response to a general complaint. On August&#13;10, 2010 DTSC and DEH conducted a second inspection and found seven infractions. The DEH is satisfied with the compliance of PS&#13;on those issues; however, on October 19, 2010 the technical division of the DTSC recommended to the legal division of DTSC that&#13;it impose significant penalties.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The land remediation was suspended&#13;at the beginning of 2011 due to the inefficiency of the process, which was verified by several studies. As an alternative, once&#13;the necessary permits were obtained from the authorities in Mexico, the Mexicali plant began the process of importing non-RCRA&#13;soil for final disposal in a secure landfill based in Nuevo Leon State. This landfill is deposited after the separation of the&#13;metal content, which is used as raw material in the smelting process. PS has completed the shipment of non-RCRA soil for final&#13;disposal in Nuevo Leon State at this time.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The disposition of a stack estimated&#13;at 8,000 tons of material classified RCRA (hazardous for Federal purposes) was also considered for shipment to Mexico. The process&#13;began in early 2013, but the response from the authorities was slow. Therefore, on April 9, 2015, a letter from the California&#13;Attorney General Department of Justice (Attorney General) was received where PS is required to, in the absence of obtaining permission&#13;from the Mexican authorities; present a program for transport the pile of contaminated soil classified as RCRA to an authorized&#13;confinement in the United States at the latest on April 22, 2015. This letter warned that PS must ship the RCRA soil no later than&#13;July 9, 2015, or risk DTSC proceeding with a civil lawsuit seeking the maximum amount of fines established by law and corresponding&#13;legal redress.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;On April 21, 2015, PS sent a&#13;letter to the Attorney General explaining that the authorities in Mexico had not denied permission to the Company but had simply&#13;requested that it present its application in a different format, which had already been presented and reviewed by the authority&#13;on April 17, 2015.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;On July 23, 2015, the Attorney&#13;General denied the extension requested by PS and demanded the immediate shipments of the RCRA stack to an authorized landfill.&#13;PS began transporting RCRA soil on July, 29, 2015, and completed removal of the RCRA stack by September 12, 2015 with a total of&#13;3,000 metric tons.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;On January 5, 2016, the Attorney&#13;General and PS stipulated to filing a &amp;#34;final judgment and order on consent&amp;#34; or Consent Judgment in San Diego Superior&#13;Court. The parties negotiated the Consent Judgment, which includes the following terms:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;- PS to pay USD$ 0.138 million&#13;as a civil penalty for alleged violations of the 2004 Corrective Action Consent Agreement. PS has made all of the required payments&#13;to DTSC as of December 31, 2017.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;- Remove the RCRA soil pile and&#13;send it to an approved landfill. The Judgment indicates that the Company complied with this commitment by October 2, 2015.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;- After removing the RCRA soil&#13;pile, the Company must take samples of the soil in the area where the RCRA soil pile was located. Samples were taken and the results&#13;indicated that the soil had pollution levels that exceed the limits set by the State. On April 7, 2016, the Attorney General and&#13;DTSC demanded that the Company remove soil 10 feet across and 2 feet deep on the perimeter of the area where the RCRA soil pile&#13;was located and dispose of it in an approved confinement. Instead, PS convinced DTSC to enter into a Tolling Agreement on August&#13;10, 2016, which tolls for two years (until August 10, 2018) the statute of limitations for DTSC to challenge PS&amp;#8217;s compliance&#13;with the Consent Judgment. This Tolling Agreement was extended on August 10, 2018, for an additional two-year period. This Tolling&#13;Agreement remains in force as of December 31, 2018, and will end as of August 10, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;- The Company shall continue&#13;to meet the conditions of the final judgment, the corrective measures, and all tasks arising from this, which were entered in the&#13;same court in 2004.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;PS is working to develop a &amp;#8220;corrective&#13;measures study&amp;#8221; (CMS) that is intended to develop a plan for determining what remedy will be implemented at the site. As&#13;of December 31, 2018, it is unclear what will be the appropriate remedy to implement at the PS site, when the CMS will be completed,&#13;how long remediation will take, and how much it will cost.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 14.15pt; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 21.3pt"&gt;&lt;/td&gt;&lt;td style="width: 14.15pt"&gt;b.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;As with most steel producers in United States of America, Republic could&#13;incur significant costs &amp;#9;related to environmental issues in the future, including those arising from environmental compliance&#13;activities and remediation stemming from historical waste management practices at the Republic&amp;#8217;s facilities. The reserve&#13;created to cover probable environmental liabilities of USD$&amp;#160;2.6 million and USD$ 2.7 million were recorded as of December&amp;#160;31,&#13;2018 and 2017, respectively. The reserve includes incremental direct costs of remediation efforts and post-remediation monitoring&#13;costs that are expected to be paid after corrective actions are complete. As of December 31, 2018, the current and non-current&#13;portions of the reserve amounted to USD$ 1.0 million and USD$&amp;#160;1.6 million, (USD$ 1.0 million and USD$ 1.7 million in 2017),&#13;respectively, are included in accounts payable and accumulated liabilities in the short and long term, respectively, in the Consolidated&#13;Statements of Financial Position.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify; text-indent: -42.5pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The Company is not&#13;aware of any material environmental remediation liabilities or contingent liabilities relating to environmental matters with respect&#13;to facilities, for which the establishment of an additional reserve would be necessary at this time. In the event that, in the&#13;future, the Company incurs in any such additional expenses, these costs will most likely be incurred over a number of years. However,&#13;future regulatory action regarding historical waste management practice in the facilities of Republic PS and&#13;future changes in applicable laws and regulations may require the Company to incur significant costs that may have a material adverse&#13;effect on the future financial performance of the Company.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The Company is involved&#13;in a series of lawsuits and legal claims that have arisen during the normal course of its operations. The Company and its legal&#13;advisors do not expect the outcome of these matters to have any significant adverse effect on the Company's financial position&#13;and results of operations, therefore it has not been recognized any liabilities for such lawsuits and claims.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;e.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Mexican tax authorities&#13;have the right to review, at least the previous five years and could determine differences in taxes payable, plus any corresponding&#13;adjustments, surcharges and fines.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;f.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Tax authorities in&#13;United States of America have the right to review, at least the previous three years and could determine differences in taxes payable,&#13;plus its corresponding adjustments, surcharges and fines.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;g.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Canadian tax authorities&#13;have the right to review, at least the previous four years and could determine differences in taxes payable, plus its corresponding&#13;adjustments, surcharges and fines.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;h.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Brazilian tax authorities&#13;have the right to review, at least the previous five years and could determine differences in taxes payable, plus its corresponding&#13;adjustments, surcharges and fines.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;i.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;On January 19, 2017,&#13;the Company was notified with the excerpt issued by the General Direction of Crimes and Sanctions of the National Banking and Exchange&#13;Commission (CNBV), for the probable realization, in the re-purchase of own stock operations, of several behaviors that, under the&#13;judgment of the CNBV, could be different to the ones established in the &amp;#8220;Ley del Mercado de Valores (LMV)&amp;#8221;. On February&#13;9, 2017 Grupo Simec filed the statement of manifestations to the administrative sanction procedure. The resolution was favorable&#13;for the company, issued on May 15, 2018.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;On September 5, 2017, Grupo Simec&#13;and GV do Brasil were notified of the arbitration procedure filed by SMS Concast at the International Court of Arbitration (ICC),&#13;which claims the payment of USD $ 1.4 million plus expenses, for the concept of additional costs, incurred in the construction&#13;and assembly of the steelmaking area of the Brazilian plant. On November 6, 2017, the companies of the Group replied to the demand&#13;and filed a counterclaim against SMS Concast for the amount of USD $ 5 million, which GV do Brasil utilized on the equipment to&#13;work properly. The panel of arbitrators is already constituted and the resolution of the matter is in process.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;j.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;In February 2017, the Securities and Exchange Commission ("SEC") notified the Company of the opening of an investigation to&#13;determine if the Company's management committed infractions of US federal securities laws related to the failure to maintain&#13;internal control over financial reporting. This investigation is derived, in part, from the failures in these systems which&#13;were reported in the 20-F (Annual Report) for the fiscal year 2015. On February 21, 2016, the Company began implementing the&#13;corrective measures recommended by a specialist firm in order to better comply with the COSO framework. On January 29, 2019,&#13;the Company reached a settlement with the SEC. Under the terms of the settlement, the Company paid a civil penalty of USD&#13;$200,000 and retained an independent consultant to ensure remediation of material weaknesses and the implementation and maintenance&#13;of internal controls over financial reporting. The Company&amp;#8217;s remediation efforts continue.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;k.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;During the year 2018&#13;Grupo Simec and some of its subsidiaries have been audited by the tax authorities of Mexico with respect to fiscal years from 2013&#13;to 2017. The tax which the authority pretends to impose are non-existent taxes, which we have been litigating through various means&#13;including &amp;#8220;amparo&amp;#8221;, lawsuits, resources of revocation in some cases and nullity lawsuit in others. As of December 31,&#13;2018 the payment has not been enforceable in any of the disputed matters. The amount of tax credits being appealed in court ascends&#13;to $ 5,880 million.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfContingenciesExplanatory>
    <ifrs-full:DisclosureOfCommitmentsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 18pt"&gt;&lt;b&gt;25)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;b&gt;Commitments&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;a.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;On May 1, 2018, the Company signed a contract with ArcelorMittal S.A. in&#13;Brazil, for the acquisition of Cariacica and Itauna steels for rent, producing plants and wire drawing equipment for the production&#13;of wires and derivatives.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.55pt"&gt;The Cariacica&#13;unit has the capacity to produce 600 thousand metric tons of liquid steel per year and 450 thousand metric tons of rolled steel&#13;products. This plant has more than 500 employees and can produce rod and light structural profiles. The factory is located in the&#13;city of Cariacica, next to the city of Victoria, in the state of Esp&amp;#237;rito Santo on a land of more than 1,200,000 m2.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.25in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.55pt"&gt;The Itauna&#13;unit has an installed capacity to produce 120,000 metric tons per year of steel laminate products and can manufacture light structural&#13;profiles and rods. The plant is located in the city of Itauna in the state of Minas Gerais, less than 100 kilometers away from&#13;Belo Horizonte and has 94 employees. The factory is leased under a contract expiring in August 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.55pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;b.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Republic leases certain equipment, office space and computer equipment under&#13;non-cancelable operating leases. The leases expire at various dates through 2020. During the years ended December 31, 2018, 2017&#13;and 2016, rental expenses relating to operating leases amounted to USD$&amp;#160;0.7 million, USD$ 0.5 million, and USD$&amp;#160;1.1 million,&#13;respectively. Currently there are no additional obligations post-2020.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;c.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;In January 2013, the Company entered into an agreement with EnerNOC which&#13;enables Republic to receive payments for reducing the electricity consumption during a dispatch declared by PJM Interconnection&#13;as an emergency. The agreement is for 5 years, effective January 31, 2013 and expires on May 31, 2018. During the years ended December&#13;31, 2018, 2017 and 2016, the Company recognized income from this agreement of USD$&amp;#160;2.8 million, USD$&amp;#160;1.0 million and&#13;USD$ 1.0 million, respectively. Unlike the previous contract the payments are earned by event and how they accrue.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;d.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;In January 2013, the Company signed a product supply agreement for 15 years&#13;with Air Products and Chemicals, Inc. The agreement required that Air Products and Chemicals build and install a plant for the&#13;production of oxygen, nitrogen, and argon in the facilities of Lorain, Ohio. The term of 15 years of this agreement would come&#13;into force at the time the plant becomes operational. The plant did not start operations as indicated in Note 10. In August 2016,&#13;the Company signed a new agreement with Air Products and Chemicals, Inc., to acquire the previously installed plant, for an amount&#13;of USD $ 30 million and cancel in its entirety the supply contract. The amount of the purchase was agreed to settle it in the following&#13;way: an initial payment of USD $ 1.2 million and the remaining of USD $ 28.8 million over a period of 6 years with monthly payments&#13;equal to USD $ 0.4 million, without any interest payment.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;e.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;In connection with a sales and use tax audit by the Ohio Department&#13;                                                               of Taxes covering the period from January 1, 2009 to December 31, 2012, an assessment of $ 2,452,028 (including interests of&#13;                                                               $ 394,138) against the Company was issued, on December 9, 2016. The Company does not agree with the evaluation in its&#13;                                                               entirety and has filed a Reevaluation Petition on January 30, 2017 appealing the assessment to the Ohio Board of Tax Appeals.&#13;                                                               As of July 30, 2019, no resolution has been obtained on this appeal.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify"&gt;Due to the nature of this matter&#13;and the uncertainty of the resolution on the appeal that is in the early stages, the Company has not recorded an expense in the&#13;fiscal year 2018 or 2017 that recognizes the evaluation or any estimated amount of liquidation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;f.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;In January 2018, the Company entered into a contract with the supplier ECOM,&#13;LTDA. for an amount of USD $ 6.1 million for the purchase of energy of 10,000 MWH per month, for its subsidiary GV do Brasil Industria&#13;y Comercio de A&amp;#231;o LTDA. All monthly payments with monthly due date 6 days after the closing date of the month. The contract&#13;ends in February 2019.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;g.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;In January 2018, the Company entered into a contract with the supplier ECOM,&#13;LTDA. for an amount of USD $ 6.3 million for the purchase of energy of 10,000 MWH per month, for its subsidiary GV do Brasil Industria&#13;y Comercio de A&amp;#231;o LTDA, starting the supply in 2019. All payments with monthly maturity 6 days after of the month end closing.&#13;The contract ends in February 2020.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;h.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;In December 2017, the Company entered into a contract with the supplier&#13;COMERC, LTDA. for an amount of USD $ 5.2 million for the purchase of 8,000 MWH of energy per month, for its subsidiary GV do Brasil&#13;Industria y Comercio de A&amp;#231;o LTDA. All payments with monthly due date 6 days after of the month end closing. The contract&#13;ends in February 2019.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;i.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;On February 22, 2018, a contract was signed with Primental Technologies&#13;of Italy, the United States of America and Mexico for the construction of the rolling mill and the supply of a new reheating furnace&#13;for the Mexicali plant, which will increase capacity of finished product manufacturing from 17,500 to 22,500 tons per month. An&#13;advance payment of 20% has already been paid for USD $ 1.67 million and the placement of the letters of credit is in process. The&#13;term of execution of the project is 16 months and a budget of $ 23.2 million dollars is estimated.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfCommitmentsExplanatory>
    <simecb:DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 0.5in"&gt;&lt;b&gt;26)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;b&gt;Consolidated financial statements issuance&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify; text-indent: 0"&gt;These consolidated&#13;financial statements have been issued on July 30, 2019 by Ing. Luis Garc&amp;#237;a Lim&amp;#243;n and C.P. Mario Moreno Cortez, General&#13;Director and Financial Coordinator of Grupo Simec, S.A.B. de C.V., for the approval of the Audit Committee and, where appropriate,&#13;by the Board of Directors.&lt;/p&gt;</simecb:DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory>
    <simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;a.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Conversion of&#13;foreign subsidiaries financial statements &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; The functional and reporting currency of the Company is the Mexican&#13;peso ($). The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting&#13;Standard (IAS) 21, &lt;i&gt;The Effects of Changes in Foreign Exchange Rates&lt;/i&gt;. Under this standard, the first step to convert financial&#13;information from operations abroad is the determination of the functional currency. The functional currency is the currency of&#13;the primary economic environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The U.S. dollar (US Dollar or&#13;USD$) was considered as the functional currency of all the U.S. subsidiaries and Brazilian Real for subsidiaries established in&#13;Brazil; therefore, the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The exchange rates&#13;at the balance sheet date, to all assets and liabilities.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The historical exchange&#13;rate at stockholders&amp;#8217; equity accounts and revenues, costs and expenses.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The conversion differences are&#13;carried directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation&#13;effects of foreign subsidiaries.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Relevant exchange rates used in&#13;the preparation of the consolidated financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.66&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.74&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended December 31, 2018 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.23&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended December 31, 2017 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18.94&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of April, 9 of 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18.97&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.5pt"&gt;&lt;/td&gt;&lt;td&gt;(*)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Average exchange rate used to translate revenues, costs and expenses of&#13;the companies mentioned above.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;b.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Business combinations&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Acquisitions of subsidiaries and businesses units are accounted for using the acquisition method. The consideration for each acquisition is valued at its fair value on the&#13;date of exchange of the transferred assets, liabilities incurred or assumed and capital instruments issued by the Company in exchange&#13;for control of the acquired. The costs related to the acquisition are recognized in the results when incurred.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;At the date of acquisition, the&#13;identifiable assets acquired and the liabilities assumed are recognized at their fair value, except:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax assets&#13;or liabilities and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance&#13;with IAS 12, &lt;i&gt;Income Taxes,&lt;/i&gt; and IAS 19, &lt;i&gt;Employee Benefits,&lt;/i&gt; respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Assets (or disposal&#13;groups) that are classified as held for sale in accordance with IFRS 5, &lt;i&gt;Non-&lt;/i&gt;current &lt;i&gt;Assets Held for Sale and Discontinued&#13;Operations,&lt;/i&gt; are measured in accordance with that Standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Any excess of the cost of acquisition&#13;for the Group's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated&#13;company recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment&#13;and is assessed for impairment annually. Any excess of the Group's interest in the net fair value of the assets, liabilities and&#13;contingent liabilities over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;When the consideration transferred&#13;by the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement,&#13;the contingent consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized&#13;against goodwill, providing that it has arisen from reliable information on the fair value at the acquisition date and occur during&#13;the &amp;#8216;measurement period&amp;#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments&#13;are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The subsequent accounting for&#13;changes in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the&#13;contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting&#13;dates. Contingencies classified as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37,&#13;&lt;i&gt;Provisions, Contingent Liabilities and Contingent Assets&lt;/i&gt;, as appropriate, with the corresponding gain or loss being recognized&#13;in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;When a business combination is&#13;achieved in stages, the Company&amp;#8217;s previously held equity interest in the acquiree are remeasured to fair value at the acquisition&#13;date (i.e. the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss.&#13;Amounts arising from interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive&#13;income (loss) are reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;If the initial accounting for&#13;a business combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional&#13;amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period,&#13;or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed&#13;at the acquisition date that, if known, would have affected the amounts recognized at that date.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;c.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Cash and cash&#13;equivalents and temporary investments &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Cash consists of deposits in bank accounts that do not generate interest.&#13;Cash equivalents consists in temporary investments referred to as short-term fixed income investments whose original maturity is&#13;less than three months. These investments are reported at cost plus accumulated interest. The value so determined approximates&#13;their fair value.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Temporary investments in equity&#13;instruments are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value&#13;are recognized in profit or loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents>
    <simecb:DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;d.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Allowances for&#13;doubtful accounts&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; The Company follows the practice of recording an estimation of an allowance for doubtful&#13;accounts, which is determined by considering the balances of clients with more than a year old, those in litigation and or specific&#13;recovery problems. Actual results may differ materially from these estimates in the future.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;e.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Inventories&#13;and cost of sales &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Inventories are stated at the lower of cost or net realizable value. The cost allocation&#13;formula used is the average cost. The cost includes acquisition costs of materials, labor and overhead costs related to manufacturing&#13;and distribution, based on normal activity levels. The net realizable value represents the estimated selling price for inventories&#13;less all estimated costs of completion and other necessary to make the sale, which is recorded in the statement of financial position&#13;and against account is the cost of sales.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company classifies raw material&#13;inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term&#13;inventories those which in accordance with historical data and production trends will not be consumed in the short-term (one year).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company classified as long-term&#13;inventory certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed&#13;in the short-term. The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been&#13;inactive in Lorain, Ohio USA plant (see Note 9). The Company has 136,541 metric tons (MT) of coke inventory valued at 953 million&#13;Mexican pesos (average of USD$ 355/MT) on hand at December 31, 2018 and 136,541 MT of coke inventory valued at 1,037 million Mexican&#13;pesos (average of USD$ 385.00/MT) on hand at December 31, 2017 that is classified as long-term in the accompanying Consolidated&#13;Statements of Financial Position.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company follows the practice&#13;of providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover&#13;above one year, which is recorded in the statement of financial position and against account is the cost of sales.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The cost of sales of the Company&#13;includes inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in&#13;cost of goods sold. Vendor payment incentives are recorded as a reduction to cost of goods sold.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories>
    <ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;f.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Property&lt;/i&gt;,&#13;&lt;i&gt;plant and equipment &amp;#8211;&lt;/i&gt;&lt;/b&gt; Property, plant and equipment are &lt;b&gt;r&lt;/b&gt;ecorded at acquisition cost less any recognized&#13;impairment loss. Cost includes all expenses related with acquisition and installation and, for qualifying assets, borrowing costs&#13;(interest) capitalized in accordance with the Company&amp;#8217;s accounting policy. Depreciation is recognized so as to write off&#13;the cost of assets (other than land and properties under construction) less their residual values over their useful lives, using&#13;the straight-line method, and commences when the assets are ready for their intended use. The estimated useful lives, residual&#13;values and depreciation method are reviewed at the end of each reporting period, with the effect of any change in estimates accounted&#13;for on a prospective basis.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;An item of property, plant and&#13;equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the&#13;asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the&#13;difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The initial estimated useful&#13;lives of the Company&amp;#8217;s main assets are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 72%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 28%; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Years&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 35.15pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10 to 65&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Machinery and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 35.15pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5 to 40&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 35.15pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3 to 10&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Repair and maintenance costs&#13;that significantly increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies,&#13;comprising of spare parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred&#13;in the manufacturing process. All other repair and maintenance costs are expensed as incurred. Capital&#13;expenditures for projects that cannot be put into use immediately are included in constructions and machinery in-progress. When&#13;constructions and machinery in-progress are completed, they are transferred to depreciable assets.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;g.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Leases&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211;&lt;/i&gt; Leases are classified as financial leases when the terms of the lease contract substantially transfer to tenants all&#13;the risks and benefits inherent in the property. All other leases are classified as operating leases.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Operating lease payments are&#13;recognized as an expense on a straight-line basis over the lease term, except where another systematic basis is more representative&#13;of the time pattern in which economic benefits from the leased asset are consumed. Contingent rentals arising under operating leases&#13;are recognized as an expense in the period in which they are incurred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;In the event that lease incentives&#13;are received to enter into operating leases, such incentives are recognized as a liability. The aggregate benefit of incentives&#13;is recognized as a reduction of rental expense on a straight-line basis, except where another systematic basis is more representative&#13;of the time pattern in which economic benefits from the leased asset are consumed.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;h.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Costs for loans&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211;&lt;/i&gt; Costs for loans directly attributable to the acquisition, construction or production of qualifying assets, which are&#13;assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of&#13;those assets, until such time as the assets are ready for their intended use or sale.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Investment income earned on the&#13;temporary investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible&#13;for capitalization.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;All other costs for loans are&#13;recognized in profit or loss in the period in which they are incurred.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;i.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Intangible assets&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Intangible assets with definite useful lives that are acquired separately are carried at cost, less accumulated&#13;amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful&#13;lives. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any&#13;changes in estimate being accounted for, on a prospective basis. Intangible assets with indefinite useful lives that are acquired&#13;separately are carried at cost less accumulated impairment losses.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Expenditure on research activities&#13;is recognized as an expense in the period in which it is incurred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An internally-generated intangible&#13;asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the&#13;following have been demonstrated:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The technical feasibility&#13;of completing the intangible asset so that it will be available for use or sale;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The intention to complete&#13;the intangible asset and use or sell it;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The ability to use&#13;or sell the intangible asset;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;How the intangible&#13;asset will generate probable future economic benefits;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The availability of&#13;adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The ability to measure&#13;reliably the expenditure attributable to the intangible asset during its development.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The amount initially recognized&#13;for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first&#13;meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure&#13;is recognized in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated&#13;intangible assets are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible&#13;assets that are acquired separately.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Intangible assets acquired in&#13;a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition&#13;date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination&#13;are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that&#13;are acquired separately.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An intangible asset is derecognized&#13;on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition&#13;of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are&#13;recognized in profit or loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;j.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Goodwill &amp;#8211;&#13;&lt;/i&gt;&lt;/b&gt;Goodwill arising on a combination of business is carried as an asset at cost as established at the date of acquisition&#13;of the control of the business less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is&#13;allocated to each of the Company&amp;#8217;s cash-generating units that would be expected to benefit from the synergies of the combination.&#13;A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is&#13;indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than it&amp;#180;s carrying&#13;amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to&#13;the other assets of the unit pro rata based on the carrying amount of each asset in the unit. An impairment loss recognized for&#13;goodwill is not reversed in subsequent periods. On disposal of the relevant cash-generating unit, the attributable amount of goodwill&#13;is included in the determination of the profit or loss on disposal.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;k.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Impairment of&#13;tangible and intangible assets other than goodwill &amp;#8211; &lt;/i&gt;&lt;/b&gt;At the end of each reporting period, the Company reviews the&#13;carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered&#13;an impairment loss. If any of such indication exists, the recoverable amount of the asset is estimated in order to determine the&#13;extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the&#13;Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a reasonable and consistent&#13;basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they&#13;are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.&#13;Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least&#13;annually, and whenever there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less&#13;costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value&#13;using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the&#13;asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating&#13;unit) is estimated to be less than it&amp;#180;s carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced&#13;to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried&#13;at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Where an impairment loss subsequently&#13;reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable&#13;amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment&#13;loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation of goodwill when there&#13;is business combination will be distributed among each of the cash generating units of the acquiring entity, expected synergy benefits.&#13;A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit, the carrying&#13;amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying&#13;amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the&#13;related asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation&#13;increase.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;l.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Provisions&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211; Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event,&#13;it is probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of&#13;the obligation. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The amount recognized as a provision&#13;is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account&#13;the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle&#13;the present obligation, it&amp;#180;s carrying amount is the present value of those cash flows.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;m.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Employee benefits&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; The costs of direct benefits and defined benefit and defined contribution retirement plans are recognized&#13;as an expense when employees have rendered service entitling them to the right to receive those benefits.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The retirement benefit liability&#13;is determined based on the present value of the defined benefit obligation at the date of the statement of financial position.&#13;Any compensation included in the determination of the liability premiums corresponds to seniority premiums for retirement. Actuarial&#13;gains and losses are recognized on profit or loss for the year. The retirement benefit liability and the related net cost of the&#13;period are determined under the Projected unit credit method based on projected salaries and certain assumptions determined by&#13;independent actuaries.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Liabilities for employee benefits&#13;recognized in the consolidated statement of financial position represent the present value of the defined benefit obligation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Republic operates various employee&#13;benefit plans. The contributions to these benefit plans are either contractually determined by the terms of a collective bargaining&#13;agreement with the United Steelworkers or they are under the terms of a defined contribution plan. Accordingly, the company pays&#13;fixed contributions to separate entities and they are expensed in the period in which the employees rendered the services entitling&#13;them to the benefits.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;n.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Earnings per&#13;share &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Income per share is calculated by dividing net income related to the controlling interests, by the&#13;weighted average shares outstanding during each year presented.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;o.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Income taxes&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211; &lt;/i&gt;Income taxes represents the sum of the tax currently payable and deferred tax.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Current tax&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211; The Company incurs Income Tax (ISR) (See note 15) which is recorded in the result in the year in which it is determined.&#13;Determined ISR is based on fiscal earnings. Fiscal earning differs from the gain reported in the Consolidated Comprehensive Income&#13;Statement, due to taxable income or deductible expenses in other years and items which are never taxable or deductible. The tax&#13;liability for the Company is computed using statutory rates promulgated or substantially approved at the end of the period on report.&#13;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Deferred tax&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211;Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements&#13;and the corresponding tax basis using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary&#13;differences, and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is&#13;probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such assets&#13;and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition (other than&#13;in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting&#13;profit.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;The carrying amount of deferred&#13;tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable&#13;earnings will be available to allow all or part of the asset to be recovered.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;Deferred tax assets and liabilities&#13;are computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized,&#13;based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes&#13;in the statutory rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities&#13;and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the reporting date,&#13;to recover or settle the carrying amount of its assets and liabilities.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;Deferred tax assets and liabilities&#13;are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they&#13;relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities&#13;on a net basis.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;The Company follows the practice&#13;of recognizing the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Current and&#13;deferred tax for the period&lt;/i&gt;&lt;/b&gt; &amp;#8211; Current and deferred tax are recognized as an expense or income in periodic profit&#13;or loss, except when they relate to items that are recognized in other comprehensive income (loss) or directly in equity, in which&#13;case, the current and deferred tax are also recognized in other comprehensive income (loss) or directly in equity, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Interests on&#13;recoverable tax balances&lt;/i&gt;&lt;/b&gt; &amp;#8211; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive&#13;income as interest income.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;p.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Foreign currencies&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;In preparing the financial statements of each individual group entity, transactions in currencies other than the&#13;entity&amp;#8217;s functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the&#13;transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates&#13;prevailing at that date. In the case of non-monetary items, which arise from the payment or collection of anticipated considerations,&#13;are recognized at the exchange rate in force of the date of the transaction. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Exchange differences are recognized&#13;in profit or loss in the period in which they arise except for:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences&#13;on foreign currency borrowings relating to assets under construction for future productive use,&amp;#9; which are included in the cost&#13;of those assets when they are regarded as an adjustment to interest costs on those foreign currency borrowings;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences&#13;on transactions entered into in order to hedge certain foreign currency risks; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences&#13;on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur&#13;(therefore forming part of the net investment in the foreign operation), which are recognized initially in other comprehensive&#13;income and reclassified from equity to profit or loss on sell all or part of the net investment.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;q.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial instruments&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual&#13;provisions of the instrument.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial assets and financial&#13;liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue&#13;of financial assets and financial liabilities are added to or deducted from the fair value of the financial assets or financial&#13;liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets&#13;or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;r.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial assets&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Financial assets are classified into the following specified categories: &amp;#8220;financial assets at fair value&#13;through profit or loss&amp;#8221;, &amp;#8220;held-to-maturity investments&amp;#8221;, &amp;#8220;available-for-sale financial assets&amp;#8221; and&#13;&amp;#8220;loans and receivables&amp;#8221;. The classification depends on the nature and purpose of the financial assets and is determined&#13;at the time of initial recognition. All regular way purchases or sales of financial assets are recognized and derecognized on a&#13;trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within&#13;the time frame established by regulation or convention in the marketplace. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The effective interest method&#13;is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period.&#13;The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid&#13;or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through&#13;the expected life of the debt instrument, or, (where appropriate), a shorter period, to the net carrying amount on initial recognition.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company does not have financial&#13;assets classified as &amp;#8220;available-for-sale financial assets&amp;#8221;.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Loans and receivables are non-derivative&#13;financial assets with fixed or determinable payments that are not quoted in an active market. Loans and accounts receivable are&#13;measured at amortized cost using the effective interest method, less any impairment.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial assets are assessed&#13;for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is&#13;objective evidence that, &amp;#9;as a result of one or more events that occurred after the initial recognition of the financial asset,&#13;the estimated future cash flows of the investment have been affected.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Objective evidence of impairment&#13;could include:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Significant financial&#13;difficulty of the issuer or counterparty; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Breach of contract,&#13;such as a default or delinquency in interest or principal payments; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It becoming probable&#13;that the borrower will enter bankruptcy or financial re-organization; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The disappearance&#13;of an active market for that financial asset because of financial difficulties.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;For certain categories of financial&#13;assets, such as trade receivables, assets that are assessed not to be impaired individually are, in addition, assessed for impairment&#13;on a collective basis. Objective evidence of impairment for a portfolio of receivables could include the Company&amp;#8217;s past experience&#13;of collecting payments, as well as observable changes in national or local economic conditions that correlate with default on receivables.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;For financial assets carried at&#13;amortized cost, the amount of the impairment loss recognized is the difference between the asset&amp;#8217;s carrying amount and the&#13;present value of estimated future cash flows, discounted at the financial asset&amp;#8217;s original effective interest rate.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The carrying amount of the financial&#13;asset is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying&#13;amount is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, it is written off&#13;against the allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account.&#13;Changes in the carrying amount of the allowance account are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Except for equity instruments&#13;available for sale, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively&#13;to an event occurring after the impairment was recognized, the previously recognized impairment loss is reversed through profit&#13;or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the&#13;amortized cost would have been had the impairment not been recognized.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company recognizes a financial&#13;asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially&#13;all the risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially&#13;all the risks and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest&#13;in the asset and an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and&#13;rewards of ownership of a transferred financial asset, the Company continues to recognize the financial asset and also recognizes&#13;a collateralized borrowing for the proceeds received.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;On recognition totally a financial&#13;asset, the difference between the asset&amp;#8217;s carrying amount and the sum of the consideration received and receivable and the&#13;cumulative gain or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit&#13;or loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;s.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial liabilities&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity&#13;in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.&#13;Financial liabilities are classified as either financial liabilities &amp;#8220;at fair value through profit or loss&amp;#8221; or &amp;#8220;other&#13;financial liabilities&amp;#8221;. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial liability at fair value&#13;with changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value&#13;with changes through profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;A financial liability is classified&#13;as held for trading if:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It has been acquired&#13;principally for the purpose of repurchasing it in the near term; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;On initial recognition,&#13;it is part of a portfolio of identified financial instruments that the Company manages together and has a recent actual pattern&#13;of short-term profit-taking; or &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It is a derivative&#13;that has not been designated as a hedging instrument and fulfils the condition to be effective.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt; text-align: left"&gt;-&lt;/td&gt;&lt;td&gt;A financial liability other than a financial liability held&#13;for trading may be designated as at fair value through profit or loss upon initial recognition if:&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 110.9pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Courier New, Courier, Monospace"&gt;o&lt;/font&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;Such&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;designation eliminates&#13;or significantly reduces a measurement or recognition inconsistency that would otherwise arise; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 110.9pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Courier New, Courier, Monospace"&gt;o&lt;/font&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;The&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;financial liability&#13;forms part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on&#13;a fair value basis, in accordance with the Company&amp;#8217;s documented risk management or investment strategy, and information about&#13;the grouping is provided internally on that basis; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 110.9pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Courier New, Courier, Monospace"&gt;o&lt;/font&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;It&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;forms part of a contract&#13;containing one or more embedded derivatives, and IAS 39, &lt;i&gt;Financial Instruments: Recognition and Measurement,&lt;/i&gt; permits the&#13;entire combined contract (asset or liability) to be designated as at fair value through profit or loss.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial liabilities&#13;at fair value through profit or loss are recorded at fair value, with any gains or losses arising on remeasurement recognized in&#13;profit or loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability and&#13;is included in the &amp;#8216;other gains and losses' line item in the consolidated statement of comprehensive income.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other financial liabilities&#13;including borrowings are subsequently measured at amortized cost using the effective interest method. The effective interest method&#13;is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period.&#13;The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the&#13;financial liability, or (where appropriate a shorter period), to the net carrying amount on initial recognition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The Company derecognizes&#13;financial liabilities when, and only when, the Company&amp;#8217;s obligations are discharged, cancelled or they expire. The difference&#13;between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit&#13;or loss. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;t.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Derivative financial&#13;instruments &amp;#8211; &lt;/i&gt;&lt;/b&gt;The Company sometimes uses derivative financial instruments for hedging risks associated with natural&#13;gas prices; this commodity is used for the production of goods, for which it conducted studies on historical consumption, future requirement and commitments&#13;acquired, thus diminishing its exposure to risks other than its normal operating risks.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;These derivatives are initially&#13;recognized at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value&#13;at the end of reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is&#13;designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the&#13;nature of the hedge relationship.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;To mitigate the risks associated&#13;with changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company&#13;uses natural gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby&#13;the Company receives a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized&#13;as part of the Company&amp;#8217;s operating cost.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;At the inception of the hedge&#13;relationship, the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management&#13;objectives and its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing&#13;basis, the Company documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values&#13;or cash flows of the hedged item attributable to the hedged risk.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The effective portion of changes&#13;in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income&#13;and accumulated under the heading of &lt;i&gt;fair value of derivative financial instruments, &lt;/i&gt;net of the corresponding income taxes.&#13;The gain or loss relating to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included&#13;in the cost of sales line item.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company periodically evaluates&#13;the changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure&#13;to natural gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash&#13;flows of the primary position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the&#13;hedging instrument in a range between 80% and 125%.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Amounts previously recognized&#13;in other comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or&#13;loss, in the same line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged&#13;forecasted transaction results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously&#13;accumulated in equity are transferred from equity and included in the initial measurement of the cost of the non-financial asset&#13;or non-financial liability.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Hedge accounting is discontinued&#13;when the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when&#13;it no longer qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in&#13;other comprehensive income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately&#13;recognized in profit or loss. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity&#13;is recognized immediately in profit or loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;u.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Revenue from&#13;contracts with customers&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; The income derived from contracts with customers is recognized at the moment in&#13;which the control of the goods or services is transferred to the client for an amount that reflects the consideration to which&#13;the company expect to have rights, in exchange for those goods and services.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Sale of goods:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Revenues from the sale of the&#13;products manufactured by the company (&amp;#34;products&amp;#34;) are recognized at the time the asset control is transferred to the&#13;customer. The normal credit term on the sale of products is 30 to 90 days after delivery.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company considers that there&#13;are no other obligations to be fulfilled in the contracts, which are obligations to be fulfilled separately and in which a portion&#13;of the transaction price should be allocated. When determining the transaction price for the sale of products, the Company would&#13;consider the possible effects of the variable consideration, the existence of important financing components, the consideration&#13;other than cash and the consideration payable to the client.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Contract balances&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Contractual assets&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An asset of the contract is the&#13;right to obtain a consideration in exchange for the goods or services transferred to the client. If the Company fulfills an obligation&#13;when transferring goods or services to a customer before the customer pays the consideration or before the collection is due, an&#13;asset derived from the contract is recognized for the conditional consideration that the Company is entitled to collect.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Accounts receivable&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An account receivable represents&#13;the company's right to collect a consideration that is unconditional, that is, only the passage of time is required so that the&#13;payment of the consideration is payable.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Contract liabilities and customer&#13;advances&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;A liability of the contract is&#13;the obligation to transfer control over goods or services to a customer, in the future, that arises from a collection right. If&#13;a customer pays the consideration before the Company transfers the goods or services, a contract liability is recognized when the&#13;payment is due and an advance from the client when the payment is made. Contract liabilities (or a customer's advance) are recognized&#13;as income when the Company fulfills its obligations under the contract.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
    <ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;v.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial information&#13;by operating segment - &lt;/i&gt;&lt;/b&gt;An operating segment is an identifiable component of the Company that performs business activities,&#13;from which it may earn revenues and incur expenses, including those income and expenses related to transactions with other components&#13;of the entity and upon which the company has separate financial information that is evaluated regularly by the Board of Directors,&#13;in making decisions to allocate resources and assess segment performance.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;w.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Environmental&#13;liabilities - &lt;/i&gt;&lt;/b&gt;The Company and other steel companies are subject to stringent environmental laws and regulations. It is&#13;the policy of the Company to endeavor to comply with applicable environmental laws and regulations. The Company established a liability&#13;for an amount which the Company believes is appropriate, based on information currently available, to cover costs of environmental&#13;remediation it deems probable and estimable. The liability represents an estimate of the environmental remediation costs associated&#13;with the required future steps of remediation, based upon management's evaluation of probable outcomes. These estimates are based&#13;on currently available facts, existing technology and presently enacted laws and regulations. The precise timing of remediation&#13;activities cannot be reliably determined at this time due to the absence of any deadlines for remediation under the applicable&#13;environmental laws and regulations pursuant to which such remediation costs will be expended. Accordingly, the Company has not&#13;discounted its environmental liabilities. Currently no claims for recovery are netted against the recorded liabilities.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify; padding-right: 0pt"&gt;&lt;/td&gt;&#13;    &lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;x.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;&#13;    &lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Cost of sales&#13;and expenses by function - &lt;/i&gt;&lt;/b&gt;The Company classifies its costs and expenses by function in the Consolidated Statements of&#13;Comprehensive Income, according to the industry practices where the Company operates.&lt;/font&gt;&lt;/td&gt;&#13;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory>
    <ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2018, and&#13;2017, the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Percentage of equity owned&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Subsidiaries established in Mexico:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Siderurgica de Guadalajara, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Arrendadora Simec, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Simec International, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Siderurgica del Pacifico, S.A. de C.V. &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. (8)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Industrias del Acero y del Alambre, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Procesadora Mexicali, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Servicios Simec, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Sistemas de Transporte de Baja California, S.A.&amp;#160;de&amp;#160;C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Operadora de Servicios Siderurgicos de Tlaxcala, S.A.&amp;#160;de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Operadora de Metales, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;CSG Comercial, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.95%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.95%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Corporacion Aceros DM, S.A. de C.V. and subsidiaries&amp;#160;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Acero Transportes San, S.A. de C.V. (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Simec Acero, S.A. de C.V. 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(6)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;GV do Brasil Industria e Comercio de A&amp;#231;o LTDA (7)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Companhia Siderurgica do Espiritu Santo S.A. (11)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;GS Steel B.V. (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;(1)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Companies located in San Luis Potosi. For purposes of this report constitute&#13;the &amp;#8220;Grupo San&amp;#8221;.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company established&#13;in Netherlands.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;ICH owns 49.78% of&#13;the shares in this company.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Companies established&#13;in the United States of America, except a subsidiary of SimRep which is established in Canada.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;SimRep as an individual&#13;company has no significant &amp;#9;operations or assets, except for its investment in Republic Steel. For purposes of this report,&#13;these companies are named &amp;#8220;Republic&amp;#8221;.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company established&#13;in Cura&amp;#231;ao.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(7)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company established&#13;in Brazil.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(8)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Companies that have&#13;lost the entire capital stock, except Corporativos G&amp;#38;DL, S.A. de C.V., and Administradora de Servicios Sider&amp;#250;rgicos&#13;de Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company incorporated&#13;in 2016.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(10)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company incorporated&#13;in 2017.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(11)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company incorporated&#13;in 2018.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory>
    <ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Relevant exchange rates used in&#13;the preparation of the consolidated financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.66&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.74&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended December 31, 2018 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.23&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended December 31, 2017 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18.94&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of April, 9 of 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18.97&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.5pt"&gt;&lt;/td&gt;&lt;td&gt;(*)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Average exchange rate used to translate revenues, costs and expenses of&#13;the companies mentioned above.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The initial estimated useful&#13;lives of the Company&amp;#8217;s main assets are as follows:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 72%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 28%; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Years&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 35.15pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10 to 65&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Machinery and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 35.15pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5 to 40&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 35.15pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3 to 10&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Cash and cash equivalents are&#13;as follows:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cash&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;514,166&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,339,887&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cash equivalents (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,473,075&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,863,717&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,987,241&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,203,604&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Most of these cash&#13;equivalents correspond to Treasury Bills issued by the United States Treasury Department, whose initial original maturity is less&#13;than 90 days.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory>
    <ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Age of receivables that are past&#13;due but not impaired is as follows:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;At December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30 - 60 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;221,996&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;72,778&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;61 - 90 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;57,119&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;57,629&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;91 + days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;188,262&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;162,807&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;467,377&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;293,214&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;During the years ended December&#13;31, 2018 and 2017, the movement in the allowance for doubtful accounts was as follows:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at beginning of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;199,855&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;59,095&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,486&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;141,140&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Translations effects&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;24,437&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(380)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at end of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;231,778&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;199,855&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Valued Added Tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,262,172&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,075,615&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income Tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;137,408&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;146,333&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,294&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,427&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,407,874&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,230,375&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Short-term:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Finished goods&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,961,627&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,572,134&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Work in process&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;79,914&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;61,129&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Billets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,046,143&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,443,938&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Raw materials and supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,576,732&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,728,737&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Materials, spare parts and rollers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,154,586&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,331,079&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Materials in transit&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;319,420&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;126,481&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,138,422&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,263,498&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Long-term:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Coke&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;952,786&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,037,470&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Spare parts &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;54,783&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;49,831&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Rollers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;140,009&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;133,465&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Finished godos&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;353,095&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;353,095&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,500,673&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,573,861&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Less, valuation allowance at the lower of cost or net realizable value.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(353,095)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(353,095)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,147,578&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,220,766&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Cost of property, plant and&#13;equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-align: center; text-indent: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Constructions and machinery in-progress&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 35%; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -2.9pt; padding-left: 2.55pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-indent: -0.1pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 6%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; 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text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;3,293&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;32,101&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 4.2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;36&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; 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   &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;137&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;90&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,305&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;11&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,370&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,914&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Translation adjustments &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(14)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(186)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(543)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(748)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,217&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,680&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;25,567&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;159&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;139&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;36,562&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Accumulated depreciation of property,&#13;plant and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,005&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,457&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;78&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;70&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;17,610&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Depreciation expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;35&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,297&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; 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   &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(151)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(170)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,055&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;75&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19,591&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The net book value of property,&#13;plant and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-indent: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Net Book Value:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;        &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Constructions and machinery in-progress&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 34%; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -2.9pt; padding-left: 2.55pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-indent: -0.1pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; border-top: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,105&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,854&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,103&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;77&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;59&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,293&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;14,491&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,094&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,743&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;78&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;57&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,434&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,737&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,217&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,625&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,187&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;78&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;64&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,971&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The balances as of December 31,&#13;2018 and 2017 are as follows:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;period&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Accumulated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;amortization&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Republic trade mark&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;105,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;105,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Kobe Tech contract&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;123,392&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;123,392&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;-&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;64,634&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;20&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-top: 6pt; padding-right: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Total from Republic (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;293,905&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;166,751&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;127,154&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;9&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Trademark San 42 (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;- &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;-&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,814,160&lt;/font&gt;&lt;/td&gt;&#13; 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padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,143,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: -3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,643,365&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,372,451&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,270,914&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Other assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;29,138&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;period&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; 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padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;-&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;9&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Trademark San 42 (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;-&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Goodwill (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,814,160&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;-&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,814,160&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Total from Grupo San (3)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,349,460&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,143,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: -3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,644,543&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,369,875&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,274,668&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Other assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;196,880&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;196,880&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,841,423&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,369,875&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 5; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,471,548&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 32%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Symbol"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets&#13;with undefined useful life.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets&#13;from the Republic acquisition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The trade mark San&#13;42 and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $&amp;#160;2,352,000, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets&#13;from the Grupo San acquisition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The reconciliation between the&#13;opening and closing balances of each year is presented below:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Accumulated amortization&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 45%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,810,053&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,265,780)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,544,273&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;45,253&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(125,384)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(80,131)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Adjustment effect of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(13,883)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;21,289&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,406&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,841,423&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,369,875)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,471,548&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,087&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(10,087)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Low&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(122,487)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(122,487)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Adjustment effect of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(56,520)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,511&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(49,009)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,672,503&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,372,451)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,300,052&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Trade accounts payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,390,413&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,984,898&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other accrued liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,057,557&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;842,045&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,447,970&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,826,943&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatory>
    <ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The most important actuarial hypothesis&#13;used for the purposes of the determination of the net cost of the period related to the retirement benefits plan were as follows:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 56.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 21.3pt; text-indent: -21.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Discount rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6.75&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Rate of salary increase&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.50&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0.5in"&gt;Components&#13;of net cost of benefits plan to employees are as follows:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 70pt; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 21.3pt; text-indent: -21.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,839&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,697&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,749&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,637&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,247&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Past service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,481&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,575)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(7,906)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Anticipated reduction obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(327)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(12,517)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Actuarial losses (gains) recognized in the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(17,928)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,339)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,801&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 70pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,910)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(8,097)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,891&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The expense for the years 2018,&#13;2017 and 2016 was recorded as follows:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 21.3pt; text-indent: -21.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%; padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; border-top: Black 1pt solid; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5,550)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,534)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,539&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,360)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,563)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,352&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,910)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(8,097)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,891&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory>
    <ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Changes in the present value of&#13;the defined benefit obligation and the balance of the liability consist of the following:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 57%; padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Opening balance of the defined benefit obligation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;91,822&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;99,783&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,697&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,697&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Past service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,481&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,439)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,637&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Actuarial losses (gains) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(17,928)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,339)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Benefits paid&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(327)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(12,517)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Closing balance of the defined benefit obligation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81,770&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;91,822&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify"&gt;The analysis of the income tax&#13;charged to the results of 2018, 2017 and 2016 is as follows:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; border-top: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax of the year for Mexican companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;67,745&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,751&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax year for foreign companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;444,104&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;44,751&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;60,965&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax for Mexican companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;408,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;656,060&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;660,916&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax for foreign companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;(167,528)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;421,979&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;207,762&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;752,462&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,122,809&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;936,394&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;During 2018 and 2017, the income&#13;tax expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico)&#13;before these provisions, as a result of the losses shown below:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 13.85pt; padding-left: 50pt; text-align: justify; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Expected benefit, expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,308,828&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;890,249&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,591,129&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Increase (decrease) as a result of:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Inflation effects, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(114,419)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(217,249)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(62,708)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Effect between nominal rate from USA and Mexico&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(35,914)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(16,572)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;157,366&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Benefit from utilization of tax loss carry-forward and others (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1,238,444)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(115,068)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1,165,805)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Others, net (includes permanent items)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;832,411&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;581,449&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;416,412&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;752,462&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,122,809&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;936,394&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Effective tax rate (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;17.92%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;37.21%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;17.68%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 50pt; text-indent: -15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;This amount corresponds&#13;to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated&#13;previously&amp;#9;, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2018, Grupo&#13;Simec, S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Origin &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Date&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Expiration&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Date&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Tax losses &amp;#160;available&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; width: 29%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2010&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 26%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18,568&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2011&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,050,488&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; text-align: left"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2012&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;46&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2013&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81,169&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2014&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2024&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;38,287&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;38,213&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2026&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;239,593&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;721,839&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2028&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 5.4pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,772,446&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 45.6pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;(1)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;This amount includes $&amp;#160;9,014,364 corresponding to a tax loss from&#13;the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated&#13;in the future.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory>
    <ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Below is a summary of the effects&#13;of the main temporary differences comprising the deferred income tax liability included in the consolidated statements of financial&#13;position.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13; 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   &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;Deferred tax assets:&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Allowance for doubtful accounts&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,045&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;64,434&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;977&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Advances from customers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;113,224&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;79,874&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 0.75in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;114,269&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;145,285&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax liabilities:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Property, plant and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,224,295&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,161,272&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets from Grupo San&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;310,025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;298,566&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;57,816&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 35.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Prepaid expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;29,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;53,423&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 0.75in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total deferred liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,622,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,513,261&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 0.75in"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax liabilities, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,507,746&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,367,976&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory>
    <ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Common stock as of December 31, 2018 and&#13;2017, is as follows:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Number of shares&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(in thousands)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.95pt; padding-left: 56pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Fixed capital &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;90,850&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;441,786&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Variable capital&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;406,859&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,978,444&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;497,709&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,420,230&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Effect of restatement&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;412,038&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;497,709&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,832,268&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;A&#13;reconciliation of the number of shares outstanding shows below:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Thousands of shares&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.95pt; padding-left: 56pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Shares outstanding at beginning of year &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;494,047&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;497,586&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(Repurchase) issuance of capital shares, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(140)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(3,539)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Shares outstanding at year end&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;493,907&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;494,047&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The table below shows the changes&#13;for the years ended December 31, 2018 and 2017:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 60%; padding-right: 3.95pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at beginning of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(108,572)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(105,186)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 0.75in; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Share of profits and losses for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(206,417)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(145)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 0.75in; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Share of translation effects of foreign subsidiaries&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(8,380)&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,241)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at the end of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(323,369)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(108,572)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory>
    <ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;a.Transactions&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;with related parties, carried out in the ordinary course of business, were&#13;as follows:&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;As restated &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;As restated &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 56pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Holding company&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 1in; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Interest expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,346&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 1.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,325&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,590&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 1in; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Interest income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;210,514&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 1.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;198,054&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;49,321&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Management staff&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 1in; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Administrative services expenditures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;23,494&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;25,603&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;23,717&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 1in; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,375&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,632&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,160&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 1in; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Purchases&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;372,759&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;51,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;324,145&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 1in; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Direct short-term benefits (*) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;90,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;82,447&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;71,629&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 49%; padding-left: 56pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt"&gt;(*) Correspond&#13;to the salaries, allowances and bonuses paid to the executives of Simec.&lt;/p&gt;</ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Balances receivable from and payable to related parties are integrated as&#13;follows (See note 24):&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&amp;#160;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;As restated &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Short term&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;&amp;#237;a Laminadora Vista Hermosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;360&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,056&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Construalco, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;548&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;793&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Manufacturera de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;39,153&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Industrial de Herramientas, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;912&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,731&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,597&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Joist del Golfo, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,516&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,328&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Proyectos Comerciales el Ninzi, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;145,824&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Others&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,798&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,579&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,731&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;201,464&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="6" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;These balances correspond to accounts receivable for services and /&#13;        or sales of specific finished products for their activity.&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Loans to related parties:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Laminadora Vista Hermosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;183,171&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Compa&amp;#241;ia Mexicana de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;38,232&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Manufacturera de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;44,472&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;265,875&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total short term&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;281,606&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;201,464&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; border-top: Black 1pt solid"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; border-top: Black 1pt solid"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;As restated &lt;br /&gt;&#13;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Long term&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&lt;b&gt;Loans to related parties:&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;Industrias CH, S.A.B de C.V.&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0; padding-left: 0; text-align: right"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right"&gt;$&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;730,278&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;$&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 6; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;530,281&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;579,047&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right; padding-right: 6"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;806,397&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&lt;font style="font: 6pt Trebuchet MS, Times, Serif"&gt;&amp;#160; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Proyectos Comerciales el Ninzi, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;376,790&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 6; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,695,921&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,686,115&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,032,599&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total, long term&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,334,396&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 2.25pt double; padding-right: 6; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,680,880&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; text-align: right; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;As restated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Accounts payable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Aceros y Laminados Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 9pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,854&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,854&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;205,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;205,902&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Perfiles Comeciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,096&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Holding Protel, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,593&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Pytsa Industrial, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,083&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Operadora Perfiles Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;112,587&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;11,777&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Operadora Pytsa Industrial, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,185&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,381&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Tuberias Procarsa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,942&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,866&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Manufacturera de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,220&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;Others&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;924&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,124&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;334,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;251,676&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 60%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 61%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;Loans from related parties:&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;226,820&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Tuberias Procarsa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;591,789&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Procarsa Tube and Pipe Co.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;59,648&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Pytsa Industrial de Mexico, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;102,550&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;980,807&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;334,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,232,48384&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory>
    <ifrs-full:DisclosureOfExpensesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;At the years ended at December&#13;31, 2018, 2017 and 2016, the cost of sales and administration expenses consist of the following:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Raw materials and consumables&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,565,242&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;11,268,400&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,968,932&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Electrical energy&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,536,387&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,123,658&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,767,149&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Ferroalloys&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,973,586&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,734,914&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,403,206&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Refractories&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;613,563&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;492,781&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;466,815&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Oxygen&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;279,272&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;213,838&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;211,051&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Electrodes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,463,091&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;419,741&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;276,473&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Gas and fuels&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;766,163&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;612,605&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;518,072&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Labor&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,181,556&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,699,414&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,931,108&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operation materials&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;954,415&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,000,752&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;890,002&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Depreciation and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,112,418&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,465,759&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,429,380&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Maintenance&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,243,255&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,586,507&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,565,772&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;954,379&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;615,100&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;625,120&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,643,327&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;25,233,469&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;24,053,080&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 51%; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 35.5pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30,563,315&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;23,994,526&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;22,775,593&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35.5pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,080,012&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,238,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,277,487&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 35.5pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,643,327&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;25,233,469&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;24,053,080&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfExpensesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The components of other income&#13;(expenses) net, in the years ended December 31, 2018, 2017 and 2016, are the following:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cancellation of balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;786&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,615&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,844&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Uninstalling expenses of equipment Fuch&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;35,293&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land treatments in Pacific Steel, Inc.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,922&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,674&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,833&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,708&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,289&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;54,970&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Sale of scrap&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,865)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(10,434)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(10,428)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Recovery of loss&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6,405)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0; width: 53%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Update of balances in favor in taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,699)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(519)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right; width: 14%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1,739)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5,791)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6,270)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6,605)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(24,760)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(17,223)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(18,772)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other (income) and other expenses, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(15,052)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6,934)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;36,198&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory>
    <ifrs-full:DisclosureOfFinancialAssetsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The&#13;book value of the monetary assets and monetary liabilities denominated in foreign currency at the end of the reporting period are&#13;as follows (includes foreign subsidiaries):&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 57pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Currency: Mexican peso&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 57%; padding-right: 3.55pt; padding-left: 57pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 6%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Short &amp;#8211; term assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;11,649,108&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;11,228,846&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Short &amp;#8211; term liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;5,567,083&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,763,682&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;Net monetary asset position in foreign currency&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;6,082,025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;6,465,164&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&amp;#160;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Equivalent in U.S. Dollars (thousands)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;USD$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;309,414&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;USD$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;327,592&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfFinancialAssetsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The following table sets out details of additional bank&#13;lines of credit (to be used as letter of credits) that the Company has at its disposal to reduce liquidity risk. These lines of&#13;credit are obtained by the Company and one part of them has been used for some of the subsidiaries of Industrias CH, S.A.B. de&#13;C.V.:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(In thousands of US dollars)&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 57pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 57pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 17.7pt; padding-left: 57pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Bank loans credit lines:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Drawn balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;350,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;350,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Undrawn balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;128,681&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;108,865&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 57pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Available line balance&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;221,319&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;241,135&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory>
    <ifrs-full:DisclosureOfOperatingSegmentsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The segments are&#13;engaged in the manufacturing and sale of long steel products intended mainly for the building and automotive industries.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="14" style="white-space: nowrap; vertical-align: bottom; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Mexico&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Brazil&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Eliminations between segments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 31%; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 11%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 3%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 9%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;20,507,794&lt;/font&gt;&lt;/td&gt;&#13; 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text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net income (loss) for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,110,494&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(406,194)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(394,799)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;137,429&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,446,930&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;Other information:&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;Depreciation and&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;amortization&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;587,407&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;268,635&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;256,376&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,112,418&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;40,617,874&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;10,181,967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;6,733,362&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(8,679,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;48,853,823&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;8,458,465&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;10,815,692&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,750,043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(8,679,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;13,344,820&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13; 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width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="14" style="white-space: nowrap; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31, 2017 As restated&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Mexico&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; 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text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Eliminations between segments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 31%; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 3%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 3%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 9%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; 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padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; 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padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; 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padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;Other information:&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; 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vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;32,878,144&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;10,548,895&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;45,976,532&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13; 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padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,134,438&lt;/font&gt;&lt;/td&gt;&#13; 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padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 9%; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;16,361,808&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;9,339,527&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,814,230&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;22,775,593&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Gross profit (loss)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,636,928&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;2,007,433&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;4,739,972&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; 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padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net income (loss) for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,485,151&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,931,704&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;731,359&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(2,783,474)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,364,740&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 1.7pt; text-indent: -7.1pt"&gt;&lt;b&gt;Other information:&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Depreciation and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;620,354&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;551,650&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;257,377&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,429,381&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;33,152,640&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;9,684,303&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;5,293,891&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(6,463,293)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;41,667,541&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,161,650&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;9,893,536&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,325,325&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(7,940,930)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;8,439,581&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -5.4pt; padding-left: 1.7pt; text-indent: -1.7pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Acquisitions of property, plant and equipment &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,169,375&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: justify; text-indent: 6.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;816,586&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;114,298&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,100,259&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfOperatingSegmentsExplanatory>
    <ifrs-full:DisclosureOfProductsAndServicesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Information on products:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0; width: 53%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Light structural&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,654,720&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,557,567&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 1%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; width: 14%"&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;1,467,727&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Structural&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,441,079&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,232,979&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,321,771&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Bars&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,575,291&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,065,731&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,122,116&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Rebar&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12,363,530&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;8,931,862&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;7,449,278&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Flat rebar&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,271,347&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,552,578&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,090,841&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Hot rolled bars&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;9,549,286&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;8,594,130&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;7,729,167&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Cold drawn bars&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,779,385&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,370,150&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,207,924&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Others&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,043,615&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,395,453&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,126,741&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;35,678,253&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;28,700,450&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;27,515,565&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfProductsAndServicesExplanatory>
    <ifrs-full:DisclosureOfGeographicalAreasExplanatory contextRef="From2018-01-01to2018-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Information about geographical&#13;areas:&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Mexico&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;20,421,529&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;16,712,874&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;16,077,884&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;USA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;8,975,585&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;8,333,259&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;9,198,561&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Brazil&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;5,932,297&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,214,117&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,828,279&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 35pt; text-indent: 0"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Canada&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;267,606&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;370,803&lt;/font&gt;&lt;/td&gt;&#13; 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The Company has restated&#13;the balances and results for these periods as presented in the report in accordance with the guidance of IAS 8 &amp;#8211; Accounting&#13;Policies, Changes in Accounting Estimates and Errors.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;These involuntary errors were specifically&#13;that significant information related to transactions was not available to the accounting staff in regards to some non-routine transactions.&#13;This lack of timely, accurate information lead to incorrect&#13;accounting treatments and misstatements to the financial statements.&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;These errors relate to the recording&#13;of advances made to related parties and the accrual of related interest income.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;For this reason, the accrued interest&#13;and the related income tax effect of certain loans granted to related parties were not previously recognized in the Company&amp;#8217;s&#13;financial statements. The interest to be recognized through the restatement is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 52%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Company name &lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="width: 16%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Balance as of December 31&lt;sup&gt;st&lt;/sup&gt;, 2016&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 16%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2016 Recognized Interest&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 16%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2017 Recognized Interest &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;705,064&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;24,632&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;60,383&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Proyectos Comerciales el Ninzi, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,571,048&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,467&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;124,873&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V. &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;88,433&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;5,783&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;12,797&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total interest income&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;31,882&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;198,053&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Corresponding income tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(10,353)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(24,949)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Additional profit recognized in the financial statements &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;21,529&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;173,104&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Earnings per share before correction&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$ 5.93&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$ 3.49&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Earnings per share after correction&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$ 5.97&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$ 3.84&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 8pt 21.3pt; text-align: justify"&gt;There were additional errors identified&#13;in the presentation of accounts and loans receivable with related parties in the 2016 and 2017 financial statements. These errors&#13;relate to the classification of certain balances as short-term assets which are long-term assets. There were additional corrections&#13;related to the reclassification of certain accounts payable to loans payable.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify"&gt;The balances of related parties&#13;that were corrected through reclassification from the short-term assets to the long-term asset (after recording the interest described&#13;above) were:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 85%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 62%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 19%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2016&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 19%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Non current assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Accounts receivable:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13; 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border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Recorded interest &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;(31,882)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;(229,935)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify"&gt;The changes to the financial statements&#13;resulting from such changes were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Consolidated Balance Sheet&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-size: 9pt"&gt;&lt;b&gt;2016&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-size: 9pt"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; width: 44%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-size: 9pt"&gt;&lt;b&gt;Previously presented&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Modified&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-size: 9pt"&gt;&lt;b&gt;Previously presented&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Modified&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; 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   &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Non-current related parties receivables&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;648,239&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; 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   &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;251,676&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Loans from related parties&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;1,012,667&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; 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   &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;44,324&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;54,677&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;18,828&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;53,930&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total current liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;5,518,990&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;5,737,817&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;7,236,668&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;7,480,069&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;8,429,228&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Retained earnings&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;19,053,138&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;19,074,667&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;20,774,810&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;20,969,443&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total controlling interest&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;33,315,330&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;33,336,859&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;34,231,475&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;34,426,108&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total equity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;33,210,144&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;33,231,673&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;34,122,903&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;34,317,536&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total liabilities and equity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;41,639,372&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;41,879,728&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;45,538,497&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;45,976,531&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Consolidated Comprehensive Income Statement&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2016&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 43%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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margin: 0; text-align: justify"&gt;The modifications for errors in the register of&#13;interests in receivables, in the presentation and reclassification of accounts receivable and payable from related parties are&#13;presented below:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; 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padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Balance with no modifications as of&amp;#160;&amp;#160;31/12/2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 8%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;2016 Interests&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 8%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Accounts payable Transaction &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 8%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;49,579&lt;/font&gt;&lt;/td&gt;&#13; 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border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;678,310&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;24,632&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;2,122&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; 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padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Pytsa Industrial de M&amp;#233;xico, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;50&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Other accounts receivable by operation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;55,590&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;-39,859&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;15,731&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;&amp;#237;a Laminadora Vista Hermosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;915&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13; 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border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Long term loans payable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;136,022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;-1,455,153&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;376,790&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;3,032,599&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;224,639&lt;/font&gt;&lt;/td&gt;&#13; 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border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;1,686,115&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 34%; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; 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padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;204,917&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;204,917&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; 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vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;2,122&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;2,122&lt;/font&gt;&lt;/td&gt;&#13; 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padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;7,867&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; 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border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;221,628&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;998&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;622,061&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;-3,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;618,118&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; 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   &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Pytsa Industrial de M&amp;#233;xico, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;106,675&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;437&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Adjusted balance 31/12/2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Transactions of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Interest&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Difference from changes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; 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padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Pytsa Industrial de M&amp;#233;xico, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;102,550&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;-2,029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;-100,521&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;7,023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;-4,762&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;-983,068&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfRetrospectiveRestatementOfFinancialStatementsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutInterestToBeRecognizedThroughRestatementExplanatory contextRef="From2018-01-01to2018-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;The interest to be recognized through the restatement is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 52%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Company name &lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="width: 16%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Balance as of December 31&lt;sup&gt;st&lt;/sup&gt;, 2016&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 16%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2016 Recognized Interest&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 16%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2017 Recognized Interest &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;705,064&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;24,632&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;60,383&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Proyectos Comerciales el Ninzi, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,571,048&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,467&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;124,873&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V. &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;88,433&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;5,783&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;12,797&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total interest income&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;31,882&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;198,053&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Corresponding income tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(10,353)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(24,949)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Additional profit recognized in the financial statements &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;21,529&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;173,104&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Earnings per share before correction&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$ 5.93&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$ 3.49&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Earnings per share after correction&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$ 5.97&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$ 3.84&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutInterestToBeRecognizedThroughRestatementExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutBalancesOfRelatedPartiesCorrectedThroughReclassificationFromShorttermAssetsToLongtermAssetExplanatory contextRef="From2018-01-01to2018-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify"&gt;The balances of related parties&#13;that were corrected through reclassification from the short-term assets to the long-term asset (after recording the interest described&#13;above) were:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 85%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 62%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 19%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2016&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 19%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Non current assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Accounts receivable:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;648,239&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;648,239&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(2,913,325)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Recorded interest &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;(31,882)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;(229,935)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutBalancesOfRelatedPartiesCorrectedThroughReclassificationFromShorttermAssetsToLongtermAssetExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory contextRef="From2018-01-01to2018-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify"&gt;The changes to the financial statements&#13;resulting from such changes were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Consolidated Balance Sheet&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-size: 9pt"&gt;&lt;b&gt;2016&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-size: 9pt"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; width: 44%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-size: 9pt"&gt;&lt;b&gt;Previously presented&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Modified&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-size: 9pt"&gt;&lt;b&gt;Previously presented&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Modified&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Current assets:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Related parties receivables&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;506,235&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;177,101&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;530,985&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;201,464&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Loans to related parties&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&amp;#160;2,443,294&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2,913,325&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total current assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;23,007,128&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;20,234,700&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;26,109,102&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;22,866,256&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Non-current related parties receivables&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;648,239&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;648,281&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Non-current loans to related parties&amp;#160;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2,364,545&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;3,032,599&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;41,639,372&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;41,879,728&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;45,538,497&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;45,976,531&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Liabilities and equity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Current liabilities:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Related parties payable&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;7,867&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;218,849&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;39,761&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;251,676&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Loans from related parties&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;1,012,667&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;1,010,159&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;984,623&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;980,807&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Income tax&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;44,324&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;54,677&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;18,828&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;53,930&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total current liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;5,518,990&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;5,737,817&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;7,236,668&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;7,480,069&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;8,429,228&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;8,648,055&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;11,415,594&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;11,658,995&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Equity:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Retained earnings&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;19,053,138&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;19,074,667&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;20,774,810&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;20,969,443&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total controlling interest&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;33,315,330&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;33,336,859&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;34,231,475&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;34,426,108&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total equity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;33,210,144&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;33,231,673&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;34,122,903&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;34,317,536&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total liabilities and equity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;41,639,372&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;41,879,728&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;45,538,497&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;45,976,531&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutChangesToConsolidatedComprehensiveIncomeStatementExplanatory contextRef="From2018-01-01to2018-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Consolidated Comprehensive Income Statement&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2016&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 43%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Previously presented &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Modified&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Previously presented&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Modified&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Interest income&lt;/font&gt;&lt;/td&gt;&#13; 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    <simecb:DisclosureOfDetailedInformationAboutChangesToConsolidatedStatementsOfCashFlowsExplanatory contextRef="From2018-01-01to2018-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Consolidated Statements of Cash Flows&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2016&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 43%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Previously presented &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Modified&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Previously presented&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Modified&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net income of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;4,343,211 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;4,364,740 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,721,527 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,894,631 &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Adjustments:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 9pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Interest income from investing activities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;108,151 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;140,033 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;54,238 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;252,291 &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 9pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Income tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;926,041 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;936,394 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,097,860 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,122,809 &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 9pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(increase) Related parties receivable &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;55,863 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;172,322 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;453,754 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;41,311 &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 27.1pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net cash flows provided by operating activities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;5,822,213 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;5,705,754 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;2,771,912 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;3,184,355 &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13; 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   &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 9pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;loans granted to related parties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;2,277,256 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;412,443 &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 27.1pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net cash flows (used) provided by investing activities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;-&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;3,165,639 &lt;/font&gt;&lt;/td&gt;&#13; 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vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 27.1pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net cash flows (used) provided by financing activities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;- &amp;#160;&amp;#160;&amp;#160;&amp;#160;1,495,630 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 9pt Calibri, Helvetica, Sans-Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;898,085 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutChangesToConsolidatedStatementsOfCashFlowsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutModificationsForErrorsInRegisterOfInterestsInReceivablesInPresentationAndReclassificationOfAccountsReceivableAndPayableFromRelatedPartiesExplanatory contextRef="From2018-01-01to2018-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;The modifications for errors in the register of&#13;interests in receivables, in the presentation and reclassification of accounts receivable and payable from related parties are&#13;presented below:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 6pt Trebuchet MS, Times, Serif"&gt;ADJUSTMENTS&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;M O D I F I C A T I O N / P R E S E N T A T I O N &amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 30%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Balance with no modifications as of&amp;#160;&amp;#160;31/12/2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 8%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;2016 Interests&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 8%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Accounts payable Transaction &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 8%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Adjustment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 7%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Long term accounts receivable taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 9%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Long term loans payable &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 5%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Loans payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 9%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Total&amp;#160;&amp;#160;&amp;#160;adjustment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 7%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Balance as of &lt;/font&gt;&lt;font style="font: 6pt Trebuchet MS, Times, Serif"&gt;31/12/2016&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13; 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padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;475,395&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;5,783&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;437&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;437&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;437&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Other accounts receivable by operation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;30,840&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;30,840&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; 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padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;Loans:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; 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border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Long term accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;648,239&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; 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padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Pytsa Industrial de M&amp;#233;xico, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;50&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;-145,824&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Other accounts receivable by operation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;55,590&lt;/font&gt;&lt;/td&gt;&#13; 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padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;-145,824&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;-39,909&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;15,731&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Short term loans:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;183,171&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;&amp;#237;a Manufacturera de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;1,039&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; 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padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;265,875&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Long term accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Long term loans payable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;530,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;22,953&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;2,714&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;214,028&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;1,732&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;-41,430&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;730,278&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;806,397&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;65,664&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;1,695,921&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;136,022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;-1,455,153&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;376,790&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;3,032,599&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;224,639&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;2,714&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;214,028&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;5,677&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;-1,793,542&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 7.5pt Trebuchet MS, Times, Serif"&gt;1,686,115&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 34%; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Balance with no modifications as of 31/12/2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 11%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Transfer of accounts receivable for presentation&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;204,917&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;204,917&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Tuber&amp;#237;as Procarsa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;3,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;3,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;2,122&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;2,122&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Other accounts payable by operation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;7,867&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;7,867&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;7,867&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;207,039&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;3,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;218,849&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Loans:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;221,628&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;998&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;222,626&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; 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   &lt;td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;1,012,667&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;1,435&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;-3,943&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Modified balances for presentation 31/12/216&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Transactions of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Interest&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Difference in changes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Adjusted balance 31/12/2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; 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vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;205,902&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;Tuber&amp;#237;as Procarsa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 8pt Trebuchet MS, Times, Serif"&gt;3,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; 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    <simecb:AmountOfPenaltyPaid contextRef="AsOf2019-01-29_custom_NonadjustingEventMember_currency_USD" unitRef="usd" decimals="-3">200000</simecb:AmountOfPenaltyPaid>
    <simecb:TransferOfCurrentLiabilitiesLoans contextRef="AsOf2017-12-31" unitRef="mxn" decimals="-3">2913325000</simecb:TransferOfCurrentLiabilitiesLoans>
    <simecb:TransferOfCurrentLiabilitiesLoans contextRef="AsOf2016-12-31" unitRef="mxn" decimals="-3">2443294000</simecb:TransferOfCurrentLiabilitiesLoans>
    <ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="From2018-01-01to2018-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;b&gt;18)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;b&gt;Transactions and balances with related parties&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 25.1pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;a.Transactions&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&amp;#160;with related parties, carried out in the ordinary course of business, were&#13;as follows:&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 56pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;As restated &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;As restated &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;2 0 1 6&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 56pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Holding company&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 1in; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Interest expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,346&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 1.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,325&lt;/font&gt;&lt;/td&gt;&#13; 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padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Management staff&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 1in; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,375&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,632&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,160&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 1in; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Purchases&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;372,759&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;51,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;324,145&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 1in; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Direct short-term benefits (*) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;90,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;82,447&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;71,629&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 49%; padding-left: 56pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt"&gt;(*) Correspond&#13;to the salaries, allowances and bonuses paid to the executives of Simec.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 28.35pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;b.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Balances receivable from and payable to related parties are integrated as&#13;follows (See note 24):&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&amp;#160;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;As restated &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Short term&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;&amp;#237;a Laminadora Vista Hermosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;360&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,056&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Construalco, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;548&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;793&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Manufacturera de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;39,153&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Industrial de Herramientas, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;912&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,731&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,597&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Joist del Golfo, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,516&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,328&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Proyectos Comerciales el Ninzi, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;145,824&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Others&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,798&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,579&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,731&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;201,464&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="6" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;These balances correspond to accounts receivable for services and /&#13;        or sales of specific finished products for their activity.&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Loans to related parties:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Laminadora Vista Hermosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;183,171&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Compa&amp;#241;ia Mexicana de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;38,232&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Manufacturera de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;44,472&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;265,875&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total short term&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;281,606&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;201,464&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;Loans granted to related parties&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;In 2018 loans were granted to Compa&amp;#241;ia&#13;Laminadora Vista Hermosa, S.A. de C.V. for USD 9,272,000 (as of December 31, 2018 this amounts, when translated to pesos, to $&#13;182,256 plus interest of $ 915 for a balance of $ 183,171), to Operadora Compa&amp;#241;&amp;#237;a Mexicana de Tubos, S.A. de C.V.&#13;for USD 1,900,000 (as of December 31, 2018 this amounts, when translated to pesos, to $ 37,347 plus interest of $ 885 for a balance&#13;of $ 38,232) and to Compa&amp;#241;&amp;#237;a Manufacturera de Tubos, S.A. de C.V. for USD 2,209,600 (as of December 31, 2018 this&#13;amounts, when translated to pesos, to $ 43,433 plus interest of $ 1,039, for a balance of $ 44,472). The agreed interest rate for&#13;these loans is the equivalent of the LIBOR rate plus 1 percentage point, which will be payable upon settlement of these loans.&#13;These loans and interest were paid off in the month of May 2019, according to agreements between the parties.&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; border-top: Black 1pt solid"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; border-top: Black 1pt solid"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;As restated &lt;br /&gt;&#13;2 0 1 7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Long term&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; padding-bottom: 0; text-align: left; vertical-align: bottom"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0.06in"&gt;&lt;b&gt;Loans to related parties:&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 11pt"&gt;Industrias CH, S.A.B de C.V.&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0; padding-left: 0; text-align: right"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right"&gt;$&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;730,278&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;$&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 6; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;530,281&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;579,047&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right; padding-right: 6"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;806,397&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&lt;font style="font: 6pt Trebuchet MS, Times, Serif"&gt;&amp;#160; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Proyectos Comerciales el Ninzi, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;376,790&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 6; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,695,921&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,686,115&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,032,599&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total, long term&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,334,396&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 2.25pt double; padding-right: 6; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,680,880&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0; padding-left: 0; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; text-align: right; padding-right: 0; padding-left: 0"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;The account receivable with Industrias CH, S.A.B.&#13;de C.V. corresponds mainly to ISR balances to be recovered, due to the fact that some companies consolidated ISR for tax purposes&#13;until 2013 with this company.&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;In 2017, loans in USD and pesos,&#13;were granted to Industrias CH, S.A.B. de C.V. The one in USD for USD 21,400,000 (as of December 31, 2017 this amounts, when translated&#13;to pesos, to $422,338 plus interest of $9,200 for a balance of $431,538); the agreed interest rate for this loan is the equivalent&#13;of the LIBOR rate plus 1 percentage point. The loan in pesos for $89,363 plus interest of $9,380 for a balance of $98,743. The&#13;agreed interest rate for this loan is the equivalent of the TIIE rate plus 1 percentage point. These granted loans in USD and pesos&#13;amount to $530,281 as of December 31, 2017.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;In 2018, loans in USD and&#13;pesos, were granted to Industrias CH, S.A.B. de C.V. The one in USD for USD 25,400,000 (as of December 31, 2018 this amounts,&#13;when translated to pesos, to $499,278 plus interest of $19,653 for a balance of $518,931); the agreed interest rate for this&#13;loan is the equivalent of the LIBOR rate plus 1 percentage point. The loan in pesos for $186,752 plus interest of $21,881&#13;plus the VAT of $2,714 for a balance of $211,347. These granted loans in USD and pesos including interest amount to $730,278&#13;as of December 31, 2018.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;In 2016, a revolving loan of USD&#13;32,928,400, was granted to Perfiles Comerciales Sigosa, S.A. de C.V. (subsidiary of Industrias CH, S.A.B. de C.V.) which amounts&#13;to Ps 680,432 plus an interest of $24,632 leaving a balance of $705,064 as of December 31, 2016. As of January 12, 2017, the debt&#13;was converted to Mexican pesos at the exchange rate of $ 21.9076 for 1 USD, for which the debt amounted to $ 721,382. As of December&#13;31, 2017, the balance amounted to $ 806,397, debt of $721,382 plus the 2016 interest of $24,632 and the 2017 interest of $60,383.&#13;This loan was taken at an interest rate equivalent to the TIIE rate plus 1 percentage point, the 2018 interest was $ 65,664,&#13;and payments were received for $296,959 plus an adjustment of $3,945 derived from the conversion to national currency, leaving&#13;a balance of $579,047 as of December 31, 2018. The term of the loan is indefinite but could be terminated by any of the parties&#13;thirty days in advance with a written notice.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;In 2016, a revolving loan of $&#13;1,549,352, was granted to Proyectos Comerciales el Ninzi, S.A. de C.V., at an interest rate equivalent to the TIIE rate plus 1&#13;percentage point, which will have to be paid when the loan is paid off. The interest up to that date were $18,906 plus the value&#13;added tax of $2,790 leaving a balance of $1,571,048 as of December 31, 2016. The 2017 interest was $124,873 leaving a balance&#13;of $1,695,921 as of December 31, 2017. The 2018 interest was $136,022 and payments were received for $1,455,153 leaving a balance&#13;of $376,790 as of December 31, 2018. The term of the loan is indefinite but could be terminated by any of the parties thirty&#13;days in advance with a written notice.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;In the case of the loan and interest&#13;with the subsidiaries of Industrias CH, S.A.B. de C.V., if they are not paid by them, the loan and interests will be paid by Industrias&#13;CH, S.A.B. de C.V., main shareholder of Grupo Simec S.A.B. de C.V.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;In the case of the loan and&#13;interest with Proyectos Comerciales el Ninzi, S.A. de C.V., if they are not paid by them, the loan and interest will be paid&#13;by either its parent company, Controladora VG, S.A. de C.V. (&amp;#8220;CVG&amp;#8221;), or by Mr. Rufino Vigil, main shareholder of&#13;Industrias CH, S.A.B. de C.V., who is the main shareholder of Grupo Simec S.A.B. de C.V.&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;As restated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;2 0 1 7&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Accounts payable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Aceros y Laminados Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 9pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,854&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,854&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;205,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;205,902&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Perfiles Comeciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,096&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Holding Protel, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,593&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Pytsa Industrial, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,083&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Operadora Perfiles Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;112,587&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;11,777&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Operadora Pytsa Industrial, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,185&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,381&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Tuberias Procarsa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,942&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,866&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Manufacturera de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,220&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;Others&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;924&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,124&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;334,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;251,676&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 60%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;The balance of Compa&amp;#241;ia Manufacturera de&#13;Tubos, S.A. de C.V. as of December 31, 2018 corresponds to an extra payment which will be returned in 2019. The other accounts&#13;payable correspond to services and / or purchases of finished products according to their activity.&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 61%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;Loans from related parties:&lt;/p&gt;&#13;        &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;226,820&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Tuberias Procarsa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;591,789&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Procarsa Tube and Pipe Co.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;59,648&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Pytsa Industrial de Mexico, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;102,550&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;980,807&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;334,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,232,48384&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;As of December 31 2017, the balances&#13;payable to Industrias CH, S.A.B. de C.V., Tuberias Procarsa, S.A. de C.V., Procarsa Tube and Pipe Co. and Pytsa Industrial de M&amp;#233;xico,&#13;S.A. de C.V., correspond, mainly, to loans received in U.S. Dollars, equivalent to USD $ 50 million, with an indefinite term, which&#13;generate interest at the 0.25% annual rate primarily to finance acquisitions, debt redemptions and bank loan amortization and interest&#13;payments. In the case of Industrias CH, S.A.B. de C.V., in 2016 a part of the loan was restructured in MX, Pesos.&lt;/p&gt;</ifrs-full:DisclosureOfRelatedPartyExplanatory>
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      <link:loc xlink:type="locator" xlink:href="#Foot-04-1" xlink:label="Foot-04_loc" />
      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-04_loc" xlink:to="Footnote-02" order="1" />
      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-04_loc" xlink:to="Footnote-05" order="2" />
      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-04_loc" xlink:to="Footnote-06" order="3" />
      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-04_loc" xlink:to="Footnote-07" order="4" />
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      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-17_loc" xlink:to="Footnote-16" order="1" />
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-01" xml:lang="en-US">Most of these cash equivalents correspond to Treasury Bills issued by the United States Treasury Department, whose initial original maturity is less than 90 days.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-02" xml:lang="en-US">Companies that have lost the entire capital stock, except Corporativos G&amp;DL, S.A. de C.V., and Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-03" xml:lang="en-US">Companies located in San Luis Potosi. For purposes of this report constitute the "Grupo San".</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-04" xml:lang="en-US">Company incorporated in 2016.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-05" xml:lang="en-US">ICH owns 49.78% of the shares in this company.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-06" xml:lang="en-US">Companies established in the United States of America, except a subsidiary of SimRep which is established in Canada.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-07" xml:lang="en-US">SimRep as an individual company has no significant operations or assets, except for its investment in Republic Steel. For purposes of this report, these companies are named "Republic".</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-08" xml:lang="en-US">Company established in Curacao.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-09" xml:lang="en-US">Company established in Brazil.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-10" xml:lang="en-US">Company incorporated in 2018.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-11" xml:lang="en-US">Company established in Netherlands.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-12" xml:lang="en-US">Average exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-13" xml:lang="en-US">Intangible assets from the Republic acquisition.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-14" xml:lang="en-US">The trade mark San 42 and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $ 2,352,000, respectively.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-15" xml:lang="en-US">Intangible assets from the Grupo San acquisition.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-16" xml:lang="en-US">This amount corresponds to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-17" xml:lang="en-US">This amount includes $ 9,014,364 corresponding to a tax loss from the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated in the future.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-18" xml:lang="en-US">Correspond to the salaries, allowances and bonuses paid to the executives of Simec.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-19" xml:lang="en-US">Company incorporated in 2017.</link:footnote>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/CashAndCashEquivalentsAndOtherInvestments" id="CashAndCashEquivalentsAndOtherInvestments">
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/TradeReceivables-Net" id="TradeReceivables-Net">
	  <link:definition>00000012 - Disclosure - Trade receivables - Net</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/RecoverableTaxes" id="RecoverableTaxes">
	  <link:definition>00000013 - Disclosure -  Recoverable taxes</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/Inventories" id="Inventories">
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/PropertyPlantAndEquipment" id="PropertyPlantAndEquipment">
	  <link:definition>00000015 - Disclosure - Property, plant and equipment</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000019 - Disclosure - Employee benefits</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000021 - Disclosure - Stockholders' equity</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000022 - Disclosure - Non-controlling interest</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/TransactionsAndBalancesWithRelatedParties" id="TransactionsAndBalancesWithRelatedParties">
	  <link:definition>00000023 - Disclosure - Transactions and balances with related parties</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/CostOfSalesAndExpensesByTheirNature" id="CostOfSalesAndExpensesByTheirNature">
	  <link:definition>00000024 - Disclosure - Cost of sales and expenses by their nature</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/OtherIncomeExpensesNet" id="OtherIncomeExpensesNet">
	  <link:definition>00000025 - Disclosure - Other (income) expenses, net</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/FinancialInstruments" id="FinancialInstruments">
	  <link:definition>00000026 - Disclosure - Financial Instruments</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/Non-cashFlowsTransactions" id="Non-cashFlowsTransactions">
	  <link:definition>00000027 - Disclosure - Non-cash flows transactions</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/FinancialInformationBySegments" id="FinancialInformationBySegments">
	  <link:definition>00000028 - Disclosure - Financial information by segments</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/Contingencies" id="Contingencies">
	  <link:definition>00000029 - Disclosure - Contingencies</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/RetrospectiveRestatementOf2016And2017FinancialStatements" id="RetrospectiveRestatementOf2016And2017FinancialStatements">
	  <link:definition>00000030 - Disclosure - Retrospective restatement of the 2016 and 2017 financial statements</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/Commitments" id="Commitments">
	  <link:definition>00000031 - Disclosure - Commitments</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/FinancialStatementsIssuance" id="FinancialStatementsIssuance">
	  <link:definition>00000032 - Disclosure - Consolidated Financial Statements Issuance</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/BasisOfPreparationAndPresentationOfFinancialStatementsPolicies" id="BasisOfPreparationAndPresentationOfFinancialStatementsPolicies">
	  <link:definition>00000033 - Disclosure - Basis of preparation and presentation of the financial statements (Policies)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/BasisOfPreparationAndPresentationOfFinancialStatementsTables" id="BasisOfPreparationAndPresentationOfFinancialStatementsTables">
	  <link:definition>00000034 - Disclosure - Basis of preparation and presentation of the financial statements (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/CashAndCashEquivalentsAndOtherInvestmentsTables" id="CashAndCashEquivalentsAndOtherInvestmentsTables">
	  <link:definition>00000035 - Disclosure - Cash and cash equivalents and other investments (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/TradeReceivables-NetTables" id="TradeReceivables-NetTables">
	  <link:definition>00000036 - Disclosure - Trade receivables - Net (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/RecoverableTaxesTables" id="RecoverableTaxesTables">
	  <link:definition>00000037 - Disclosure -  Recoverable taxes (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/InventoriesTables" id="InventoriesTables">
	  <link:definition>00000038 - Disclosure - Inventories (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/PropertyPlantAndEquipmentTables" id="PropertyPlantAndEquipmentTables">
	  <link:definition>00000039 - Disclosure - Property, plant and equipment (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/IntangibleAndOtherLong-termAssetsTables" id="IntangibleAndOtherLong-termAssetsTables">
	  <link:definition>00000040 - Disclosure - Intangible and other long-term assets (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/AccountsPayableTradeAndOtherAccruedLiabilitiesTables" id="AccountsPayableTradeAndOtherAccruedLiabilitiesTables">
	  <link:definition>00000041 - Disclosure - Accounts payable trade and other accrued liabilities (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/EmployeeBenefitsTables" id="EmployeeBenefitsTables">
	  <link:definition>00000042 - Disclosure - Employee benefits (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/IncomeTaxesTables" id="IncomeTaxesTables">
	  <link:definition>00000043 - Disclosure - Income taxes (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/StockholdersEquityTables" id="StockholdersEquityTables">
	  <link:definition>00000044 - Disclosure - Stockholders' equity (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/Non-controllingInterestTables" id="Non-controllingInterestTables">
	  <link:definition>00000045 - Disclosure - Non-controlling interest (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/TransactionsAndBalancesWithRelatedPartiesTables" id="TransactionsAndBalancesWithRelatedPartiesTables">
	  <link:definition>00000046 - Disclosure - Transactions and balances with related parties (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/CostOfSalesAndExpensesByTheirNatureTables" id="CostOfSalesAndExpensesByTheirNatureTables">
	  <link:definition>00000047 - Disclosure - Cost of sales and expenses by their nature (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/OtherIncomeExpensesNetTables" id="OtherIncomeExpensesNetTables">
	  <link:definition>00000048 - Disclosure - Other (income) expenses, net (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/FinancialInstrumentsTables" id="FinancialInstrumentsTables">
	  <link:definition>00000049 - Disclosure - Financial Instruments (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/FinancialInformationBySegmentsTables" id="FinancialInformationBySegmentsTables">
	  <link:definition>00000050 - Disclosure - Financial information by segments (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/RetrospectiveRestatementOf2016And2017FinancialStatementsTables" id="RetrospectiveRestatementOf2016And2017FinancialStatementsTables">
	  <link:definition>00000051 - Disclosure - Retrospective restatement of the 2016 and 2017 financial statements (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/SignificantEventsDetails" id="SignificantEventsDetails">
	  <link:definition>00000052 - Disclosure - Significant events (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/BasisOfPreparationAndPresentationOfFinancialStatementsNarrativeDetails" id="BasisOfPreparationAndPresentationOfFinancialStatementsNarrativeDetails">
	  <link:definition>00000053 - Disclosure - Basis of preparation and presentation of the financial statements (Narrative) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/BasisOfPreparationAndPresentationOfFinancialStatementsScheduleOfSubsidiariesDetails" id="BasisOfPreparationAndPresentationOfFinancialStatementsScheduleOfSubsidiariesDetails">
	  <link:definition>00000054 - Disclosure - Basis of preparation and presentation of the financial statements (Schedule of Subsidiaries) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/BasisOfPreparationAndPresentationOfFinancialStatementsScheduleOfRelevantExchangeRatesUsedDetails" id="BasisOfPreparationAndPresentationOfFinancialStatementsScheduleOfRelevantExchangeRatesUsedDetails">
	  <link:definition>00000055 - Disclosure - Basis of preparation and presentation of the financial statements (Schedule of Relevant Exchange Rates Used) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/BasisOfPreparationAndPresentationOfFinancialStatementsScheduleOfEstimatedUsefulLivesOfAssetsDetails" id="BasisOfPreparationAndPresentationOfFinancialStatementsScheduleOfEstimatedUsefulLivesOfAssetsDetails">
	  <link:definition>00000056 - Disclosure - Basis of preparation and presentation of the financial statements (Schedule of Estimated Useful Lives of Assets) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/CashAndCashEquivalentsAndOtherInvestmentsNarrativeDetails" id="CashAndCashEquivalentsAndOtherInvestmentsNarrativeDetails">
	  <link:definition>00000057 - Disclosure - Cash and cash equivalents and other investments (Narrative) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/CashAndCashEquivalentsAndOtherInvestmentsScheduleOfCashAndCashEquivalentsDetails" id="CashAndCashEquivalentsAndOtherInvestmentsScheduleOfCashAndCashEquivalentsDetails">
	  <link:definition>00000058 - Disclosure - Cash and cash equivalents and other investments (Schedule of Cash and cash equivalents) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/TradeReceivables-NetNarrativeDetails" id="TradeReceivables-NetNarrativeDetails">
	  <link:definition>00000059 - Disclosure - Trade receivables - Net (Narrative) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/TradeReceivables-NetScheduleOfAgeOfReceivablesPastDueDetails" id="TradeReceivables-NetScheduleOfAgeOfReceivablesPastDueDetails">
	  <link:definition>00000060 - Disclosure - Trade receivables - Net (Schedule of Age of Receivables Past Due) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/TradeReceivables-NetScheduleOfAllowanceForDoubtfulAccountsDetails" id="TradeReceivables-NetScheduleOfAllowanceForDoubtfulAccountsDetails">
	  <link:definition>00000061 - Disclosure - Trade receivables - Net (Schedule of Allowance for Doubtful Accounts) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/RecoverableTaxesDetails" id="RecoverableTaxesDetails">
	  <link:definition>00000062 - Disclosure -  Recoverable taxes (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/InventoriesScheduleOfShort-termAndLong-termInventoriesDetails" id="InventoriesScheduleOfShort-termAndLong-termInventoriesDetails">
	  <link:definition>00000063 - Disclosure - Inventories (Schedule of Short-term and Long-term Inventories) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/PropertyPlantAndEquipmentNarrativeDetails" id="PropertyPlantAndEquipmentNarrativeDetails">
	  <link:definition>00000064 - Disclosure - Property, plant and equipment (Narrative) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/PropertyPlantAndEquipmentScheduleOfCostOfInvestmentPropertyPlantAndEquipmentDetails" id="PropertyPlantAndEquipmentScheduleOfCostOfInvestmentPropertyPlantAndEquipmentDetails">
	  <link:definition>00000065 - Disclosure - Property, plant and equipment (Schedule of Cost of Investment Property, Plant and Equipment) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/PropertyPlantAndEquipmentScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentDetails" id="PropertyPlantAndEquipmentScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentDetails">
	  <link:definition>00000066 - Disclosure - Property, plant and equipment (Schedule of Accumulated Depreciation of Property, Plant and Equipment) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/PropertyPlantAndEquipmentScheduleOfNetBookValueOfPropertyPlantAndEquipmentDetails" id="PropertyPlantAndEquipmentScheduleOfNetBookValueOfPropertyPlantAndEquipmentDetails">
	  <link:definition>00000067 - Disclosure - Property, plant and equipment (Schedule of Net Book Value of Property, Plant and Equipment) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/IntangibleAndOtherLong-termAssetsNarrativeDetails" id="IntangibleAndOtherLong-termAssetsNarrativeDetails">
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	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/IntangibleAndOtherLong-termAssetsScheduleOfBalancesDetails" id="IntangibleAndOtherLong-termAssetsScheduleOfBalancesDetails">
	  <link:definition>00000069 - Disclosure - Intangible and other long-term assets (Schedule of Balances) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/IntangibleAndOtherLong-termAssetsScheduleOfReconciliationBetweenOpeningAndClosingBalancesDetails" id="IntangibleAndOtherLong-termAssetsScheduleOfReconciliationBetweenOpeningAndClosingBalancesDetails">
	  <link:definition>00000070 - Disclosure - Intangible and other long-term assets (Schedule of Reconciliation between Opening and Closing Balances) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/Short-termDebtDetails" id="Short-termDebtDetails">
	  <link:definition>00000071 - Disclosure - Short-term debt (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/AccountsPayableTradeAndOtherAccruedLiabilitiesScheduleOfAccountsPayableTradeAndAccruedLiabilitiesDetails" id="AccountsPayableTradeAndOtherAccruedLiabilitiesScheduleOfAccountsPayableTradeAndAccruedLiabilitiesDetails">
	  <link:definition>00000072 - Disclosure - Accounts payable trade and other accrued liabilities (Schedule of Accounts Payable Trade and Accrued Liabilities) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/EmployeeBenefitsNarrativeDetails" id="EmployeeBenefitsNarrativeDetails">
	  <link:definition>00000073 - Disclosure - Employee benefits (Narrative) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/EmployeeBenefitsScheduleOfNetCostOfPeriodRelatedToRetirementBenefitsPlanDetails" id="EmployeeBenefitsScheduleOfNetCostOfPeriodRelatedToRetirementBenefitsPlanDetails">
	  <link:definition>00000074 - Disclosure - Employee benefits (Schedule of Net Cost of Period Related to Retirement Benefits Plan) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/EmployeeBenefitsScheduleOfComponentsOfNetCostOfBenefitsPlanToEmployeesDetails" id="EmployeeBenefitsScheduleOfComponentsOfNetCostOfBenefitsPlanToEmployeesDetails">
	  <link:definition>00000075 - Disclosure - Employee benefits (Schedule of Components of Net Cost of Benefits Plan to Employees) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://gsimec.com.mx/role/EmployeeBenefitsScheduleOfComponentsOfExpenseDetails" id="EmployeeBenefitsScheduleOfComponentsOfExpenseDetails">
	  <link:definition>00000076 - Disclosure - Employee benefits (Schedule of Components of Expense) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
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</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>9
<FILENAME>simecb-20181231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
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    <!-- Field: Doc-Info; Name: Status; Value: 0x801F0001 -->
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapitalMember_lbl" xml:lang="en-US">Capital stock [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalPaidinCapitalMember" xlink:to="ifrs-full_AdditionalPaidinCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionalPaidinCapitalMember_lbl" xml:lang="en-US">Additional paid-in capital [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_RetainedEarningsMember" xlink:label="ifrs-full_RetainedEarningsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarningsMember" xlink:to="ifrs-full_RetainedEarningsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarningsMember_lbl" xml:lang="en-US">Retained earnings [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalMember" xlink:to="simecb_RepurchaseOfOwnCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseOfOwnCapitalMember_lbl" xml:lang="en-US">Repurchase of own capital stock reserve [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_lbl" xml:lang="en-US">Cumulative translation effects in foreign subsidiaries [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FairValueOfDerivativeFinancialInstrumentsMember" xlink:label="simecb_FairValueOfDerivativeFinancialInstrumentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FairValueOfDerivativeFinancialInstrumentsMember" xlink:to="simecb_FairValueOfDerivativeFinancialInstrumentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FairValueOfDerivativeFinancialInstrumentsMember_lbl" xml:lang="en-US">Fair value of derivative financial instruments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="ifrs-full_EquityAttributableToOwnersOfParentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember_lbl" xml:lang="en-US">Total controlling interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NoncontrollingInterestsMember" xlink:label="ifrs-full_NoncontrollingInterestsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterestsMember" xlink:to="ifrs-full_NoncontrollingInterestsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterestsMember_lbl" xml:lang="en-US">Non-controlling Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_BusinessCombinationsAxis" xlink:label="ifrs-full_BusinessCombinationsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BusinessCombinationsAxis" xlink:to="ifrs-full_BusinessCombinationsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BusinessCombinationsAxis_lbl" xml:lang="en-US">Business combinations [axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SenalesDelNorteMember" xlink:to="simecb_SenalesDelNorteMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SenalesDelNorteMember_lbl" xml:lang="en-US">Senales del Norte S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ClassISharesMember" xlink:label="simecb_ClassISharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassISharesMember" xlink:to="simecb_ClassISharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ClassISharesMember_lbl" xml:lang="en-US">Class I Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ClassIISharesMember" xlink:label="simecb_ClassIISharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassIISharesMember" xlink:to="simecb_ClassIISharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ClassIISharesMember_lbl" xml:lang="en-US">Class II Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FirstSteelMillOfArcelorMittalInBrazilMember" xlink:label="simecb_FirstSteelMillOfArcelorMittalInBrazilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FirstSteelMillOfArcelorMittalInBrazilMember" xlink:to="simecb_FirstSteelMillOfArcelorMittalInBrazilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FirstSteelMillOfArcelorMittalInBrazilMember_lbl" xml:lang="en-US">First Steel Mill of ArcelorMittal in Brazil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_SecondSteelMillOfArcelorMittalInBrazilMember" xlink:label="simecb_SecondSteelMillOfArcelorMittalInBrazilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SecondSteelMillOfArcelorMittalInBrazilMember" xlink:to="simecb_SecondSteelMillOfArcelorMittalInBrazilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SecondSteelMillOfArcelorMittalInBrazilMember_lbl" xml:lang="en-US">Second Steel Mill of ArcelorMittal in Brazil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_GSIMOccidenteMember" xlink:label="simecb_GSIMOccidenteMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GSIMOccidenteMember" xlink:to="simecb_GSIMOccidenteMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GSIMOccidenteMember_lbl" xml:lang="en-US">GSIM de Occidente, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_StockholdersGrupoSimecClassISharesMember" xlink:label="simecb_StockholdersGrupoSimecClassISharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StockholdersGrupoSimecClassISharesMember" xlink:to="simecb_StockholdersGrupoSimecClassISharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_StockholdersGrupoSimecClassISharesMember_lbl" xml:lang="en-US">Stockholders Grupo Simec Class I Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FundicionesDeAceroEstructuralMember" xlink:label="simecb_FundicionesDeAceroEstructuralMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FundicionesDeAceroEstructuralMember" xlink:to="simecb_FundicionesDeAceroEstructuralMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FundicionesDeAceroEstructuralMember_lbl" xml:lang="en-US">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl" xml:lang="en-US">Subsidiaries [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:to="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl" xml:lang="en-US">ICH (Holding Company) share in SimRep Corporation and Subsidiaries [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_CurrencyAxis" xlink:label="srt_CurrencyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CurrencyAxis" xlink:to="srt_CurrencyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CurrencyAxis_lbl" xml:lang="en-US">Currency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/currency/2017/currency-2017-01-31.xsd#currency_USD" xlink:label="currency_USD" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_USD" xlink:to="currency_USD_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_USD_lbl" xml:lang="en-US">USD [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_RangeAxis" xlink:label="ifrs-full_RangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RangeAxis_lbl" xml:lang="en-US">Range [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_BottomOfRangeMember" xlink:label="ifrs-full_BottomOfRangeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BottomOfRangeMember_lbl" xml:lang="en-US">Bottom of range [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TopOfRangeMember" xlink:label="ifrs-full_TopOfRangeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TopOfRangeMember_lbl" xml:lang="en-US">Top of range [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries1Member" xlink:label="simecb_Subsidiaries1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries1Member" xlink:to="simecb_Subsidiaries1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries1Member_lbl" xml:lang="en-US">Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries2Member" xlink:label="simecb_Subsidiaries2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries2Member" xlink:to="simecb_Subsidiaries2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries2Member_lbl" xml:lang="en-US">Arrendadora Simec, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries3Member" xlink:label="simecb_Subsidiaries3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries3Member" xlink:to="simecb_Subsidiaries3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries3Member_lbl" xml:lang="en-US">Simec International, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries4Member" xlink:label="simecb_Subsidiaries4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries4Member" xlink:to="simecb_Subsidiaries4Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries4Member_lbl" xml:lang="en-US">Compania Siderurgica del Pacifico, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries5Member" xlink:label="simecb_Subsidiaries5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries5Member" xlink:to="simecb_Subsidiaries5Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries5Member_lbl" xml:lang="en-US">Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries6Member" xlink:label="simecb_Subsidiaries6Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries6Member" xlink:to="simecb_Subsidiaries6Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries6Member_lbl" xml:lang="en-US">Industrias del Acero y del Alambre, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries7Member" xlink:label="simecb_Subsidiaries7Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries7Member" xlink:to="simecb_Subsidiaries7Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries7Member_lbl" xml:lang="en-US">Procesadora Mexicali, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries8Member" xlink:label="simecb_Subsidiaries8Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries8Member" xlink:to="simecb_Subsidiaries8Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries8Member_lbl" xml:lang="en-US">Servicios Simec, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries9Member" xlink:label="simecb_Subsidiaries9Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries9Member" xlink:to="simecb_Subsidiaries9Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries9Member_lbl" xml:lang="en-US">Sistemas de Transporte de Baja California, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries10Member" xlink:label="simecb_Subsidiaries10Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries10Member" xlink:to="simecb_Subsidiaries10Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries10Member_lbl" xml:lang="en-US">Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries11Member" xlink:label="simecb_Subsidiaries11Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries11Member" xlink:to="simecb_Subsidiaries11Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries11Member_lbl" xml:lang="en-US">Operadora de Metales, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries12Member" xlink:label="simecb_Subsidiaries12Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries12Member" xlink:to="simecb_Subsidiaries12Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries12Member_lbl" xml:lang="en-US">Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries13Member" xlink:label="simecb_Subsidiaries13Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries13Member" xlink:to="simecb_Subsidiaries13Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries13Member_lbl" xml:lang="en-US">CSG Comercial, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries14Member" xlink:label="simecb_Subsidiaries14Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries14Member" xlink:to="simecb_Subsidiaries14Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries14Member_lbl" xml:lang="en-US">Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries15Member" xlink:label="simecb_Subsidiaries15Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries15Member" xlink:to="simecb_Subsidiaries15Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries15Member_lbl" xml:lang="en-US">Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries16Member" xlink:label="simecb_Subsidiaries16Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries16Member" xlink:to="simecb_Subsidiaries16Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries16Member_lbl" xml:lang="en-US">Acero Transportes San, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries17Member" xlink:label="simecb_Subsidiaries17Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries17Member" xlink:to="simecb_Subsidiaries17Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries17Member_lbl" xml:lang="en-US">Simec Acero, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries18Member" xlink:label="simecb_Subsidiaries18Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries18Member" xlink:to="simecb_Subsidiaries18Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries18Member_lbl" xml:lang="en-US">Corporacion ASL, S. A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries19Member" xlink:label="simecb_Subsidiaries19Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries19Member" xlink:to="simecb_Subsidiaries19Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries19Member_lbl" xml:lang="en-US">Simec International 6, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries20Member" xlink:label="simecb_Subsidiaries20Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries20Member" xlink:to="simecb_Subsidiaries20Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries20Member_lbl" xml:lang="en-US">Simec International 7, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries21Member" xlink:label="simecb_Subsidiaries21Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries21Member" xlink:to="simecb_Subsidiaries21Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries21Member_lbl" xml:lang="en-US">Simec International 9, S.A.P.I. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries22Member" xlink:label="simecb_Subsidiaries22Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries22Member" xlink:to="simecb_Subsidiaries22Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries22Member_lbl" xml:lang="en-US">Corporativos G&amp;DL, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries23Member" xlink:label="simecb_Subsidiaries23Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries23Member" xlink:to="simecb_Subsidiaries23Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries23Member_lbl" xml:lang="en-US">Orge, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries24Member" xlink:label="simecb_Subsidiaries24Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries24Member" xlink:to="simecb_Subsidiaries24Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries24Member_lbl" xml:lang="en-US">Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries25Member" xlink:label="simecb_Subsidiaries25Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries25Member" xlink:to="simecb_Subsidiaries25Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries25Member_lbl" xml:lang="en-US">RRLC, S.A.P.I. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries26Member" xlink:label="simecb_Subsidiaries26Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries26Member" xlink:to="simecb_Subsidiaries26Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries26Member_lbl" xml:lang="en-US">Grupo Chant, S.A.P.I. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries27Member" xlink:label="simecb_Subsidiaries27Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries27Member" xlink:to="simecb_Subsidiaries27Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries27Member_lbl" xml:lang="en-US">Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries28Member" xlink:label="simecb_Subsidiaries28Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries28Member" xlink:to="simecb_Subsidiaries28Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries28Member_lbl" xml:lang="en-US">Recursos Humanos de la Industria Siderurgica de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries29Member" xlink:label="simecb_Subsidiaries29Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries29Member" xlink:to="simecb_Subsidiaries29Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries29Member_lbl" xml:lang="en-US">GSIM de Occidente S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries30Member" xlink:label="simecb_Subsidiaries30Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries30Member" xlink:to="simecb_Subsidiaries30Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_Subsidiaries30Member_lbl" xml:lang="en-US">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries31Member" xlink:label="simecb_Subsidiaries31Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries31Member" xlink:to="simecb_Subsidiaries31Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries31Member_lbl" xml:lang="en-US">Siderurgicos Noroeste, S.A. DE C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries32Member" xlink:label="simecb_Subsidiaries32Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries32Member" xlink:to="simecb_Subsidiaries32Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries32Member_lbl" xml:lang="en-US">SimRep Corporation and Subsidiaries [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries33Member" xlink:label="simecb_Subsidiaries33Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries33Member" xlink:to="simecb_Subsidiaries33Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries33Member_lbl" xml:lang="en-US">Pacific Steel, Inc. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries34Member" xlink:label="simecb_Subsidiaries34Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries34Member" xlink:to="simecb_Subsidiaries34Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries34Member_lbl" xml:lang="en-US">Pacific Steel Projects, Inc. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries35Member" xlink:label="simecb_Subsidiaries35Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries35Member" xlink:to="simecb_Subsidiaries35Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries35Member_lbl" xml:lang="en-US">Simec Steel, Inc. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries36Member" xlink:label="simecb_Subsidiaries36Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries36Member" xlink:to="simecb_Subsidiaries36Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries36Member_lbl" xml:lang="en-US">Simec USA, Corp. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries37Member" xlink:label="simecb_Subsidiaries37Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries37Member" xlink:to="simecb_Subsidiaries37Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries37Member_lbl" xml:lang="en-US">Undershaft Investments, NV. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries38Member" xlink:label="simecb_Subsidiaries38Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries38Member" xlink:to="simecb_Subsidiaries38Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries38Member_lbl" xml:lang="en-US">GV do Brasil Industria e Comercio de Aco LTDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries39Member" xlink:label="simecb_Subsidiaries39Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries39Member" xlink:to="simecb_Subsidiaries39Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries39Member_lbl" xml:lang="en-US">GS Steel B.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xml:lang="en-US">Non-adjusting events after reporting period [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_NonadjustingEventMember" xlink:label="simecb_NonadjustingEventMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonadjustingEventMember" xlink:to="simecb_NonadjustingEventMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonadjustingEventMember_lbl" xml:lang="en-US">Non-adjusting events after reporting period [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xml:lang="en-US">Classes of property, plant and equipment [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_BuildingsMember" xlink:label="ifrs-full_BuildingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BuildingsMember" xlink:to="ifrs-full_BuildingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BuildingsMember_lbl" xml:lang="en-US">Buildings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_MachineryMember" xlink:label="ifrs-full_MachineryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MachineryMember" xlink:to="ifrs-full_MachineryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MachineryMember_lbl" xml:lang="en-US">Machinery and equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_VehiclesMember" xlink:label="ifrs-full_VehiclesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_VehiclesMember" xlink:to="ifrs-full_VehiclesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_VehiclesMember_lbl" xml:lang="en-US">Transportation equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FurnitureMixturesComputerMember" xlink:label="simecb_FurnitureMixturesComputerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FurnitureMixturesComputerMember" xlink:to="simecb_FurnitureMixturesComputerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FurnitureMixturesComputerMember_lbl" xml:lang="en-US">Furniture, mixtures and computer Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ClassesOfFinancialAssetsAxis" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xml:lang="en-US">Classes of financial assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TradeReceivablesMember" xlink:label="ifrs-full_TradeReceivablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivablesMember" xlink:to="ifrs-full_TradeReceivablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeReceivablesMember_lbl" xml:lang="en-US">Trade receivables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_PastDueStatusAxis" xlink:label="ifrs-full_PastDueStatusAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastDueStatusAxis_lbl" xml:lang="en-US">Past due status [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:to="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl" xml:lang="en-US">30 - 60 days [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl" xml:lang="en-US">61 - 90 days [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_LaterThanThreeMonthsMember" xlink:label="ifrs-full_LaterThanThreeMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanThreeMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanThreeMonthsMember_lbl" xml:lang="en-US">91 + days [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xml:lang="en-US">Categories of related parties [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_IndustriasChSabdecvMember" xlink:label="simecb_IndustriasChSabdecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvMember" xlink:to="simecb_IndustriasChSabdecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasChSabdecvMember_lbl" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CompaniaLaminadoraVistaHermosaSadecvMember" xlink:label="simecb_CompaniaLaminadoraVistaHermosaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaLaminadoraVistaHermosaSadecvMember" xlink:to="simecb_CompaniaLaminadoraVistaHermosaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompaniaLaminadoraVistaHermosaSadecvMember_lbl" xml:lang="en-US">Compania Laminadora Vista Hermosa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OperadoraConstrualcoSadecvMember" xlink:label="simecb_OperadoraConstrualcoSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraConstrualcoSadecvMember" xlink:to="simecb_OperadoraConstrualcoSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraConstrualcoSadecvMember_lbl" xml:lang="en-US">Operadora Construalco, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CompaniaManufactureraDeTubosSadecvMember" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaManufactureraDeTubosSadecvMember" xlink:to="simecb_CompaniaManufactureraDeTubosSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvMember_lbl" xml:lang="en-US">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:to="simecb_OperadoraIndustrialdeHerramientasSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember_lbl" xml:lang="en-US">Operadora Industrial de Herramientas, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_JoistdelGolfosadecvMember" xlink:label="simecb_JoistdelGolfosadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_JoistdelGolfosadecvMember" xlink:to="simecb_JoistdelGolfosadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_JoistdelGolfosadecvMember_lbl" xml:lang="en-US">Joist del Golfo, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherRelatedPartiesMember" xlink:label="ifrs-full_OtherRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherRelatedPartiesMember" xlink:to="ifrs-full_OtherRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherRelatedPartiesMember_lbl" xml:lang="en-US">Other accounts receivable by operation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PerfilesComercialesSigosaSadecvMember" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSadecvMember" xlink:to="simecb_PerfilesComercialesSigosaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember_lbl" xml:lang="en-US">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ProyectoComercializadoraelNinziSadecvMember" xlink:label="simecb_ProyectoComercializadoraelNinziSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProyectoComercializadoraelNinziSadecvMember" xlink:to="simecb_ProyectoComercializadoraelNinziSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ProyectoComercializadoraelNinziSadecvMember_lbl" xml:lang="en-US">Proyectos Comercializadora el Ninzi, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AcerosyLaminadosSigosaSadecvMember" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosyLaminadosSigosaSadecvMember" xlink:to="simecb_AcerosyLaminadosSigosaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember_lbl" xml:lang="en-US">Aceros y Laminados Sigosa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_HoldingProtelSadecvMember" xlink:label="simecb_HoldingProtelSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingProtelSadecvMember" xlink:to="simecb_HoldingProtelSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_HoldingProtelSadecvMember_lbl" xml:lang="en-US">Holding Protel, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PytsaIndustrialSadecvMember" xlink:label="simecb_PytsaIndustrialSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PytsaIndustrialSadecvMember" xlink:to="simecb_PytsaIndustrialSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PytsaIndustrialSadecvMember_lbl" xml:lang="en-US">Pytsa Industrial, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OperadoraPerfilesSigosaSadecvMember" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:to="simecb_OperadoraPerfilesSigosaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember_lbl" xml:lang="en-US">Operadora Perfiles Sigosa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OperadoraPytsaIndustrialSadecvMember" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPytsaIndustrialSadecvMember" xlink:to="simecb_OperadoraPytsaIndustrialSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember_lbl" xml:lang="en-US">Operadora Pytsa Industrial, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TuberiasProcarsaSadecvMember" xlink:label="simecb_TuberiasProcarsaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TuberiasProcarsaSadecvMember" xlink:to="simecb_TuberiasProcarsaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TuberiasProcarsaSadecvMember_lbl" xml:lang="en-US">Tuberias Procarsa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ProcarsaTubeAndPipecoMember" xlink:label="simecb_ProcarsaTubeAndPipecoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProcarsaTubeAndPipecoMember" xlink:to="simecb_ProcarsaTubeAndPipecoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ProcarsaTubeAndPipecoMember_lbl" xml:lang="en-US">Procarsa Tube and Pipe Co. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PytsaIndustrialDeMexicoSadecvMember" xlink:label="simecb_PytsaIndustrialDeMexicoSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PytsaIndustrialDeMexicoSadecvMember" xlink:to="simecb_PytsaIndustrialDeMexicoSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PytsaIndustrialDeMexicoSadecvMember_lbl" xml:lang="en-US">Pytsa Industrial de Mexico, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TypesOfRisksAxis" xlink:label="ifrs-full_TypesOfRisksAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfRisksAxis_lbl" xml:lang="en-US">Types of risks [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrencyRiskMember" xlink:label="ifrs-full_CurrencyRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrencyRiskMember" xlink:to="ifrs-full_CurrencyRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrencyRiskMember_lbl" xml:lang="en-US">Currency risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_GeographicalAreasAxis" xlink:label="ifrs-full_GeographicalAreasAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeographicalAreasAxis_lbl" xml:lang="en-US">Geographical areas [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/country/2017/country-2017-01-31.xsd#country_MX" xlink:label="country_MX" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_MX" xlink:to="country_MX_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_MX_lbl" xml:lang="en-US">Mexico [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/country/2017/country-2017-01-31.xsd#country_US" xlink:label="country_US" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_US" xlink:to="country_US_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_US_lbl" xml:lang="en-US">USA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/country/2017/country-2017-01-31.xsd#country_BR" xlink:label="country_BR" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_BR" xlink:to="country_BR_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_BR_lbl" xml:lang="en-US">Brazil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_EliminationOfIntersegmentAmountsMember" xlink:label="ifrs-full_EliminationOfIntersegmentAmountsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EliminationOfIntersegmentAmountsMember" xlink:to="ifrs-full_EliminationOfIntersegmentAmountsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EliminationOfIntersegmentAmountsMember_lbl" xml:lang="en-US">Eliminations Between Segments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ProductsAndServicesAxis" xlink:label="ifrs-full_ProductsAndServicesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProductsAndServicesAxis_lbl" xml:lang="en-US">Products and services [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_LightStructuralMember" xlink:label="simecb_LightStructuralMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LightStructuralMember" xlink:to="simecb_LightStructuralMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LightStructuralMember_lbl" xml:lang="en-US">Light structural [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_StructuralMember" xlink:label="simecb_StructuralMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StructuralMember" xlink:to="simecb_StructuralMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_StructuralMember_lbl" xml:lang="en-US">Structural [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_BarsMember" xlink:label="simecb_BarsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BarsMember" xlink:to="simecb_BarsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BarsMember_lbl" xml:lang="en-US">Bars [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RebarMember" xlink:label="simecb_RebarMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RebarMember" xlink:to="simecb_RebarMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RebarMember_lbl" xml:lang="en-US">Rebar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FlatRebarMember" xlink:label="simecb_FlatRebarMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FlatRebarMember" xlink:to="simecb_FlatRebarMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FlatRebarMember_lbl" xml:lang="en-US">Flat rebar [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HotRolledBarsMember" xlink:to="simecb_HotRolledBarsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_HotRolledBarsMember_lbl" xml:lang="en-US">Hot rolled bars [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ColdDrawnBarsMember" xlink:to="simecb_ColdDrawnBarsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ColdDrawnBarsMember_lbl" xml:lang="en-US">Cold drawn bars [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersMember" xlink:to="simecb_OthersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OthersMember_lbl" xml:lang="en-US">Others [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_CA" xlink:to="country_CA_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_CA_lbl" xml:lang="en-US">Canada [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_LatinAmericaMember" xlink:label="srt_LatinAmericaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_LatinAmericaMember" xlink:to="srt_LatinAmericaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_LatinAmericaMember_lbl" xml:lang="en-US">Latin America [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OtherEuropeAndAsiaMember" xlink:label="simecb_OtherEuropeAndAsiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEuropeAndAsiaMember" xlink:to="simecb_OtherEuropeAndAsiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherEuropeAndAsiaMember_lbl" xml:lang="en-US">Other (Europe and Asia) [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_SubsidiariesMember" xlink:label="srt_SubsidiariesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_SubsidiariesMember" xlink:to="srt_SubsidiariesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_SubsidiariesMember_lbl" xml:lang="en-US">Pacific Steel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ClassesOfContingentLiabilitiesAxis" xlink:label="ifrs-full_ClassesOfContingentLiabilitiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfContingentLiabilitiesAxis" xlink:to="ifrs-full_ClassesOfContingentLiabilitiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfContingentLiabilitiesAxis_lbl" xml:lang="en-US">Classes of contingent liabilities [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_EnerNocMember" xlink:label="simecb_EnerNocMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnerNocMember" xlink:to="simecb_EnerNocMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EnerNocMember_lbl" xml:lang="en-US">EnerNOC [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AirProductsAndChemicalsIncMember" xlink:label="simecb_AirProductsAndChemicalsIncMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AirProductsAndChemicalsIncMember" xlink:to="simecb_AirProductsAndChemicalsIncMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AirProductsAndChemicalsIncMember_lbl" xml:lang="en-US">Air Products and Chemicals [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_EcomLtdaMember" xlink:label="simecb_EcomLtdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EcomLtdaMember" xlink:to="simecb_EcomLtdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EcomLtdaMember_lbl" xml:lang="en-US">ECOM LTDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_SupplierOneMember" xlink:label="simecb_SupplierOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SupplierOneMember" xlink:to="simecb_SupplierOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_SupplierOneMember_lbl" xml:lang="en-US">ECOM LTDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_SupplierTwoMember" xlink:label="simecb_SupplierTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SupplierTwoMember" xlink:to="simecb_SupplierTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_SupplierTwoMember_lbl" xml:lang="en-US">ECOM LTDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PrimentalTechnologiesMember" xlink:label="simecb_PrimentalTechnologiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrimentalTechnologiesMember" xlink:to="simecb_PrimentalTechnologiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PrimentalTechnologiesMember_lbl" xml:lang="en-US">Primental Technologies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl" xml:lang="en-US">Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_GrossCarryingAmountMember" xlink:label="ifrs-full_GrossCarryingAmountMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossCarryingAmountMember" xlink:to="ifrs-full_GrossCarryingAmountMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossCarryingAmountMember_lbl" xml:lang="en-US">Cost [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_LandMember" xlink:label="ifrs-full_LandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandMember" xlink:to="ifrs-full_LandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LandMember_lbl" xml:lang="en-US">Land [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MachineryMember" xlink:to="ifrs-full_MachineryMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_MachineryMember_2_lbl" xml:lang="en-US">Machinery and Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ConstructionInProgressMember" xlink:label="ifrs-full_ConstructionInProgressMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgressMember" xlink:to="ifrs-full_ConstructionInProgressMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConstructionInProgressMember_lbl" xml:lang="en-US">Constructions and machinery in-progress [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:to="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl" xml:lang="en-US">Accumulated amortization [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TrademarkSan42Member" xlink:label="simecb_TrademarkSan42Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TrademarkSan42Member" xlink:to="simecb_TrademarkSan42Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TrademarkSan42Member_lbl" xml:lang="en-US">Trademark San 42 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_GoodwillMember" xlink:label="ifrs-full_GoodwillMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GoodwillMember" xlink:to="ifrs-full_GoodwillMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GoodwillMember_lbl" xml:lang="en-US">Goodwill [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RepublicTradeMarkMember" xlink:label="simecb_RepublicTradeMarkMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicTradeMarkMember" xlink:to="simecb_RepublicTradeMarkMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicTradeMarkMember_lbl" xml:lang="en-US">Republic trade mark [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RepublicMember" xlink:label="simecb_RepublicMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicMember" xlink:to="simecb_RepublicMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicMember_lbl" xml:lang="en-US">Republic [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_KobeTechContractMember" xlink:label="simecb_KobeTechContractMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_KobeTechContractMember" xlink:to="simecb_KobeTechContractMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_KobeTechContractMember_lbl" xml:lang="en-US">Kobe Tech contract [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CustomerrelatedIntangibleAssetsMember" xlink:label="ifrs-full_CustomerrelatedIntangibleAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CustomerrelatedIntangibleAssetsMember" xlink:to="ifrs-full_CustomerrelatedIntangibleAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CustomerrelatedIntangibleAssetsMember_lbl" xml:lang="en-US">Customers list [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_GrupoSanMember" xlink:label="simecb_GrupoSanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoSanMember" xlink:to="simecb_GrupoSanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GrupoSanMember_lbl" xml:lang="en-US">Grupo San [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_BorrowingsByNameAxis" xlink:label="ifrs-full_BorrowingsByNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameAxis_lbl" xml:lang="en-US">Restatement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_MediumTermNotesOfSimecMember" xlink:label="simecb_MediumTermNotesOfSimecMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MediumTermNotesOfSimecMember" xlink:to="simecb_MediumTermNotesOfSimecMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_MediumTermNotesOfSimecMember_lbl" xml:lang="en-US">Medium-term notes of Simec [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DefinedBenefitPlansAxis" xlink:label="ifrs-full_DefinedBenefitPlansAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitPlansAxis_lbl" xml:lang="en-US">Defined benefit plans [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RepublicEmployeesMember" xlink:label="simecb_RepublicEmployeesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicEmployeesMember" xlink:to="simecb_RepublicEmployeesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicEmployeesMember_lbl" xml:lang="en-US">Republic employees [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_VEBABenefitTrustMember" xlink:label="simecb_VEBABenefitTrustMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VEBABenefitTrustMember" xlink:to="simecb_VEBABenefitTrustMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VEBABenefitTrustMember_lbl" xml:lang="en-US">VEBA Benefit Trust [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Plans401KMember" xlink:label="simecb_Plans401KMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Plans401KMember" xlink:to="simecb_Plans401KMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Plans401KMember_lbl" xml:lang="en-US">401(k) Plans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ProfitSharingAndIncentiveCompensationPlansMember" xlink:label="simecb_ProfitSharingAndIncentiveCompensationPlansMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProfitSharingAndIncentiveCompensationPlansMember" xlink:to="simecb_ProfitSharingAndIncentiveCompensationPlansMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ProfitSharingAndIncentiveCompensationPlansMember_lbl" xml:lang="en-US">Profit Sharing and Incentive Compensation Plans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_EmployeesMember" xlink:label="simecb_EmployeesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeesMember" xlink:to="simecb_EmployeesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeesMember_lbl" xml:lang="en-US">Employees [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CountryOfDomicileMember" xlink:label="ifrs-full_CountryOfDomicileMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfDomicileMember" xlink:to="ifrs-full_CountryOfDomicileMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CountryOfDomicileMember_lbl" xml:lang="en-US">Mexican companies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_lbl" xml:lang="en-US">Temporary difference, unused tax losses and unused tax credits [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate4Member" xlink:label="simecb_OriginDate4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate4Member" xlink:to="simecb_OriginDate4Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate4Member_lbl" xml:lang="en-US">2013 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_StateAndLocalMember" xlink:label="simecb_StateAndLocalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StateAndLocalMember" xlink:to="simecb_StateAndLocalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_StateAndLocalMember_lbl" xml:lang="en-US">State and local [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember" xlink:label="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember" xlink:to="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember_lbl" xml:lang="en-US">GV do Brasil Industria e Comercio of Aco LTDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/currency/2017/currency-2017-01-31.xsd#currency_BRL" xlink:label="currency_BRL" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_BRL" xlink:to="currency_BRL_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_BRL_lbl" xml:lang="en-US">Brazil, Brazil Real [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ForeignCountriesMember" xlink:label="ifrs-full_ForeignCountriesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignCountriesMember" xlink:to="ifrs-full_ForeignCountriesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ForeignCountriesMember_lbl" xml:lang="en-US">Foreign companies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate1Member" xlink:label="simecb_OriginDate1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate1Member" xlink:to="simecb_OriginDate1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate1Member_lbl" xml:lang="en-US">2010 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate2Member" xlink:label="simecb_OriginDate2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate2Member" xlink:to="simecb_OriginDate2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate2Member_lbl" xml:lang="en-US">2011 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate3Member" xlink:label="simecb_OriginDate3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate3Member" xlink:to="simecb_OriginDate3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate3Member_lbl" xml:lang="en-US">2012 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate5Member" xlink:label="simecb_OriginDate5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate5Member" xlink:to="simecb_OriginDate5Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate5Member_lbl" xml:lang="en-US">2014 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate6Member" xlink:label="simecb_OriginDate6Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate6Member" xlink:to="simecb_OriginDate6Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate6Member_lbl" xml:lang="en-US">2015 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate7Member" xlink:label="simecb_OriginDate7Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate7Member" xlink:to="simecb_OriginDate7Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate7Member_lbl" xml:lang="en-US">2016 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate8Member" xlink:label="simecb_OriginDate8Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate8Member" xlink:to="simecb_OriginDate8Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate8Member_lbl" xml:lang="en-US">2017 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate9Member" xlink:label="simecb_OriginDate9Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate9Member" xlink:to="simecb_OriginDate9Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate9Member_lbl" xml:lang="en-US">2018 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AllowanceForCreditLossesMember" xlink:label="ifrs-full_AllowanceForCreditLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceForCreditLossesMember" xlink:to="ifrs-full_AllowanceForCreditLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AllowanceForCreditLossesMember_lbl" xml:lang="en-US">Allowance for doubtful accounts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherProvisionsMember" xlink:label="ifrs-full_OtherProvisionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherProvisionsMember" xlink:to="ifrs-full_OtherProvisionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherProvisionsMember_lbl" xml:lang="en-US">Provisions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AdvancesFromCustomersMember" xlink:label="simecb_AdvancesFromCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdvancesFromCustomersMember" xlink:to="simecb_AdvancesFromCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdvancesFromCustomersMember_lbl" xml:lang="en-US">Advances from customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Property, plant and equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherIntangibleAssetsMember" xlink:label="ifrs-full_OtherIntangibleAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIntangibleAssetsMember" xlink:to="ifrs-full_OtherIntangibleAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIntangibleAssetsMember_lbl" xml:lang="en-US">Intangible assets from Grupo San [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PrepaidExpensesMember" xlink:label="simecb_PrepaidExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrepaidExpensesMember" xlink:to="simecb_PrepaidExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PrepaidExpensesMember_lbl" xml:lang="en-US">Prepaid expenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RepublicSteelMember" xlink:label="simecb_RepublicSteelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicSteelMember" xlink:to="simecb_RepublicSteelMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicSteelMember_lbl" xml:lang="en-US">Republic Steel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ElectricArcFurnaceAndAssociatedMember" xlink:label="simecb_ElectricArcFurnaceAndAssociatedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectricArcFurnaceAndAssociatedMember" xlink:to="simecb_ElectricArcFurnaceAndAssociatedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ElectricArcFurnaceAndAssociatedMember_lbl" xml:lang="en-US">Electric arc furnace and associated equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_LorainOhioFacilityMember" xlink:label="simecb_LorainOhioFacilityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LorainOhioFacilityMember" xlink:to="simecb_LorainOhioFacilityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LorainOhioFacilityMember_lbl" xml:lang="en-US">Lorain Ohio facility [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Subsidiaries40Member" xlink:label="simecb_Subsidiaries40Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries40Member" xlink:to="simecb_Subsidiaries40Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries40Member_lbl" xml:lang="en-US">Companhia Siderurgica do Espiritu Santo S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember" xlink:label="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember" xlink:to="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember_lbl" xml:lang="en-US">Operadora Compania Mexicana de Tubos S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_IndustriasChSabdecvOneMember" xlink:label="simecb_IndustriasChSabdecvOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvOneMember" xlink:to="simecb_IndustriasChSabdecvOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_IndustriasChSabdecvOneMember_lbl" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CompaniaManufactureraDeTubosSadecvOneMember" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaManufactureraDeTubosSadecvOneMember" xlink:to="simecb_CompaniaManufactureraDeTubosSadecvOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvOneMember_lbl" xml:lang="en-US">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_LaminadoraVistaHermosaCompanySadecvMember" xlink:label="simecb_LaminadoraVistaHermosaCompanySadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaminadoraVistaHermosaCompanySadecvMember" xlink:to="simecb_LaminadoraVistaHermosaCompanySadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LaminadoraVistaHermosaCompanySadecvMember_lbl" xml:lang="en-US">Laminadora Vista Hermosa Company, S.A. de C.V [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_RestatementAxis" xlink:label="srt_RestatementAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="srt_RestatementAxis_lbl" xml:lang="en-US">Restatement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_ScenarioPreviouslyReportedMember" xlink:label="srt_ScenarioPreviouslyReportedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioPreviouslyReportedMember" xlink:to="srt_ScenarioPreviouslyReportedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScenarioPreviouslyReportedMember_lbl" xml:lang="en-US">Previously presented [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_MaturityAxis" xlink:label="ifrs-full_MaturityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaturityAxis" xlink:to="ifrs-full_MaturityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaturityAxis_lbl" xml:lang="en-US">Maturity [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ThreeYearsMember" xlink:label="simecb_ThreeYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ThreeYearsMember" xlink:to="simecb_ThreeYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_ThreeYearsMember_lbl" xml:lang="en-US">2016 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AccountsReceivablesMember" xlink:label="simecb_AccountsReceivablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsReceivablesMember" xlink:to="simecb_AccountsReceivablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AccountsReceivablesMember_lbl" xml:lang="en-US">Accounts receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ShorttermBorrowingsMember" xlink:label="ifrs-full_ShorttermBorrowingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowingsMember" xlink:to="ifrs-full_ShorttermBorrowingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermBorrowingsMember_lbl" xml:lang="en-US">Short term loans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_LongTermAccountsReceivableMember" xlink:label="simecb_LongTermAccountsReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LongTermAccountsReceivableMember" xlink:to="simecb_LongTermAccountsReceivableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LongTermAccountsReceivableMember_lbl" xml:lang="en-US">Long term accounts receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_LongtermBorrowingsMember" xlink:label="ifrs-full_LongtermBorrowingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowingsMember" xlink:to="ifrs-full_LongtermBorrowingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermBorrowingsMember_lbl" xml:lang="en-US">Long term loans payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OthersRelatedPartiesMember" xlink:label="simecb_OthersRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersRelatedPartiesMember" xlink:to="simecb_OthersRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_OthersRelatedPartiesMember_lbl" xml:lang="en-US">Others [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ModifiedMember" xlink:label="simecb_ModifiedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ModifiedMember" xlink:to="simecb_ModifiedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ModifiedMember_lbl" xml:lang="en-US">Modified [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_BeforeCorrectionMember" xlink:label="simecb_BeforeCorrectionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BeforeCorrectionMember" xlink:to="simecb_BeforeCorrectionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BeforeCorrectionMember_lbl" xml:lang="en-US">Before correction [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AfterCorrectionMember" xlink:label="simecb_AfterCorrectionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AfterCorrectionMember" xlink:to="simecb_AfterCorrectionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AfterCorrectionMember_lbl" xml:lang="en-US">After correction [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AccountsPayableOtherMember" xlink:label="simecb_AccountsPayableOtherMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsPayableOtherMember" xlink:to="simecb_AccountsPayableOtherMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AccountsPayableOtherMember_lbl" xml:lang="en-US">Accounts payable other [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OtherAccountsReceivableByOperationMember" xlink:label="simecb_OtherAccountsReceivableByOperationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAccountsReceivableByOperationMember" xlink:to="simecb_OtherAccountsReceivableByOperationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_OtherAccountsReceivableByOperationMember_lbl" xml:lang="en-US">Other accounts receivable by operation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OtherAccountsPayableByOperationMember" xlink:label="simecb_OtherAccountsPayableByOperationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAccountsPayableByOperationMember" xlink:to="simecb_OtherAccountsPayableByOperationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherAccountsPayableByOperationMember_lbl" xml:lang="en-US">Other accounts payable by operation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_LoanMember" xlink:label="simecb_LoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoanMember" xlink:to="simecb_LoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LoanMember_lbl" xml:lang="en-US">Loans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DocumentAndEntityInformationAbstract" xlink:label="simecb_DocumentAndEntityInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DocumentAndEntityInformationAbstract" xlink:to="simecb_DocumentAndEntityInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document And Entity Information</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Is Entity a Well-known Seasoned Issuer?</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Is Entity a Voluntary Filer?</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Is Entity's Reporting Status Current?</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Is Entity Emerging Growth Company?</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2018/dei-2018-01-31.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_StatementOfFinancialPositionAbstract" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of financial position [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AssetsAbstract" xlink:label="ifrs-full_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAbstract_lbl" xml:lang="en-US">Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentAssetsAbstract" xlink:label="ifrs-full_CurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl" xml:lang="en-US">Current assets:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentInvestments" xlink:label="ifrs-full_CurrentInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentInvestments" xlink:to="ifrs-full_CurrentInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentInvestments_lbl" xml:lang="en-US">Other investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="ifrs-full_CurrentTradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTradeReceivables_lbl" xml:lang="en-US">Trade receivables, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Related parties receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentLoansAndReceivables" xlink:label="ifrs-full_CurrentLoansAndReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLoansAndReceivables" xlink:to="ifrs-full_CurrentLoansAndReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLoansAndReceivables_lbl" xml:lang="en-US">Loans to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentTaxAssetsCurrent" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxAssetsCurrent" xlink:to="ifrs-full_CurrentTaxAssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxAssetsCurrent_lbl" xml:lang="en-US">Recoverable taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherCurrentReceivables" xlink:label="ifrs-full_OtherCurrentReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentReceivables" xlink:to="ifrs-full_OtherCurrentReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentReceivables_lbl" xml:lang="en-US">Other receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentPrepaidExpenses" xlink:label="ifrs-full_CurrentPrepaidExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepaidExpenses" xlink:to="ifrs-full_CurrentPrepaidExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentPrepaidExpenses_lbl" xml:lang="en-US">Prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Inventories_lbl" xml:lang="en-US">Inventory, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentAssets_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Non-current related parties receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_NonCurrentLoansToRelatedParties" xlink:label="simecb_NonCurrentLoansToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentLoansToRelatedParties" xlink:to="simecb_NonCurrentLoansToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonCurrentLoansToRelatedParties_lbl" xml:lang="en-US">Non-current loans to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NoncurrentInventories" xlink:label="ifrs-full_NoncurrentInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="ifrs-full_NoncurrentInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentInventories_lbl" xml:lang="en-US">Non-current inventory, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl" xml:lang="en-US">Property, plant and equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IntangibleAssetsAndGoodwill" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Intangible and other non-current assets, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Assets_lbl" xml:lang="en-US">Total assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_EquityAndLiabilitiesAbstract" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities and stockholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentLiabilitiesAbstract" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Current liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ShorttermBorrowings" xlink:label="ifrs-full_ShorttermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermBorrowings_lbl" xml:lang="en-US">Short-term debt</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl" xml:lang="en-US">Accounts payable trade</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl" xml:lang="en-US">Related parties payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:label="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:to="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_lbl" xml:lang="en-US">Loans from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl" xml:lang="en-US">Other accrued liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentTaxLiabilities" xlink:label="ifrs-full_CurrentTaxLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxLiabilities_lbl" xml:lang="en-US">Payable tax</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CurrentIncomeTaxPayable" xlink:label="simecb_CurrentIncomeTaxPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CurrentIncomeTaxPayable" xlink:to="simecb_CurrentIncomeTaxPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CurrentIncomeTaxPayable_lbl" xml:lang="en-US">Income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentLiabilities_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NoncurrentLiabilitiesAbstract" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Long term liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:to="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl" xml:lang="en-US">Employee benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DeferredTaxLiabilityAsset" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Deferred income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherLiabilities" xlink:label="ifrs-full_OtherLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLiabilities" xlink:to="ifrs-full_OtherLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherLiabilities_lbl" xml:lang="en-US">Other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ContingenciesAndCommitments" xlink:label="simecb_ContingenciesAndCommitments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesAndCommitments" xlink:to="simecb_ContingenciesAndCommitments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingenciesAndCommitments_lbl" xml:lang="en-US">Contingencies and Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentLiabilities_lbl" xml:lang="en-US">Total long-term liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_Liabilities" xlink:label="ifrs-full_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Liabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_EquityAbstract" xlink:label="ifrs-full_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAbstract_lbl" xml:lang="en-US">Stockholders' equity:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Capital stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdditionalPaidinCapital" xlink:label="ifrs-full_AdditionalPaidinCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_AdditionalPaidinCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionalPaidinCapital_lbl" xml:lang="en-US">Additional paid-in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_RetainedEarnings" xlink:label="ifrs-full_RetainedEarnings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarnings" xlink:to="ifrs-full_RetainedEarnings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarnings_lbl" xml:lang="en-US">Retained earnings</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RepurchaseOfOwnCapitalStockReserve" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve_lbl" xml:lang="en-US">Repurchase of own capital stock reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_lbl" xml:lang="en-US">Cumulative effect by translation of foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent_lbl" xml:lang="en-US">Total controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NoncontrollingInterests" xlink:label="ifrs-full_NoncontrollingInterests" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterests_lbl" xml:lang="en-US">Non-controlling interest</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Equity_lbl" xml:lang="en-US">Total stockholders' equity</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAndLiabilities_lbl" xml:lang="en-US">Total liabilities and stockholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncomeStatementAbstract" xlink:label="ifrs-full_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeStatementAbstract_lbl" xml:lang="en-US">Profit or loss [abstract]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Revenue_lbl" xml:lang="en-US">Net sales</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CostOfSales" xlink:label="ifrs-full_CostOfSales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CostOfSales_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_lbl" xml:lang="en-US">Impairment of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_GrossProfit" xlink:label="ifrs-full_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_GrossProfit_lbl" xml:lang="en-US">Gross profit income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdministrativeExpense" xlink:label="ifrs-full_AdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdministrativeExpense_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherOperatingIncomeExpense" xlink:label="ifrs-full_OtherOperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherOperatingIncomeExpense_lbl" xml:lang="en-US">Other income (expense), net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_RevenueFromInterest" xlink:label="ifrs-full_RevenueFromInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromInterest" xlink:to="ifrs-full_RevenueFromInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromInterest_lbl" xml:lang="en-US">Interest income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_InterestExpense" xlink:label="ifrs-full_InterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpense" xlink:to="ifrs-full_InterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestExpense_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Foreign exchange (loss) gain, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl" xml:lang="en-US">Income before income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xml:lang="en-US">Income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLoss_lbl" xml:lang="en-US">Net income for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherComprehensiveIncomeAbstract" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract_lbl" xml:lang="en-US">Comprehensive income (loss) for the year:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl" xml:lang="en-US">Translation effects of foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome_lbl" xml:lang="en-US">Fair value of derivative financial instruments, net of income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OtherComprehensiveIncome_lbl" xml:lang="en-US">Total other comprehensive income (loss) for the year, net of income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ComprehensiveIncome_lbl" xml:lang="en-US">Comprehensive income for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ProfitLossAttributableToAbstract" xlink:label="ifrs-full_ProfitLossAttributableToAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToAbstract" xlink:to="ifrs-full_ProfitLossAttributableToAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToAbstract_lbl" xml:lang="en-US">Net income attributable to:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl" xml:lang="en-US">Controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_lbl" xml:lang="en-US">Non-controlling interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLoss_2_lbl" xml:lang="en-US">Net income for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ComprehensiveIncomeAttributableToAbstract" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToAbstract_lbl" xml:lang="en-US">Comprehensive income attributable to:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl" xml:lang="en-US">Controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl" xml:lang="en-US">Non-controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_EarningsPerShareAbstract" xlink:label="ifrs-full_EarningsPerShareAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EarningsPerShareAbstract" xlink:to="ifrs-full_EarningsPerShareAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EarningsPerShareAbstract_lbl" xml:lang="en-US">Income per share:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_WeightedAverageShares" xlink:label="ifrs-full_WeightedAverageShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageShares_lbl" xml:lang="en-US">Weighted average shares outstanding (in thousands of shares)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_BasicAndDilutedEarningsLossPerShare" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicAndDilutedEarningsLossPerShare" xlink:to="ifrs-full_BasicAndDilutedEarningsLossPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare_lbl" xml:lang="en-US">Income per share (controlling interest) (Mexican pesos)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_StatementOfChangesInEquityTable" xlink:label="ifrs-full_StatementOfChangesInEquityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityTable_lbl" xml:lang="en-US">Statement of changes in equity [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_StatementOfChangesInEquityLineItems" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_StatementOfChangesInEquityLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems_lbl" xml:lang="en-US">Statement of changes in equity [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Equity_2_lbl" xml:lang="en-US">Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:to="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl" xml:lang="en-US">Increase in reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RepurchaseOfOwnCapitalStockNet" xlink:label="simecb_RepurchaseOfOwnCapitalStockNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockNet" xlink:to="simecb_RepurchaseOfOwnCapitalStockNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseOfOwnCapitalStockNet_lbl" xml:lang="en-US">Repurchase of own capital stock, net</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PreviousComprehensiveIncome" xlink:label="simecb_PreviousComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreviousComprehensiveIncome" xlink:to="simecb_PreviousComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PreviousComprehensiveIncome_lbl" xml:lang="en-US">Comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ComprehensiveIncomeAdjustment" xlink:label="simecb_ComprehensiveIncomeAdjustment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComprehensiveIncomeAdjustment" xlink:to="simecb_ComprehensiveIncomeAdjustment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ComprehensiveIncomeAdjustment_lbl" xml:lang="en-US">Adjustment, note 24</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncome_2_lbl" xml:lang="en-US">Comprehensive income Restated</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Equity_3_lbl" xml:lang="en-US">Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_StatementOfCashFlowsAbstract" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of cash flows [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xml:lang="en-US">Adjustments:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_lbl" xml:lang="en-US">Impairment of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_lbl" xml:lang="en-US">Employee benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AdjustmentsForAllowanceForSlowMovingInventories" xlink:label="simecb_AdjustmentsForAllowanceForSlowMovingInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForAllowanceForSlowMovingInventories" xlink:to="simecb_AdjustmentsForAllowanceForSlowMovingInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForAllowanceForSlowMovingInventories_lbl" xml:lang="en-US">Allowance for slow moving inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="ifrs-full_AdjustmentsForProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForProvisions" xlink:to="ifrs-full_AdjustmentsForProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForProvisions_lbl" xml:lang="en-US">Allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForInterestIncome" xlink:label="ifrs-full_AdjustmentsForInterestIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForInterestIncome" xlink:to="ifrs-full_AdjustmentsForInterestIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForInterestIncome_lbl" xml:lang="en-US">Interest income from investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForInterestExpense" xlink:label="ifrs-full_AdjustmentsForInterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForInterestExpense" xlink:to="ifrs-full_AdjustmentsForInterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForInterestExpense_lbl" xml:lang="en-US">Interest expense from financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl" xml:lang="en-US">Unrealized foreign exchange loss (gain), net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl" xml:lang="en-US">Income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xml:lang="en-US">Total Adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xml:lang="en-US">(Increase) in Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl" xml:lang="en-US">Decrease/(Increase) in Related parties receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xml:lang="en-US">(Increase) in Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_lbl" xml:lang="en-US">(Increase) in Accounts receivable other, recoverable taxes and prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xml:lang="en-US">Increase/(Decrease) in Accounts payable trade</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl" xml:lang="en-US">Increase/(Decrease) in Related parties payables</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_lbl" xml:lang="en-US">Increase in Accounts payable other and accrued liabilities and taxes other than income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash flows provided by operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Investing activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Acquisition of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets_lbl" xml:lang="en-US">Decrease/(increase) in other non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:to="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Decrease/(increase) in Other investments</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Loans granted to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Collection of loans to related parties</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Interest income collected</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_lbl" xml:lang="en-US">Repurchase and placement of own capital stocks, net</link:label>
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" />
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfNatureOfBusinessAbstract" xlink:label="simecb_DisclosureOfNatureOfBusinessAbstract" />
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatory" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory_lbl" xml:lang="en-US">Nature of business</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfBusinessCombinationsAbstract" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfBusinessCombinationsExplanatory" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsExplanatory_lbl" xml:lang="en-US">Significant events</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceAbstract" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceAbstract_lbl" xml:lang="en-US">Disclosure of application of new and amended standards and interpretations and standards not in force yet [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_lbl" xml:lang="en-US">Application of new and amended standards and interpretations and standards not in force yet</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_BasisOfPreparationAndPresentationOfFinancialStatementsAbstract" xlink:label="simecb_BasisOfPreparationAndPresentationOfFinancialStatementsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfBasisOfPreparationAndPresentationOfFinancialStatementsAbstract" xlink:label="simecb_DisclosureOfBasisOfPreparationAndPresentationOfFinancialStatementsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationAbstract" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationAbstract" />
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashAndCashEquivalentsAbstract" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfIntangibleAssetsAbstract" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsAbstract" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl" xml:lang="en-US">Short-term debt</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TradeAndOtherPayablesAbstract" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract_lbl" xml:lang="en-US">Major components of tax expense (income) [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfClassesOfShareCapitalAbstract" xlink:label="ifrs-full_DisclosureOfClassesOfShareCapitalAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfNoncontrollingInterestAbstract_lbl" xml:lang="en-US">Disclosure of Non-controlling interest [Abstract]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract_lbl" xml:lang="en-US">Disclosure of transactions between related parties [abstract]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseByNatureAbstract_lbl" xml:lang="en-US">Expenses by nature [abstract]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory_lbl" xml:lang="en-US">Cost of sales and expenses by their nature</link:label>
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfFinancialInstrumentsAbstract" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory_lbl" xml:lang="en-US">Schedule of Balances Receivable from and Payable to Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfExpensesExplanatory" xlink:label="ifrs-full_DisclosureOfExpensesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfExpensesExplanatory_lbl" xml:lang="en-US">Schedule of Cost of Sales and Administration Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory" xlink:label="simecb_DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfFinancialAssetsExplanatory" xlink:label="ifrs-full_DisclosureOfFinancialAssetsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialAssetsExplanatory_lbl" xml:lang="en-US">Schedule of Book Value of Assets and liabilities Denominated in Foreign Currency</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory" xlink:label="simecb_DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsExplanatory" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsExplanatory_lbl" xml:lang="en-US">Schedule of Information by Region</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory_lbl" xml:lang="en-US">Schedule of Information on Products</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:to="ifrs-full_DisclosureOfGeographicalAreasExplanatory_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfRetrospectiveRestatementOfFinancialStatementsAbstract" xlink:to="simecb_DisclosureOfRetrospectiveRestatementOfFinancialStatementsAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_DisclosureOfRetrospectiveRestatementOfFinancialStatementsAbstract_2_lbl" xml:lang="en-US">Retrospective Restatement Of 2016 And 2017 Financial Statements</link:label>
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfDetailedInformationAboutBalancesOfRelatedPartiesCorrectedThroughReclassificationFromShorttermAssetsToLongtermAssetExplanatory" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesOfRelatedPartiesCorrectedThroughReclassificationFromShorttermAssetsToLongtermAssetExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory" xlink:label="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory_lbl" xml:lang="en-US">Schedule of Changes to Consolidated Balance Sheet</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedComprehensiveIncomeStatementExplanatory" xlink:label="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedComprehensiveIncomeStatementExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedComprehensiveIncomeStatementExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedComprehensiveIncomeStatementExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedComprehensiveIncomeStatementExplanatory_lbl" xml:lang="en-US">Schedule of Changes to Consolidated Comprehensive Income Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedStatementsOfCashFlowsExplanatory" xlink:label="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedStatementsOfCashFlowsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedStatementsOfCashFlowsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedStatementsOfCashFlowsExplanatory_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DisclosureOfDetailedInformationAboutModificationsForErrorsInRegisterOfInterestsInReceivablesInPresentationAndReclassificationOfAccountsReceivableAndPayableFromRelatedPartiesExplanatory" xlink:label="simecb_DisclosureOfDetailedInformationAboutModificationsForErrorsInRegisterOfInterestsInReceivablesInPresentationAndReclassificationOfAccountsReceivableAndPayableFromRelatedPartiesExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfBusinessCombinationsTable" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsTable" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about business combination [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable" xlink:label="ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable_lbl" xml:lang="en-US">Shares acquired by subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xml:lang="en-US">Percentage of capital stock acquired by subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_EquityInterestsOfAcquirer" xlink:label="ifrs-full_EquityInterestsOfAcquirer" />
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ProductionCapacity" xlink:label="simecb_ProductionCapacity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProductionCapacity" xlink:to="simecb_ProductionCapacity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ProductionCapacity_lbl" xml:lang="en-US">Production capacity</link:label>
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_NumberOfSharesInInvestment" xlink:label="simecb_NumberOfSharesInInvestment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NumberOfSharesInInvestment" xlink:to="simecb_NumberOfSharesInInvestment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NumberOfSharesInInvestment_lbl" xml:lang="en-US">Number of shares in investment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ChangesInEquity" xlink:label="ifrs-full_ChangesInEquity" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ChangesInEquity_lbl" xml:lang="en-US">Increased in capital stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_lbl" xml:lang="en-US">Increased in capital stock, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TaxEffectOfTaxLosses" xlink:label="ifrs-full_TaxEffectOfTaxLosses" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxEffectOfTaxLosses_lbl" xml:lang="en-US">Tax losses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_PropertyDevelopmentAndProjectManagementExpense" xlink:label="ifrs-full_PropertyDevelopmentAndProjectManagementExpense" />
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      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AreaOfLandUsedForPlant" xlink:label="simecb_AreaOfLandUsedForPlant" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AreaOfLandUsedForPlant" xlink:to="simecb_AreaOfLandUsedForPlant_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AreaOfLandUsedForPlant_lbl" xml:lang="en-US">Length of new plant for special steel</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DescriptionOfConstructionTerm" xlink:label="simecb_DescriptionOfConstructionTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfConstructionTerm" xlink:to="simecb_DescriptionOfConstructionTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DescriptionOfConstructionTerm_lbl" xml:lang="en-US">Construction term</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfPreoperativePeriod" xlink:to="simecb_DescriptionOfPreoperativePeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DescriptionOfPreoperativePeriod_lbl" xml:lang="en-US">Pre-operative period</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_NetBookValueOfFurnaceExceededFairValue" xlink:label="simecb_NetBookValueOfFurnaceExceededFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetBookValueOfFurnaceExceededFairValue" xlink:to="simecb_NetBookValueOfFurnaceExceededFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NetBookValueOfFurnaceExceededFairValue_lbl" xml:lang="en-US">Net book value of furnace exceeded fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable_lbl" xml:lang="en-US">Disclosure of subsidiaries [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems_lbl" xml:lang="en-US">Disclosure of subsidiaries [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl" xml:lang="en-US">Percentage of equity owned</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CokeInventory" xlink:label="simecb_CokeInventory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventory" xlink:to="simecb_CokeInventory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CokeInventory_lbl" xml:lang="en-US">Coke inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CokeInventoryValue" xlink:label="simecb_CokeInventoryValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventoryValue" xlink:to="simecb_CokeInventoryValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CokeInventoryValue_lbl" xml:lang="en-US">Coke inventory, value</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AveragePriceOfCokePerMetricTons" xlink:label="simecb_AveragePriceOfCokePerMetricTons" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AveragePriceOfCokePerMetricTons" xlink:to="simecb_AveragePriceOfCokePerMetricTons_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AveragePriceOfCokePerMetricTons_lbl" xml:lang="en-US">Average price of coke per metric tons</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:to="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl" xml:lang="en-US">Percentage range of changes in fair value or cash flows of hedging instrument</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ClosingForeignExchangeRate" xlink:label="ifrs-full_ClosingForeignExchangeRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClosingForeignExchangeRate" xlink:to="ifrs-full_ClosingForeignExchangeRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClosingForeignExchangeRate_lbl" xml:lang="en-US">Current exchange rate as of (Mexican pesos per one U.S. dollar)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AverageForeignExchangeRate" xlink:label="ifrs-full_AverageForeignExchangeRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageForeignExchangeRate" xlink:to="ifrs-full_AverageForeignExchangeRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AverageForeignExchangeRate_lbl" xml:lang="en-US">Average exchange rate for the year ended December 31 (Mexican pesos per one U.S. dollar)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:label="ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:to="ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Estimated useful lives of assets in Years</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherCurrentFinancialAssets" xlink:label="ifrs-full_OtherCurrentFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentFinancialAssets" xlink:to="ifrs-full_OtherCurrentFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentFinancialAssets_lbl" xml:lang="en-US">Other investment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_Cash" xlink:label="ifrs-full_Cash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Cash" xlink:to="ifrs-full_Cash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Cash_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashEquivalents" xlink:label="ifrs-full_CashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashEquivalents" xlink:to="ifrs-full_CashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashEquivalents_lbl" xml:lang="en-US">Cash equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashAndCashEquivalents_4_lbl" xml:lang="en-US">Total cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AmountOfAdvancesRelatedToAllocationOfAccounts" xlink:label="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts" xlink:to="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts_lbl" xml:lang="en-US">Amount of advances related to allocation of accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_NominalAmountOfAccountsReceivables" xlink:label="simecb_NominalAmountOfAccountsReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NominalAmountOfAccountsReceivables" xlink:to="simecb_NominalAmountOfAccountsReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NominalAmountOfAccountsReceivables_lbl" xml:lang="en-US">Nominal amount of accounts receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DiscountsFees" xlink:label="simecb_DiscountsFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DiscountsFees" xlink:to="simecb_DiscountsFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DiscountsFees_lbl" xml:lang="en-US">Discounts fees</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AmountOfRecoveredByBuyer" xlink:label="simecb_AmountOfRecoveredByBuyer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfRecoveredByBuyer" xlink:to="simecb_AmountOfRecoveredByBuyer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfRecoveredByBuyer_lbl" xml:lang="en-US">Amount of recovered by buyer</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable" xlink:to="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable_lbl" xml:lang="en-US">Disclosure of financial assets that are either past due or impaired [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:to="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems_lbl" xml:lang="en-US">Disclosure of financial assets that are either past due or impaired [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PastDueStatusAxis_2_lbl" xml:lang="en-US">Past due status [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_FinancialAssets" xlink:label="ifrs-full_FinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssets_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Balance at beginning of year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Translations effects</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xml:lang="en-US">Balance at end of year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ValueAddedTaxReceivables" xlink:label="ifrs-full_ValueAddedTaxReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ValueAddedTaxReceivables" xlink:to="ifrs-full_ValueAddedTaxReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ValueAddedTaxReceivables_lbl" xml:lang="en-US">Valued Added Tax</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_IncomeTax" xlink:label="simecb_IncomeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTax" xlink:to="simecb_IncomeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTax_lbl" xml:lang="en-US">Income Tax</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OtherAssetsRecoverable" xlink:label="simecb_OtherAssetsRecoverable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAssetsRecoverable" xlink:to="simecb_OtherAssetsRecoverable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherAssetsRecoverable_lbl" xml:lang="en-US">Other</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxAssetsCurrent" xlink:to="ifrs-full_CurrentTaxAssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentTaxAssetsCurrent_2_lbl" xml:lang="en-US">Total recoverable taxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfInventoriesAbstract" xlink:to="simecb_DisclosureOfInventoriesAbstract_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfInventoriesAbstract_3_lbl" xml:lang="en-US">Inventories Schedule Of Short-term And Long-term Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ClassesOfInventoriesAbstract" xlink:label="ifrs-full_ClassesOfInventoriesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfInventoriesAbstract" xlink:to="ifrs-full_ClassesOfInventoriesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfInventoriesAbstract_lbl" xml:lang="en-US">Short-term:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_FinishedGoods" xlink:label="ifrs-full_FinishedGoods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinishedGoods" xlink:to="ifrs-full_FinishedGoods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinishedGoods_lbl" xml:lang="en-US">Finished goods</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_WorkInProgress" xlink:label="ifrs-full_WorkInProgress" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WorkInProgress" xlink:to="ifrs-full_WorkInProgress_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WorkInProgress_lbl" xml:lang="en-US">Work in process</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherInventories" xlink:label="ifrs-full_OtherInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherInventories" xlink:to="ifrs-full_OtherInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherInventories_lbl" xml:lang="en-US">Billets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies_lbl" xml:lang="en-US">Raw materials and supplies</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_SpareParts" xlink:label="ifrs-full_SpareParts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SpareParts" xlink:to="ifrs-full_SpareParts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SpareParts_lbl" xml:lang="en-US">Materials, spare parts and rollers</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentInventoriesInTransit" xlink:label="ifrs-full_CurrentInventoriesInTransit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentInventoriesInTransit" xlink:to="ifrs-full_CurrentInventoriesInTransit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentInventoriesInTransit_lbl" xml:lang="en-US">Materials in transit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Inventories_2_lbl" xml:lang="en-US">Short-term Inventories, net</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ClassesOfLongTermInventoriesAbstract" xlink:label="simecb_ClassesOfLongTermInventoriesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassesOfLongTermInventoriesAbstract" xlink:to="simecb_ClassesOfLongTermInventoriesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ClassesOfLongTermInventoriesAbstract_lbl" xml:lang="en-US">Long-term:</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Coke" xlink:label="simecb_Coke" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Coke" xlink:to="simecb_Coke_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Coke_lbl" xml:lang="en-US">Coke</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_SparePartsNoncurrent" xlink:label="simecb_SparePartsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SparePartsNoncurrent" xlink:to="simecb_SparePartsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SparePartsNoncurrent_lbl" xml:lang="en-US">Spare parts</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_Rollers" xlink:label="simecb_Rollers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Rollers" xlink:to="simecb_Rollers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Rollers_lbl" xml:lang="en-US">Rollers</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_NonCurrentFinishedGoods" xlink:label="simecb_NonCurrentFinishedGoods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentFinishedGoods" xlink:to="simecb_NonCurrentFinishedGoods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonCurrentFinishedGoods_lbl" xml:lang="en-US">Finished godos</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_GrossNoncurrentInventories" xlink:label="simecb_GrossNoncurrentInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_GrossNoncurrentInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_GrossNoncurrentInventories_lbl" xml:lang="en-US">Long-term inventories, gross</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:to="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl" xml:lang="en-US">Less, valuation allowance at the lower of cost or net realizable value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="ifrs-full_NoncurrentInventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentInventories_2_lbl" xml:lang="en-US">Long-term inventories, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DepreciationExpense" xlink:label="ifrs-full_DepreciationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationExpense" xlink:to="ifrs-full_DepreciationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationExpense_lbl" xml:lang="en-US">Depreciation expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_2_lbl" xml:lang="en-US">Invested amount in equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction" xlink:label="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction" xlink:to="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction_lbl" xml:lang="en-US">Capitalized amount from labor and manufacturing overhead related to construction</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Net Book Value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Impairment charge</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_InstallationExpenses" xlink:label="simecb_InstallationExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InstallationExpenses" xlink:to="simecb_InstallationExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InstallationExpenses_lbl" xml:lang="en-US">Installation expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RecoveryAmountOfInstallationExpense" xlink:label="simecb_RecoveryAmountOfInstallationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryAmountOfInstallationExpense" xlink:to="simecb_RecoveryAmountOfInstallationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RecoveryAmountOfInstallationExpense_lbl" xml:lang="en-US">Recovery amount of installation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DemandedPaymentBySupplier" xlink:label="simecb_DemandedPaymentBySupplier" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DemandedPaymentBySupplier" xlink:to="simecb_DemandedPaymentBySupplier_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DemandedPaymentBySupplier_lbl" xml:lang="en-US">Demanded payment by supplier</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_WriteOffAmount" xlink:label="simecb_WriteOffAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_WriteOffAmount" xlink:to="simecb_WriteOffAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_WriteOffAmount_lbl" xml:lang="en-US">Write off amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DesintallationExpenses" xlink:label="simecb_DesintallationExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DesintallationExpenses" xlink:to="simecb_DesintallationExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DesintallationExpenses_lbl" xml:lang="en-US">Desintallation expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_3_lbl" xml:lang="en-US">Balance at beginning of year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Translation adjustments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_4_lbl" xml:lang="en-US">Balance at end of year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Translation effects</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xml:lang="en-US">Disclosure of detailed information about intangible assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about intangible assets [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Intangible assets impairment loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Goodwill impairment loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Amortization of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_IntangibleAssetsOtherThanGoodwillGross" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleAssetsOtherThanGoodwillGross" xlink:to="simecb_IntangibleAssetsOtherThanGoodwillGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillGross_lbl" xml:lang="en-US">Intangible and other non-current assets, gross</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherNoncurrentAssets" xlink:label="ifrs-full_OtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentAssets" xlink:to="ifrs-full_OtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentAssets_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Intangible and other non-current assets, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Amortization period (years)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_2_lbl" xml:lang="en-US">Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Low</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Adjustment effect of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_3_lbl" xml:lang="en-US">Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xml:lang="en-US">Disclosure of detailed information about borrowings [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about borrowings [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BorrowingsByNameAxis_2_lbl" xml:lang="en-US">Borrowings by name [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_BorrowingsInterestRate" xlink:label="ifrs-full_BorrowingsInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsInterestRate_lbl" xml:lang="en-US">Annual interest rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ShorttermBorrowings_2_lbl" xml:lang="en-US">Principal amount outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_2_lbl" xml:lang="en-US">Trade accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TradeAccountsPayableAndOtherAccruedLiabilities" xlink:label="simecb_TradeAccountsPayableAndOtherAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeAccountsPayableAndOtherAccruedLiabilities" xlink:to="simecb_TradeAccountsPayableAndOtherAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_TradeAccountsPayableAndOtherAccruedLiabilities_lbl" xml:lang="en-US">Total accounts payable trade and other accrued liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansTable" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansTable" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansTable_lbl" xml:lang="en-US">Disclosure of defined benefit plans [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems_lbl" xml:lang="en-US">Disclosure of defined benefit plans [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentageOfCollectiveBargainingAgreements" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfCollectiveBargainingAgreements" xlink:to="simecb_PercentageOfCollectiveBargainingAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements_lbl" xml:lang="en-US">Percentage of collective bargaining agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentageShareOfEmployersProfits" xlink:label="simecb_PercentageShareOfEmployersProfits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageShareOfEmployersProfits" xlink:to="simecb_PercentageShareOfEmployersProfits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageShareOfEmployersProfits_lbl" xml:lang="en-US">Percentage share of employers profits</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_EmployeeProfitSharingAmount" xlink:label="simecb_EmployeeProfitSharingAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeProfitSharingAmount" xlink:to="simecb_EmployeeProfitSharingAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeProfitSharingAmount_lbl" xml:lang="en-US">Employee profit sharing amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentagePaymentOfWorkersDailyIntegratedSalary" xlink:label="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary" xlink:to="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary_lbl" xml:lang="en-US">Percentage payment of workers daily integrated salary</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl" xml:lang="en-US">Defined contribution plan expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" xlink:label="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" xlink:to="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost_lbl" xml:lang="en-US">Agreement description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" xlink:label="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" xlink:to="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan_lbl" xml:lang="en-US">Company's quarterly contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:to="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl" xml:lang="en-US">Fixed amount per hour for each covered employees</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_VestingPercentageDefinedBenefitPlan" xlink:label="simecb_VestingPercentageDefinedBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VestingPercentageDefinedBenefitPlan" xlink:to="simecb_VestingPercentageDefinedBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VestingPercentageDefinedBenefitPlan_lbl" xml:lang="en-US">Vesting percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_VestingPeriodDefinedBenefitPlan" xlink:label="simecb_VestingPeriodDefinedBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VestingPeriodDefinedBenefitPlan" xlink:to="simecb_VestingPeriodDefinedBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VestingPeriodDefinedBenefitPlan_lbl" xml:lang="en-US">Vesting period</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:to="simecb_PercentageMatchingContributionForFirstFivePercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage_lbl" xml:lang="en-US">Percentage matching contribution for the first 5.0%</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xml:lang="en-US">Discount rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xml:lang="en-US">Rate of salary increase</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Current service cost</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FinancialCostNetDefinedBenefitLiabilityAsset" xlink:label="simecb_FinancialCostNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialCostNetDefinedBenefitLiabilityAsset" xlink:to="simecb_FinancialCostNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinancialCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Financial cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Past service cost</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset" xlink:label="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset" xlink:to="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Anticipated reduction obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial losses (gains) recognized in the year</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DefinedBenefitsCosts" xlink:label="simecb_DefinedBenefitsCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitsCosts" xlink:to="simecb_DefinedBenefitsCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_DefinedBenefitsCosts_lbl" xml:lang="en-US">Net cost of benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DefinedBenefitCostOfSales" xlink:label="simecb_DefinedBenefitCostOfSales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitCostOfSales" xlink:to="simecb_DefinedBenefitCostOfSales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DefinedBenefitCostOfSales_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DefinedBenefitAdministrativeExpenses" xlink:label="simecb_DefinedBenefitAdministrativeExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitAdministrativeExpenses" xlink:to="simecb_DefinedBenefitAdministrativeExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DefinedBenefitAdministrativeExpenses_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_lbl" xml:lang="en-US">Opening balance of the defined benefit obligation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Past service cost</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Actuarial losses (gains)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_2_lbl" xml:lang="en-US">Closing balance of the defined benefit obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable_lbl" xml:lang="en-US">Disclosure of temporary difference, unused tax losses and unused tax credits [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems_lbl" xml:lang="en-US">Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ApplicableTaxRate" xlink:label="ifrs-full_ApplicableTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ApplicableTaxRate" xlink:to="ifrs-full_ApplicableTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ApplicableTaxRate_lbl" xml:lang="en-US">Effective tax rate</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DescriptionOfDecreeIssuedByFinanceMinistry" xlink:label="simecb_DescriptionOfDecreeIssuedByFinanceMinistry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfDecreeIssuedByFinanceMinistry" xlink:to="simecb_DescriptionOfDecreeIssuedByFinanceMinistry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DescriptionOfDecreeIssuedByFinanceMinistry_lbl" xml:lang="en-US">Description of decree issued by finance ministry</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentageOfInvestmentOfNewFixedAssets" xlink:label="simecb_PercentageOfInvestmentOfNewFixedAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfInvestmentOfNewFixedAssets" xlink:to="simecb_PercentageOfInvestmentOfNewFixedAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfInvestmentOfNewFixedAssets_lbl" xml:lang="en-US">Percentage of investment of new fixed assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl" xml:lang="en-US">Expiration period</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentTaxExpenseIncome" xlink:label="ifrs-full_CurrentTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxExpenseIncome" xlink:to="ifrs-full_CurrentTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentTaxExpenseIncome_lbl" xml:lang="en-US">Income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Deferred Tax</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_2_lbl" xml:lang="en-US">Income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ExpectedBenefitTaxExpense" xlink:label="simecb_ExpectedBenefitTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExpectedBenefitTaxExpense" xlink:to="simecb_ExpectedBenefitTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ExpectedBenefitTaxExpense_lbl" xml:lang="en-US">Expected benefit, expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:label="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:to="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract_lbl" xml:lang="en-US">Increase (decrease) as a result of:</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_IncreaseDecreaseInInflationEffectsNet" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:to="simecb_IncreaseDecreaseInInflationEffectsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet_lbl" xml:lang="en-US">Inflation effects, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TaxEffectFromChangeInTaxRate" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxEffectFromChangeInTaxRate" xlink:to="ifrs-full_TaxEffectFromChangeInTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate_lbl" xml:lang="en-US">Effect between nominal rate from USA and Mexico</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:to="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl" xml:lang="en-US">Benefit from utilization of tax loss carry-forward and others</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl" xml:lang="en-US">Others, net (includes permanent items)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_3_lbl" xml:lang="en-US">Income tax expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_2_lbl" xml:lang="en-US">Expiration Date</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TaxLossesPendingOfAmortization" xlink:label="simecb_TaxLossesPendingOfAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesPendingOfAmortization" xlink:to="simecb_TaxLossesPendingOfAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TaxLossesPendingOfAmortization_lbl" xml:lang="en-US">Tax losses available</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DeferredTaxAssetsAbstract" xlink:label="simecb_DeferredTaxAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAbstract" xlink:to="simecb_DeferredTaxAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DeferredTaxAssetsAbstract_lbl" xml:lang="en-US">Deferred tax assets:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxAssets_lbl" xml:lang="en-US">Deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DeferredTaxLiabilityAbstract" xlink:label="simecb_DeferredTaxLiabilityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxLiabilityAbstract" xlink:to="simecb_DeferredTaxLiabilityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DeferredTaxLiabilityAbstract_lbl" xml:lang="en-US">Deferred tax liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="ifrs-full_DeferredTaxLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilities_lbl" xml:lang="en-US">Total deferred liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xml:lang="en-US">Deferred tax liabilities, net</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_IfrsStatementTable" xlink:label="simecb_IfrsStatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IfrsStatementTable" xlink:to="simecb_IfrsStatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IfrsStatementTable_lbl" xml:lang="en-US">Statement Table [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_IfrsStatementLineItems" xlink:label="simecb_IfrsStatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IfrsStatementLineItems" xlink:to="simecb_IfrsStatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IfrsStatementLineItems_lbl" xml:lang="en-US">Statement Line Items [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentageOfLegalReserve" xlink:label="simecb_PercentageOfLegalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfLegalReserve" xlink:to="simecb_PercentageOfLegalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfLegalReserve_lbl" xml:lang="en-US">Percentage of legal reserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:to="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_2_lbl" xml:lang="en-US">Legal reserve amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentageOfNominalCapital" xlink:label="simecb_PercentageOfNominalCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfNominalCapital" xlink:to="simecb_PercentageOfNominalCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfNominalCapital_lbl" xml:lang="en-US">Percentage of nominal capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CapitalReserve" xlink:label="ifrs-full_CapitalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalReserve" xlink:to="ifrs-full_CapitalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalReserve_lbl" xml:lang="en-US">Reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_IncreaseDecreaseReserveAmount" xlink:label="simecb_IncreaseDecreaseReserveAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseReserveAmount" xlink:to="simecb_IncreaseDecreaseReserveAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncreaseDecreaseReserveAmount_lbl" xml:lang="en-US">Increase reserve amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TreasuryShares" xlink:label="ifrs-full_TreasuryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TreasuryShares" xlink:to="ifrs-full_TreasuryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TreasuryShares_lbl" xml:lang="en-US">Treasury Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_PurchaseOfTreasuryShares" xlink:label="ifrs-full_PurchaseOfTreasuryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfTreasuryShares" xlink:to="ifrs-full_PurchaseOfTreasuryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfTreasuryShares_lbl" xml:lang="en-US">Treasury amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions_lbl" xml:lang="en-US">Profit (loss) on treasury shares</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FixedCapitalShares" xlink:label="simecb_FixedCapitalShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalShares" xlink:to="simecb_FixedCapitalShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FixedCapitalShares_lbl" xml:lang="en-US">Fixed capital, Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_VariableCapitalShares" xlink:label="simecb_VariableCapitalShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalShares" xlink:to="simecb_VariableCapitalShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VariableCapitalShares_lbl" xml:lang="en-US">Variable capital, Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ShareCapital" xlink:label="simecb_ShareCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapital" xlink:to="simecb_ShareCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_ShareCapital_lbl" xml:lang="en-US">Share capital, Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_EffectOfRestatementShares" xlink:label="simecb_EffectOfRestatementShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementShares" xlink:to="simecb_EffectOfRestatementShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EffectOfRestatementShares_lbl" xml:lang="en-US">Effect of restatement, Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NumberOfSharesAuthorised" xlink:label="ifrs-full_NumberOfSharesAuthorised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesAuthorised" xlink:to="ifrs-full_NumberOfSharesAuthorised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NumberOfSharesAuthorised_lbl" xml:lang="en-US">Total shares</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FixedCapitalAmount" xlink:label="simecb_FixedCapitalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalAmount" xlink:to="simecb_FixedCapitalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FixedCapitalAmount_lbl" xml:lang="en-US">Fixed capital, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_VariableCapitalAmount" xlink:label="simecb_VariableCapitalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalAmount" xlink:to="simecb_VariableCapitalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VariableCapitalAmount_lbl" xml:lang="en-US">Variable capital, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ShareCapitalAmount" xlink:label="simecb_ShareCapitalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalAmount" xlink:to="simecb_ShareCapitalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_ShareCapitalAmount_lbl" xml:lang="en-US">Share capital, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_EffectOfRestatementAmount" xlink:label="simecb_EffectOfRestatementAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementAmount" xlink:to="simecb_EffectOfRestatementAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EffectOfRestatementAmount_lbl" xml:lang="en-US">Effect of restatement, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_SharesAmount" xlink:label="simecb_SharesAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SharesAmount" xlink:to="simecb_SharesAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SharesAmount_lbl" xml:lang="en-US">Total shares, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NumberOfSharesOutstanding" xlink:label="ifrs-full_NumberOfSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl" xml:lang="en-US">Shares outstanding at beginning of year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_2_lbl" xml:lang="en-US">(Repurchase) issuance of capital shares, net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_2_lbl" xml:lang="en-US">Shares outstanding at year end</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNoncontrollingInterestAbstract" xlink:to="simecb_DisclosureOfNoncontrollingInterestAbstract_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfNoncontrollingInterestAbstract_3_lbl" xml:lang="en-US">Non-controlling Interest Schedule Of Non-controlling Interest Changes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_NoncontrollingInterests_2_lbl" xml:lang="en-US">Balance at beginning of year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_2_lbl" xml:lang="en-US">Share of profits and losses for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:to="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl" xml:lang="en-US">Share of translation effects of foreign subsidiaries</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NoncontrollingInterests_3_lbl" xml:lang="en-US">Balance at the end of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xml:lang="en-US">Disclosure of transactions between related parties [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems_lbl" xml:lang="en-US">Disclosure of transactions between related parties [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis_2_lbl" xml:lang="en-US">Categories of related parties [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_Borrowings" xlink:label="ifrs-full_Borrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Borrowings_lbl" xml:lang="en-US">Loan</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermBorrowings_lbl" xml:lang="en-US">Borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_InterestPayable" xlink:label="ifrs-full_InterestPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPayable" xlink:to="ifrs-full_InterestPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPayable_lbl" xml:lang="en-US">Interest</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_BalanceAmount" xlink:label="simecb_BalanceAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalanceAmount" xlink:to="simecb_BalanceAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BalanceAmount_lbl" xml:lang="en-US">Balance amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BorrowingsInterestRate_2_lbl" xml:lang="en-US">Interest rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageForeignExchangeRate" xlink:to="ifrs-full_AverageForeignExchangeRate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AverageForeignExchangeRate_2_lbl" xml:lang="en-US">Exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncreaseDecreaseThroughForeignExchangeFinancialAssets" xlink:label="ifrs-full_IncreaseDecreaseThroughForeignExchangeFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughForeignExchangeFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughForeignExchangeFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughForeignExchangeFinancialAssets_lbl" xml:lang="en-US">Exchange amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ValueAddedTaxPayables" xlink:label="ifrs-full_ValueAddedTaxPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ValueAddedTaxPayables" xlink:to="ifrs-full_ValueAddedTaxPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ValueAddedTaxPayables_lbl" xml:lang="en-US">Value added tax payables</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_BorrowingsPayable" xlink:label="simecb_BorrowingsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BorrowingsPayable" xlink:to="simecb_BorrowingsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BorrowingsPayable_lbl" xml:lang="en-US">Loan payable</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_HoldingCompanyAbstract" xlink:label="simecb_HoldingCompanyAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingCompanyAbstract" xlink:to="simecb_HoldingCompanyAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_HoldingCompanyAbstract_lbl" xml:lang="en-US">Holding company</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_InterestExpenses" xlink:label="simecb_InterestExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenses" xlink:to="simecb_InterestExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InterestExpenses_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" xlink:label="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" xlink:to="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions_lbl" xml:lang="en-US">Interest income</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ManagementPersonnelAbstract" xlink:label="simecb_ManagementPersonnelAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ManagementPersonnelAbstract" xlink:to="simecb_ManagementPersonnelAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ManagementPersonnelAbstract_lbl" xml:lang="en-US">Management staff</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AdministrativeServicesExpenditures" xlink:label="simecb_AdministrativeServicesExpenditures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeServicesExpenditures" xlink:to="simecb_AdministrativeServicesExpenditures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdministrativeServicesExpenditures_lbl" xml:lang="en-US">Administrative services expenditures</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OtherRelatedPartiesAbstract" xlink:label="simecb_OtherRelatedPartiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherRelatedPartiesAbstract" xlink:to="simecb_OtherRelatedPartiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherRelatedPartiesAbstract_lbl" xml:lang="en-US">Other related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" xlink:label="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" xlink:to="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions_lbl" xml:lang="en-US">Sales</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" xlink:label="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" xlink:to="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions_lbl" xml:lang="en-US">Purchases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xml:lang="en-US">Direct short-term benefits</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_2_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NoncurrentLoansAndReceivables" xlink:label="ifrs-full_NoncurrentLoansAndReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLoansAndReceivables" xlink:to="ifrs-full_NoncurrentLoansAndReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLoansAndReceivables_lbl" xml:lang="en-US">Loans to related parties, long term</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_BalancesReceivable" xlink:label="simecb_BalancesReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalancesReceivable" xlink:to="simecb_BalancesReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BalancesReceivable_lbl" xml:lang="en-US">Balances receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_LongtermDeposits" xlink:label="ifrs-full_LongtermDeposits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermDeposits" xlink:to="ifrs-full_LongtermDeposits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermDeposits_lbl" xml:lang="en-US">Total long term</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_2_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_BalancePayable" xlink:label="simecb_BalancePayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalancePayable" xlink:to="simecb_BalancePayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BalancePayable_lbl" xml:lang="en-US">Balance payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_RawMaterialsAndConsumablesUsed" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:to="ifrs-full_RawMaterialsAndConsumablesUsed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed_lbl" xml:lang="en-US">Raw materials and consumables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_EnergyExpense" xlink:label="ifrs-full_EnergyExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EnergyExpense" xlink:to="ifrs-full_EnergyExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EnergyExpense_lbl" xml:lang="en-US">Electrical energy</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FerroalloysExpense" xlink:label="simecb_FerroalloysExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerroalloysExpense" xlink:to="simecb_FerroalloysExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FerroalloysExpense_lbl" xml:lang="en-US">Ferroalloys</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RefractoriesExpense" xlink:label="simecb_RefractoriesExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RefractoriesExpense" xlink:to="simecb_RefractoriesExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RefractoriesExpense_lbl" xml:lang="en-US">Refractories</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OxygenExpense" xlink:label="simecb_OxygenExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OxygenExpense" xlink:to="simecb_OxygenExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OxygenExpense_lbl" xml:lang="en-US">Oxygen</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ElectrodesExpense" xlink:label="simecb_ElectrodesExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectrodesExpense" xlink:to="simecb_ElectrodesExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ElectrodesExpense_lbl" xml:lang="en-US">Electrodes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_FuelExpense" xlink:label="ifrs-full_FuelExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FuelExpense" xlink:to="ifrs-full_FuelExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FuelExpense_lbl" xml:lang="en-US">Gas and fuels</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_LaborExpense" xlink:label="simecb_LaborExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborExpense" xlink:to="simecb_LaborExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LaborExpense_lbl" xml:lang="en-US">Labor</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OperatingExpense" xlink:label="ifrs-full_OperatingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_OperatingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OperatingExpense_lbl" xml:lang="en-US">Operation materials</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DepreciationAndAmortisationExpense" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_RepairsAndMaintenanceExpense" xlink:label="ifrs-full_RepairsAndMaintenanceExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepairsAndMaintenanceExpense" xlink:to="ifrs-full_RepairsAndMaintenanceExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RepairsAndMaintenanceExpense_lbl" xml:lang="en-US">Maintenance</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PropertyTaxExpensePropertyTaxExpense" xlink:label="simecb_PropertyTaxExpensePropertyTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyTaxExpensePropertyTaxExpense" xlink:to="simecb_PropertyTaxExpensePropertyTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyTaxExpensePropertyTaxExpense_lbl" xml:lang="en-US">Other expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ExpenseByNature" xlink:label="ifrs-full_ExpenseByNature" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNature" xlink:to="ifrs-full_ExpenseByNature_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ExpenseByNature_lbl" xml:lang="en-US">Total expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CostOfSales_2_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdministrativeExpense_2_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CancellationOfBalances" xlink:label="simecb_CancellationOfBalances" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CancellationOfBalances" xlink:to="simecb_CancellationOfBalances_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CancellationOfBalances_lbl" xml:lang="en-US">Cancellation of balances</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_UninstallingExpensesOfEquipmentFuch" xlink:label="simecb_UninstallingExpensesOfEquipmentFuch" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UninstallingExpensesOfEquipmentFuch" xlink:to="simecb_UninstallingExpensesOfEquipmentFuch_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UninstallingExpensesOfEquipmentFuch_lbl" xml:lang="en-US">Uninstalling expenses of equipment Fuch</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_LandTreatments" xlink:label="simecb_LandTreatments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LandTreatments" xlink:to="simecb_LandTreatments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LandTreatments_lbl" xml:lang="en-US">Land treatments in Pacific Steel, Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherExpenseByFunction" xlink:label="ifrs-full_OtherExpenseByFunction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherExpenseByFunction" xlink:to="ifrs-full_OtherExpenseByFunction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OtherExpenseByFunction_lbl" xml:lang="en-US">Other expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_SaleOfScrap" xlink:label="simecb_SaleOfScrap" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleOfScrap" xlink:to="simecb_SaleOfScrap_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_SaleOfScrap_lbl" xml:lang="en-US">Sale of scrap</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RecoveryOfLoss" xlink:label="simecb_RecoveryOfLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryOfLoss" xlink:to="simecb_RecoveryOfLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_RecoveryOfLoss_lbl" xml:lang="en-US">Recovery of loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_IncomeFromFinesAndPenalties" xlink:label="ifrs-full_IncomeFromFinesAndPenalties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeFromFinesAndPenalties" xlink:to="ifrs-full_IncomeFromFinesAndPenalties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeFromFinesAndPenalties_lbl" xml:lang="en-US">Penalty to client for canceling its supply contract</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_UpdateOfBalancesInFavorInTaxes" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UpdateOfBalancesInFavorInTaxes" xlink:to="simecb_UpdateOfBalancesInFavorInTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes_lbl" xml:lang="en-US">Update of balances in favor in taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherIncome" xlink:label="ifrs-full_OtherIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherIncome_lbl" xml:lang="en-US">Other income</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OtherIncomeNet" xlink:label="simecb_OtherIncomeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeNet" xlink:to="simecb_OtherIncomeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="simecb_OtherIncomeNet_lbl" xml:lang="en-US">Other income</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OtherIncomeAndOtherExpensesNet" xlink:label="simecb_OtherIncomeAndOtherExpensesNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeAndOtherExpensesNet" xlink:to="simecb_OtherIncomeAndOtherExpensesNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="simecb_OtherIncomeAndOtherExpensesNet_lbl" xml:lang="en-US">Other (income) and other expenses, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable" xlink:label="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable" xlink:to="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable_lbl" xml:lang="en-US">Disclosure of nature and extent of risks arising from financial instruments [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems" xlink:label="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems" xlink:to="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems_lbl" xml:lang="en-US">Disclosure of nature and extent of risks arising from financial instruments [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TypesOfRisksAxis_2_lbl" xml:lang="en-US">Types of risks [axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssets_2_lbl" xml:lang="en-US">Short - term assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilities_2_lbl" xml:lang="en-US">Short - term liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentAssetsLiabilities" xlink:label="ifrs-full_CurrentAssetsLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsLiabilities" xlink:to="ifrs-full_CurrentAssetsLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentAssetsLiabilities_lbl" xml:lang="en-US">Net monetary asset position in foreign currency</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_BankLoansCreditLinesAbstract" xlink:label="simecb_BankLoansCreditLinesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BankLoansCreditLinesAbstract" xlink:to="simecb_BankLoansCreditLinesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BankLoansCreditLinesAbstract_lbl" xml:lang="en-US">Bank loans credit lines:</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DrawnBalances" xlink:label="simecb_DrawnBalances" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DrawnBalances" xlink:to="simecb_DrawnBalances_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DrawnBalances_lbl" xml:lang="en-US">Drawn balances</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_UndrawnBalances" xlink:label="simecb_UndrawnBalances" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UndrawnBalances" xlink:to="simecb_UndrawnBalances_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UndrawnBalances_lbl" xml:lang="en-US">Undrawn balances</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CreditExposure" xlink:label="ifrs-full_CreditExposure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CreditExposure" xlink:to="ifrs-full_CreditExposure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CreditExposure_lbl" xml:lang="en-US">Available line balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfGeographicalAreasTable" xlink:label="ifrs-full_DisclosureOfGeographicalAreasTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeographicalAreasTable" xlink:to="ifrs-full_DisclosureOfGeographicalAreasTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfGeographicalAreasTable_lbl" xml:lang="en-US">Disclosure of geographical areas [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfGeographicalAreasLineItems" xlink:label="ifrs-full_DisclosureOfGeographicalAreasLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeographicalAreasLineItems" xlink:to="ifrs-full_DisclosureOfGeographicalAreasLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfGeographicalAreasLineItems_lbl" xml:lang="en-US">Disclosure of geographical areas [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentageOfSales" xlink:label="simecb_PercentageOfSales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfSales" xlink:to="simecb_PercentageOfSales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfSales_lbl" xml:lang="en-US">Percentage of sales</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsTable" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsTable" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsTable_lbl" xml:lang="en-US">Disclosure of operating segments [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems_lbl" xml:lang="en-US">Disclosure of operating segments [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AdministrativeExpenseIncome" xlink:label="simecb_AdministrativeExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeExpenseIncome" xlink:to="simecb_AdministrativeExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_AdministrativeExpenseIncome_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xml:lang="en-US">Other income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_InterestExpenseIncomeNet" xlink:label="simecb_InterestExpenseIncomeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenseIncomeNet" xlink:to="simecb_InterestExpenseIncomeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_InterestExpenseIncomeNet_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_2_lbl" xml:lang="en-US">Exchange rate gain (loss), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossBeforeTax_2_lbl" xml:lang="en-US">Income (loss) before income taxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLoss_3_lbl" xml:lang="en-US">Net income (loss) for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OtherInformationAbstract" xlink:label="simecb_OtherInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherInformationAbstract" xlink:to="simecb_OtherInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherInformationAbstract_lbl" xml:lang="en-US">Other information:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Assets_2_lbl" xml:lang="en-US">Total assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Liabilities_2_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_3_lbl" xml:lang="en-US">Acquisitions of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfProductsAndServicesTable" xlink:label="ifrs-full_DisclosureOfProductsAndServicesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProductsAndServicesTable" xlink:to="ifrs-full_DisclosureOfProductsAndServicesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfProductsAndServicesTable_lbl" xml:lang="en-US">Disclosure of products and services [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfProductsAndServicesLineItems" xlink:label="ifrs-full_DisclosureOfProductsAndServicesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProductsAndServicesLineItems" xlink:to="ifrs-full_DisclosureOfProductsAndServicesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfProductsAndServicesLineItems_lbl" xml:lang="en-US">Disclosure of products and services [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Revenue_2_lbl" xml:lang="en-US">Revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationTable" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationTable" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationTable_lbl" xml:lang="en-US">Disclosure of contingent liabilities in business combination [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems_lbl" xml:lang="en-US">Disclosure of contingent liabilities in business combination [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ContingentAmountToPay" xlink:label="simecb_ContingentAmountToPay" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingentAmountToPay" xlink:to="simecb_ContingentAmountToPay_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingentAmountToPay_lbl" xml:lang="en-US">Contingent amount to pay</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_EnvironmentalLiabilities" xlink:label="simecb_EnvironmentalLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnvironmentalLiabilities" xlink:to="simecb_EnvironmentalLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_EnvironmentalLiabilities_lbl" xml:lang="en-US">Environmental liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_3_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent" xlink:label="ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent" xlink:to="ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent_lbl" xml:lang="en-US">Accumulated liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AmountOfClaimsPayments" xlink:label="simecb_AmountOfClaimsPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfClaimsPayments" xlink:to="simecb_AmountOfClaimsPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfClaimsPayments_lbl" xml:lang="en-US">Amount of claims the payments</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AmountOfAddUp" xlink:label="simecb_AmountOfAddUp" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfAddUp" xlink:to="simecb_AmountOfAddUp_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfAddUp_lbl" xml:lang="en-US">Amount of add up</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AmountOfLawsuit" xlink:label="simecb_AmountOfLawsuit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfLawsuit" xlink:to="simecb_AmountOfLawsuit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfLawsuit_lbl" xml:lang="en-US">Amount of lawsuit</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AmountOfPenaltyPaid" xlink:label="simecb_AmountOfPenaltyPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfPenaltyPaid" xlink:to="simecb_AmountOfPenaltyPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfPenaltyPaid_lbl" xml:lang="en-US">Amount of penalty paid</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CurrentInterestReceivable" xlink:label="ifrs-full_CurrentInterestReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentInterestReceivable" xlink:to="ifrs-full_CurrentInterestReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentInterestReceivable_lbl" xml:lang="en-US">Interest income</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RecognizedInterest" xlink:label="simecb_RecognizedInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecognizedInterest" xlink:to="simecb_RecognizedInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RecognizedInterest_lbl" xml:lang="en-US">Recognized Interest</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_CorrespondingIncomeTax" xlink:label="simecb_CorrespondingIncomeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CorrespondingIncomeTax" xlink:to="simecb_CorrespondingIncomeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CorrespondingIncomeTax_lbl" xml:lang="en-US">Corresponding income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AdditionalProfitRecognizedInFinancialStatements" xlink:label="simecb_AdditionalProfitRecognizedInFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdditionalProfitRecognizedInFinancialStatements" xlink:to="simecb_AdditionalProfitRecognizedInFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdditionalProfitRecognizedInFinancialStatements_lbl" xml:lang="en-US">Additional profit recognized in the financial statements</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicAndDilutedEarningsLossPerShare" xlink:to="ifrs-full_BasicAndDilutedEarningsLossPerShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare_2_lbl" xml:lang="en-US">Earnings per share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NoncurrentReceivablesAbstract" xlink:label="ifrs-full_NoncurrentReceivablesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesAbstract" xlink:to="ifrs-full_NoncurrentReceivablesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentReceivablesAbstract_lbl" xml:lang="en-US">Non current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_2_lbl" xml:lang="en-US">Accounts receivable:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_BorrowingsAbstract" xlink:label="ifrs-full_BorrowingsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_BorrowingsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsAbstract_lbl" xml:lang="en-US">Long-term loans:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LongtermBorrowings_2_lbl" xml:lang="en-US">Long-term loans:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_2_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AccountsPayableAdjustmentAbstract" xlink:label="simecb_AccountsPayableAdjustmentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsPayableAdjustmentAbstract" xlink:to="simecb_AccountsPayableAdjustmentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AccountsPayableAdjustmentAbstract_lbl" xml:lang="en-US">Accounts payable (Adjustment):</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_OtherCurrentPayables" xlink:label="ifrs-full_OtherCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentPayables" xlink:to="ifrs-full_OtherCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentPayables_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_BorrowingsByTypeAbstract" xlink:label="ifrs-full_BorrowingsByTypeAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByTypeAbstract" xlink:to="ifrs-full_BorrowingsByTypeAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByTypeAbstract_lbl" xml:lang="en-US">Loans (Adjustment):</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_LoansReceived" xlink:label="ifrs-full_LoansReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LoansReceived" xlink:to="ifrs-full_LoansReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LoansReceived_lbl" xml:lang="en-US">Loans (Adjustment):</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TransferOfCurrentLiabilitiesAbstract" xlink:label="simecb_TransferOfCurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferOfCurrentLiabilitiesAbstract" xlink:to="simecb_TransferOfCurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TransferOfCurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Transfer of current liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AccountsReceivable" xlink:label="simecb_AccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsReceivable" xlink:to="simecb_AccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TransferOfCurrentLiabilitiesLoans" xlink:label="simecb_TransferOfCurrentLiabilitiesLoans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferOfCurrentLiabilitiesLoans" xlink:to="simecb_TransferOfCurrentLiabilitiesLoans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_TransferOfCurrentLiabilitiesLoans_lbl" xml:lang="en-US">Loans</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RecordedInterest" xlink:label="simecb_RecordedInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecordedInterest" xlink:to="simecb_RecordedInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RecordedInterest_lbl" xml:lang="en-US">Recorded interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_3_lbl" xml:lang="en-US">Income before income taxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ComprehensiveIncome_3_lbl" xml:lang="en-US">Comprehensive income for the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_3_lbl" xml:lang="en-US">Controlling interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ComprehensiveIncome_4_lbl" xml:lang="en-US">Comprehensive income net for the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicAndDilutedEarningsLossPerShare" xlink:to="ifrs-full_BasicAndDilutedEarningsLossPerShare_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare_3_lbl" xml:lang="en-US">Income per share (controling interest) (Mexican pesos)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLoss_4_lbl" xml:lang="en-US">Net income of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_2_lbl" xml:lang="en-US">(increase) Related parties receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:to="ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_2_lbl" xml:lang="en-US">loans granted to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions_lbl" xml:lang="en-US">Balance with no modifications</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForInterestIncome" xlink:to="ifrs-full_AdjustmentsForInterestIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForInterestIncome_2_lbl" xml:lang="en-US">Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_2_lbl" xml:lang="en-US">Accounts payable Transaction</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_3_lbl" xml:lang="en-US">Adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes" xlink:label="simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes" xlink:to="simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes_lbl" xml:lang="en-US">Long term accounts receivable taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_LoansPayablesLongTerm" xlink:label="simecb_LoansPayablesLongTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoansPayablesLongTerm" xlink:to="simecb_LoansPayablesLongTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LoansPayablesLongTerm_lbl" xml:lang="en-US">Long term loans payable</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_LoansPayables" xlink:label="simecb_LoansPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoansPayables" xlink:to="simecb_LoansPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LoansPayables_lbl" xml:lang="en-US">Loans payables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xml:lang="en-US">Total adjustment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions_2_lbl" xml:lang="en-US">Balance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLoansAndReceivables" xlink:to="ifrs-full_CurrentLoansAndReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_CurrentLoansAndReceivables_2_lbl" xml:lang="en-US">Beginning Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_InterestCostsIncurred" xlink:label="ifrs-full_InterestCostsIncurred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestCostsIncurred" xlink:to="ifrs-full_InterestCostsIncurred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_InterestCostsIncurred_lbl" xml:lang="en-US">Interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax" xlink:label="ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax" xlink:to="ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax_lbl" xml:lang="en-US">VAT on invoiced interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ReclassificationIntoLoansAndReceivables" xlink:label="ifrs-full_ReclassificationIntoLoansAndReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReclassificationIntoLoansAndReceivables" xlink:to="ifrs-full_ReclassificationIntoLoansAndReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReclassificationIntoLoansAndReceivables_lbl" xml:lang="en-US">Loans</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DifferenceFromChangesPayments" xlink:label="simecb_DifferenceFromChangesPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DifferenceFromChangesPayments" xlink:to="simecb_DifferenceFromChangesPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DifferenceFromChangesPayments_lbl" xml:lang="en-US">Difference from changes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties" xlink:label="ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties" xlink:to="ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties_lbl" xml:lang="en-US">Payments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ServicesReceivedRelatedPartyTransactions" xlink:label="ifrs-full_ServicesReceivedRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ServicesReceivedRelatedPartyTransactions" xlink:to="ifrs-full_ServicesReceivedRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ServicesReceivedRelatedPartyTransactions_lbl" xml:lang="en-US">Transaction of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLoansAndReceivables" xlink:to="ifrs-full_CurrentLoansAndReceivables_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_CurrentLoansAndReceivables_3_lbl" xml:lang="en-US">Ending Balance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_3_lbl" xml:lang="en-US">Beginning Balance, Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation" xlink:label="ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation" xlink:to="ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation_lbl" xml:lang="en-US">Transactions of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DifferenceFromChangesPayments" xlink:to="simecb_DifferenceFromChangesPayments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_DifferenceFromChangesPayments_2_lbl" xml:lang="en-US">Difference in changes</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PaymentOfAccountsPayable" xlink:label="simecb_PaymentOfAccountsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PaymentOfAccountsPayable" xlink:to="simecb_PaymentOfAccountsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PaymentOfAccountsPayable_lbl" xml:lang="en-US">Payment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TransferOfAccountsReceivableByPresentation" xlink:label="simecb_TransferOfAccountsReceivableByPresentation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferOfAccountsReceivableByPresentation" xlink:to="simecb_TransferOfAccountsReceivableByPresentation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TransferOfAccountsReceivableByPresentation_lbl" xml:lang="en-US">Transfer of accounts receivable for presentation</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TransferOfLoansPayableByPresentation" xlink:label="simecb_TransferOfLoansPayableByPresentation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferOfLoansPayableByPresentation" xlink:to="simecb_TransferOfLoansPayableByPresentation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TransferOfLoansPayableByPresentation_lbl" xml:lang="en-US">Transfer of loans payable for presentation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_4_lbl" xml:lang="en-US">Ending Balnce, Accounts payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:to="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_2_lbl" xml:lang="en-US">Beginning Balance, Loans payable</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TransferToLoansPayableByPresentation" xlink:label="simecb_TransferToLoansPayableByPresentation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferToLoansPayableByPresentation" xlink:to="simecb_TransferToLoansPayableByPresentation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_TransferToLoansPayableByPresentation_lbl" xml:lang="en-US">Transfer of accounts receivable for presentation</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TransferToAccountsPayableByPresentationOne" xlink:label="simecb_TransferToAccountsPayableByPresentationOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferToAccountsPayableByPresentationOne" xlink:to="simecb_TransferToAccountsPayableByPresentationOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TransferToAccountsPayableByPresentationOne_lbl" xml:lang="en-US">Transfer of loans payable by presentation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ProceedsFromCurrentBorrowings" xlink:label="ifrs-full_ProceedsFromCurrentBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromCurrentBorrowings" xlink:to="ifrs-full_ProceedsFromCurrentBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProceedsFromCurrentBorrowings_lbl" xml:lang="en-US">Transactions of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_InterestExpenseOnBorrowings" xlink:label="ifrs-full_InterestExpenseOnBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnBorrowings" xlink:to="ifrs-full_InterestExpenseOnBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_InterestExpenseOnBorrowings_lbl" xml:lang="en-US">Interest</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DifferenceInChangesLoansPayables" xlink:label="simecb_DifferenceInChangesLoansPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DifferenceInChangesLoansPayables" xlink:to="simecb_DifferenceInChangesLoansPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DifferenceInChangesLoansPayables_lbl" xml:lang="en-US">Difference in changes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_BenefitsPaidOrPayable" xlink:label="ifrs-full_BenefitsPaidOrPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BenefitsPaidOrPayable" xlink:to="ifrs-full_BenefitsPaidOrPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BenefitsPaidOrPayable_lbl" xml:lang="en-US">Payment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:to="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_3_lbl" xml:lang="en-US">Ending Balance, Loans payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfContingentLiabilitiesAxis" xlink:to="ifrs-full_ClassesOfContingentLiabilitiesAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ClassesOfContingentLiabilitiesAxis_2_lbl" xml:lang="en-US">Classes of contingent liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_LeaseExpireDates" xlink:label="simecb_LeaseExpireDates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LeaseExpireDates" xlink:to="simecb_LeaseExpireDates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LeaseExpireDates_lbl" xml:lang="en-US">Lease Expire dates</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease" xlink:label="ifrs-full_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease" xlink:to="ifrs-full_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease_lbl" xml:lang="en-US">Rental expenses relating to operating leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment" xlink:label="ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment" xlink:to="ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Commitments to purchase equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment" xlink:to="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment_lbl" xml:lang="en-US">Initial payment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament" xlink:to="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament_lbl" xml:lang="en-US">Monthly payment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TermOfAgreement" xlink:label="simecb_TermOfAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TermOfAgreement" xlink:to="simecb_TermOfAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TermOfAgreement_lbl" xml:lang="en-US">Term of agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RemainingTermOfAgreement" xlink:label="simecb_RemainingTermOfAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RemainingTermOfAgreement" xlink:to="simecb_RemainingTermOfAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RemainingTermOfAgreement_lbl" xml:lang="en-US">Remaining term of agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TerminationPeriodOfAgreement" xlink:label="simecb_TerminationPeriodOfAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TerminationPeriodOfAgreement" xlink:to="simecb_TerminationPeriodOfAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TerminationPeriodOfAgreement_lbl" xml:lang="en-US">Termination period of agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_ObligationUnderAgreements" xlink:label="simecb_ObligationUnderAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ObligationUnderAgreements" xlink:to="simecb_ObligationUnderAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ObligationUnderAgreements_lbl" xml:lang="en-US">Obligation under agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RemainingAmountUnderAgreement" xlink:label="simecb_RemainingAmountUnderAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RemainingAmountUnderAgreement" xlink:to="simecb_RemainingAmountUnderAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RemainingAmountUnderAgreement_lbl" xml:lang="en-US">Remaining amount under agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AgreedCompensation" xlink:label="simecb_AgreedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AgreedCompensation" xlink:to="simecb_AgreedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AgreedCompensation_lbl" xml:lang="en-US">Agreed compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions" xlink:label="ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions" xlink:to="ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions_lbl" xml:lang="en-US">Annual consideration</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentageOfIssuedAndOutstanding" xlink:label="simecb_PercentageOfIssuedAndOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfIssuedAndOutstanding" xlink:to="simecb_PercentageOfIssuedAndOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfIssuedAndOutstanding_lbl" xml:lang="en-US">Percentage of outstanding amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_PercentageOfAdvancePayment" xlink:label="simecb_PercentageOfAdvancePayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfAdvancePayment" xlink:to="simecb_PercentageOfAdvancePayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfAdvancePayment_lbl" xml:lang="en-US">Percentage of advance payment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_ProportionOfOwnershipInterestInJointOperation" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointOperation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInJointOperation" xlink:to="ifrs-full_ProportionOfOwnershipInterestInJointOperation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointOperation_lbl" xml:lang="en-US">Ownership holding</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2018-03-16/full_ifrs/full_ifrs-cor_2018-03-16.xsd#ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:label="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:to="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_lbl" xml:lang="en-US">Consideration of sales and used tax</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInterestsOfAcquirer" xlink:to="ifrs-full_EquityInterestsOfAcquirer_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_EquityInterestsOfAcquirer_2_lbl" xml:lang="en-US">Interest on sales and used tax</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_EstimatedProjectCost" xlink:label="simecb_EstimatedProjectCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EstimatedProjectCost" xlink:to="simecb_EstimatedProjectCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EstimatedProjectCost_lbl" xml:lang="en-US">Estimated project cost</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalMember" xlink:to="simecb_RepurchaseOfOwnCapitalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepurchaseOfOwnCapitalMember_doc" xml:lang="en-US">Repurchase of own capital stock reserve [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_doc" xml:lang="en-US">Cumulative translation effects in foreign subsidiaries [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FairValueOfDerivativeFinancialInstrumentsMember" xlink:to="simecb_FairValueOfDerivativeFinancialInstrumentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FairValueOfDerivativeFinancialInstrumentsMember_doc" xml:lang="en-US">Fair value of derivative financial instruments [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CurrentIncomeTaxPayable" xlink:to="simecb_CurrentIncomeTaxPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CurrentIncomeTaxPayable_doc" xml:lang="en-US">The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesAndCommitments" xlink:to="simecb_ContingenciesAndCommitments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContingenciesAndCommitments_doc" xml:lang="en-US">Amount of contingencies and commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_doc" xml:lang="en-US">Cumulative translation effects in foreign subsidiaries.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve_doc" xml:lang="en-US">Repurchase of own capital stock reserve.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockNet" xlink:to="simecb_RepurchaseOfOwnCapitalStockNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepurchaseOfOwnCapitalStockNet_doc" xml:lang="en-US">Repurchase of own capital stock, net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForAllowanceForSlowMovingInventories" xlink:to="simecb_AdjustmentsForAllowanceForSlowMovingInventories_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForAllowanceForSlowMovingInventories_doc" xml:lang="en-US">Adjustments for slow moving inventories to reconcile profit (loss) to net cash flow from (used in) operating activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_doc" xml:lang="en-US">Adjustments for decrease (increase) in due from related parts receivables to reconcile profit (loss) to net cash flow from (used in) operating activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_doc" xml:lang="en-US">Adjustments for decrease (increase) in accrued expenses and taxes other than income taxes to reconcile profit (loss) to net cash flow from (used in) operating activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_doc" xml:lang="en-US">Adjustments for increase (decrease) in due to related parties payable to reconcile profit (loss) to net cash flow from (used in) operating activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets_doc" xml:lang="en-US">Decrease (increase) in other non-current assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoansGrantedToRelatedParties" xlink:to="simecb_LoansGrantedToRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LoansGrantedToRelatedParties_doc" xml:lang="en-US">The amount of loans granted to related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNatureOfBusinessExplanatory" xlink:to="simecb_DisclosureOfNatureOfBusinessExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory_doc" xml:lang="en-US">The entire disclosure for nature of business.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" xlink:to="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_doc" xml:lang="en-US">The entire disclosure for application of new and modified standards and interpretations and standards not yet in force.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about estimated useful lives of assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SenalesDelNorteMember" xlink:to="simecb_SenalesDelNorteMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SenalesDelNorteMember_doc" xml:lang="en-US">Senales del Norte S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassISharesMember" xlink:to="simecb_ClassISharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ClassISharesMember_doc" xml:lang="en-US">Class I Shares [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassIISharesMember" xlink:to="simecb_ClassIISharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ClassIISharesMember_doc" xml:lang="en-US">Class II Shares [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FirstSteelMillOfArcelorMittalInBrazilMember" xlink:to="simecb_FirstSteelMillOfArcelorMittalInBrazilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FirstSteelMillOfArcelorMittalInBrazilMember_doc" xml:lang="en-US">First Steel Mill of ArcelorMittal in Brazil [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SecondSteelMillOfArcelorMittalInBrazilMember" xlink:to="simecb_SecondSteelMillOfArcelorMittalInBrazilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SecondSteelMillOfArcelorMittalInBrazilMember_doc" xml:lang="en-US">Second Steel Mill of ArcelorMittal in Brazil [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GSIMOccidenteMember" xlink:to="simecb_GSIMOccidenteMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GSIMOccidenteMember_doc" xml:lang="en-US">GSIM de Occidente, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StockholdersGrupoSimecClassISharesMember" xlink:to="simecb_StockholdersGrupoSimecClassISharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_StockholdersGrupoSimecClassISharesMember_doc" xml:lang="en-US">Stockholders Grupo Simec Class I Shares [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FundicionesDeAceroEstructuralMember" xlink:to="simecb_FundicionesDeAceroEstructuralMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FundicionesDeAceroEstructuralMember_doc" xml:lang="en-US">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_AcerosEspecialesSimecTlaxcalaMember" xlink:label="simecb_AcerosEspecialesSimecTlaxcalaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosEspecialesSimecTlaxcalaMember" xlink:to="simecb_AcerosEspecialesSimecTlaxcalaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AcerosEspecialesSimecTlaxcalaMember_doc" xml:lang="en-US">Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RecursosHumanosDelaIndustriaSiderurgicaDeTlaxcalaMember" xlink:label="simecb_RecursosHumanosDelaIndustriaSiderurgicaDeTlaxcalaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecursosHumanosDelaIndustriaSiderurgicaDeTlaxcalaMember" xlink:to="simecb_RecursosHumanosDelaIndustriaSiderurgicaDeTlaxcalaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RecursosHumanosDelaIndustriaSiderurgicaDeTlaxcalaMember_doc" xml:lang="en-US">Recursos Humanos de la Industria Siderurgica de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RRLCMember" xlink:label="simecb_RRLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RRLCMember" xlink:to="simecb_RRLCMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RRLCMember_doc" xml:lang="en-US">RRLC [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_GrupoChantMember" xlink:label="simecb_GrupoChantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoChantMember" xlink:to="simecb_GrupoChantMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GrupoChantMember_doc" xml:lang="en-US">Grupo Chant, S.A.P.I. de C.V [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_SteelPlantInBrazilMember" xlink:label="simecb_SteelPlantInBrazilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SteelPlantInBrazilMember" xlink:to="simecb_SteelPlantInBrazilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SteelPlantInBrazilMember_doc" xml:lang="en-US">Steel plant in Brazil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_NewPlantForSpecialSteelMember" xlink:label="simecb_NewPlantForSpecialSteelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NewPlantForSpecialSteelMember" xlink:to="simecb_NewPlantForSpecialSteelMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NewPlantForSpecialSteelMember_doc" xml:lang="en-US">New plant for special steel [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProductionCapacity" xlink:to="simecb_ProductionCapacity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ProductionCapacity_doc" xml:lang="en-US">Production capacity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NumberOfSharesInInvestment" xlink:to="simecb_NumberOfSharesInInvestment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NumberOfSharesInInvestment_doc" xml:lang="en-US">Number of shares in investment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AreaOfLandUsedForPlant" xlink:to="simecb_AreaOfLandUsedForPlant_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AreaOfLandUsedForPlant_doc" xml:lang="en-US">Length of new plant for special steel.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfConstructionTerm" xlink:to="simecb_DescriptionOfConstructionTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfConstructionTerm_doc" xml:lang="en-US">Construction term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfPreoperativePeriod" xlink:to="simecb_DescriptionOfPreoperativePeriod_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfPreoperativePeriod_doc" xml:lang="en-US">Pre-operative period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetBookValueOfFurnaceExceededFairValue" xlink:to="simecb_NetBookValueOfFurnaceExceededFairValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NetBookValueOfFurnaceExceededFairValue_doc" xml:lang="en-US">Net book value of furnace exceeded fair value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:to="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_doc" xml:lang="en-US">ICH (Holding Company) share in SimRep Corporation and Subsidiaries [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventory" xlink:to="simecb_CokeInventory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CokeInventory_doc" xml:lang="en-US">Coke inventory.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventoryValue" xlink:to="simecb_CokeInventoryValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CokeInventoryValue_doc" xml:lang="en-US">Coke inventory, value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AveragePriceOfCokePerMetricTons" xlink:to="simecb_AveragePriceOfCokePerMetricTons_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AveragePriceOfCokePerMetricTons_doc" xml:lang="en-US">Average price of coke per metric tons.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:to="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_doc" xml:lang="en-US">Percentage range of changes in fair value or cash flows of hedging instrument.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries1Member" xlink:to="simecb_Subsidiaries1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries1Member_doc" xml:lang="en-US">Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries2Member" xlink:to="simecb_Subsidiaries2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries2Member_doc" xml:lang="en-US">Arrendadora Simec, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries3Member" xlink:to="simecb_Subsidiaries3Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries3Member_doc" xml:lang="en-US">Simec International, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries4Member" xlink:to="simecb_Subsidiaries4Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries4Member_doc" xml:lang="en-US">Compania Siderurgica del Pacifico, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries5Member" xlink:to="simecb_Subsidiaries5Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries5Member_doc" xml:lang="en-US">Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries6Member" xlink:to="simecb_Subsidiaries6Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries6Member_doc" xml:lang="en-US">Industrias del Acero y del Alambre, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries7Member" xlink:to="simecb_Subsidiaries7Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries7Member_doc" xml:lang="en-US">Procesadora Mexicali, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries8Member" xlink:to="simecb_Subsidiaries8Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries8Member_doc" xml:lang="en-US">Servicios Simec, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries9Member" xlink:to="simecb_Subsidiaries9Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries9Member_doc" xml:lang="en-US">Sistemas de Transporte de Baja California, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries10Member" xlink:to="simecb_Subsidiaries10Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries10Member_doc" xml:lang="en-US">Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries11Member" xlink:to="simecb_Subsidiaries11Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries11Member_doc" xml:lang="en-US">Operadora de Metales, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries12Member" xlink:to="simecb_Subsidiaries12Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries12Member_doc" xml:lang="en-US">Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries13Member" xlink:to="simecb_Subsidiaries13Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries13Member_doc" xml:lang="en-US">CSG Comercial, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries14Member" xlink:to="simecb_Subsidiaries14Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries14Member_doc" xml:lang="en-US">Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries15Member" xlink:to="simecb_Subsidiaries15Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries15Member_doc" xml:lang="en-US">Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries16Member" xlink:to="simecb_Subsidiaries16Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries16Member_doc" xml:lang="en-US">Acero Transportes San, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries17Member" xlink:to="simecb_Subsidiaries17Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries17Member_doc" xml:lang="en-US">Simec Acero, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries18Member" xlink:to="simecb_Subsidiaries18Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries18Member_doc" xml:lang="en-US">Corporacion ASL, S. A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries19Member" xlink:to="simecb_Subsidiaries19Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries19Member_doc" xml:lang="en-US">Simec International 6, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries20Member" xlink:to="simecb_Subsidiaries20Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries20Member_doc" xml:lang="en-US">Simec International 7, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries21Member" xlink:to="simecb_Subsidiaries21Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries21Member_doc" xml:lang="en-US">Simec International 9, S.A.P.I. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries22Member" xlink:to="simecb_Subsidiaries22Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries22Member_doc" xml:lang="en-US">Corporativos G&amp;amp;DL, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries23Member" xlink:to="simecb_Subsidiaries23Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries23Member_doc" xml:lang="en-US">Orge, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries24Member" xlink:to="simecb_Subsidiaries24Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries24Member_doc" xml:lang="en-US">Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries25Member" xlink:to="simecb_Subsidiaries25Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries25Member_doc" xml:lang="en-US">RRLC, S.A.P.I. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries26Member" xlink:to="simecb_Subsidiaries26Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries26Member_doc" xml:lang="en-US">Grupo Chant, S.A.P.I. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries27Member" xlink:to="simecb_Subsidiaries27Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries27Member_doc" xml:lang="en-US">Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries28Member" xlink:to="simecb_Subsidiaries28Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries28Member_doc" xml:lang="en-US">Recursos Humanos de la Industria Siderurgica de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries29Member" xlink:to="simecb_Subsidiaries29Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries29Member_doc" xml:lang="en-US">GSIM de Occidente S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries30Member" xlink:to="simecb_Subsidiaries30Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries30Member_doc" xml:lang="en-US">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries31Member" xlink:to="simecb_Subsidiaries31Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries31Member_doc" xml:lang="en-US">Siderurgicos Noroeste, S.A. DE C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries32Member" xlink:to="simecb_Subsidiaries32Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries32Member_doc" xml:lang="en-US">SimRep Corporation and Subsidiaries [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries33Member" xlink:to="simecb_Subsidiaries33Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries33Member_doc" xml:lang="en-US">Pacific Steel, Inc. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries34Member" xlink:to="simecb_Subsidiaries34Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries34Member_doc" xml:lang="en-US">Pacific Steel Projects, Inc. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries35Member" xlink:to="simecb_Subsidiaries35Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries35Member_doc" xml:lang="en-US">Simec Steel, Inc. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries36Member" xlink:to="simecb_Subsidiaries36Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries36Member_doc" xml:lang="en-US">Simec USA, Corp. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries37Member" xlink:to="simecb_Subsidiaries37Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries37Member_doc" xml:lang="en-US">Undershaft Investments, NV. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries38Member" xlink:to="simecb_Subsidiaries38Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries38Member_doc" xml:lang="en-US">GV do Brasil Industria e Comercio de Aco LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries39Member" xlink:to="simecb_Subsidiaries39Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries39Member_doc" xml:lang="en-US">GS Steel B.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FurnitureMixturesComputerMember" xlink:to="simecb_FurnitureMixturesComputerMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FurnitureMixturesComputerMember_doc" xml:lang="en-US">Furniture, mixtures and computer Equipment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" xlink:to="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory_doc" xml:lang="en-US">The entire disclosure for Critical accounting judgments and key sources of estimation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfRecoverableTaxesExplanatory" xlink:to="simecb_DisclosureOfRecoverableTaxesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatory_doc" xml:lang="en-US">The entire disclosure for recoverable taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about Cash and cash equivalents.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about allowance for doubtful Accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about recoverable taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about short-term and long-term Inventories.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NominalAmountOfAccountsReceivables" xlink:to="simecb_NominalAmountOfAccountsReceivables_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NominalAmountOfAccountsReceivables_doc" xml:lang="en-US">Nominal amount of accounts receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DiscountsFees" xlink:to="simecb_DiscountsFees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DiscountsFees_doc" xml:lang="en-US">Discounts fees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfRecoveredByBuyer" xlink:to="simecb_AmountOfRecoveredByBuyer_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfRecoveredByBuyer_doc" xml:lang="en-US">Amount of recovered by buyer.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTax" xlink:to="simecb_IncomeTax_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncomeTax_doc" xml:lang="en-US">Income Tax.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Coke" xlink:to="simecb_Coke_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Coke_doc" xml:lang="en-US">Coke.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SparePartsNoncurrent" xlink:to="simecb_SparePartsNoncurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SparePartsNoncurrent_doc" xml:lang="en-US">Spare parts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Rollers" xlink:to="simecb_Rollers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Rollers_doc" xml:lang="en-US">Rollers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentFinishedGoods" xlink:to="simecb_NonCurrentFinishedGoods_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NonCurrentFinishedGoods_doc" xml:lang="en-US">Finished goods.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_GrossNoncurrentInventories_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GrossNoncurrentInventories_doc" xml:lang="en-US">Long-term inventories, gross.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:to="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_doc" xml:lang="en-US">Valuation allowance at cost or net realizable&amp;amp;#160;value, the lower.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about reconciliation of number of Shares outstanding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalShares" xlink:to="simecb_FixedCapitalShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FixedCapitalShares_doc" xml:lang="en-US">The number of fixed capital, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalShares" xlink:to="simecb_VariableCapitalShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VariableCapitalShares_doc" xml:lang="en-US">The number of variable capital, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapital" xlink:to="simecb_ShareCapital_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ShareCapital_doc" xml:lang="en-US">The number of share capital, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementShares" xlink:to="simecb_EffectOfRestatementShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EffectOfRestatementShares_doc" xml:lang="en-US">The number of effect of restatement, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalAmount" xlink:to="simecb_FixedCapitalAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FixedCapitalAmount_doc" xml:lang="en-US">Fixed capital, Amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalAmount" xlink:to="simecb_VariableCapitalAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VariableCapitalAmount_doc" xml:lang="en-US">Variable capital, Amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalAmount" xlink:to="simecb_ShareCapitalAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ShareCapitalAmount_doc" xml:lang="en-US">Share capital, Amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementAmount" xlink:to="simecb_EffectOfRestatementAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EffectOfRestatementAmount_doc" xml:lang="en-US">Effect of restatement, Amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SharesAmount" xlink:to="simecb_SharesAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SharesAmount_doc" xml:lang="en-US">The value of number of shares authorised.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfLegalReserve" xlink:to="simecb_PercentageOfLegalReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfLegalReserve_doc" xml:lang="en-US">Percentage of legal reserve.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfNominalCapital" xlink:to="simecb_PercentageOfNominalCapital_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfNominalCapital_doc" xml:lang="en-US">Percentage of nominal capital.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseReserveAmount" xlink:to="simecb_IncreaseDecreaseReserveAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncreaseDecreaseReserveAmount_doc" xml:lang="en-US">Increase reserve amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about non-controlling interest changes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:to="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_doc" xml:lang="en-US">Share of translation effects of foreign subsidiaries.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about balances receivable from and payable to related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenses" xlink:to="simecb_InterestExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InterestExpenses_doc" xml:lang="en-US">Interest expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeServicesExpenditures" xlink:to="simecb_AdministrativeServicesExpenditures_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdministrativeServicesExpenditures_doc" xml:lang="en-US">Administrative services expenditures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvMember" xlink:to="simecb_IndustriasChSabdecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IndustriasChSabdecvMember_doc" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaLaminadoraVistaHermosaSadecvMember" xlink:to="simecb_CompaniaLaminadoraVistaHermosaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CompaniaLaminadoraVistaHermosaSadecvMember_doc" xml:lang="en-US">Compania Laminadora Vista Hermosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraConstrualcoSadecvMember" xlink:to="simecb_OperadoraConstrualcoSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraConstrualcoSadecvMember_doc" xml:lang="en-US">Operadora Construalco, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaManufactureraDeTubosSadecvMember" xlink:to="simecb_CompaniaManufactureraDeTubosSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvMember_doc" xml:lang="en-US">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:to="simecb_OperadoraIndustrialdeHerramientasSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember_doc" xml:lang="en-US">Operadora Industrial de Herramientas, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_JoistdelGolfosadecvMember" xlink:to="simecb_JoistdelGolfosadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_JoistdelGolfosadecvMember_doc" xml:lang="en-US">Joist del Golfo, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSadecvMember" xlink:to="simecb_PerfilesComercialesSigosaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember_doc" xml:lang="en-US">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProyectoComercializadoraelNinziSadecvMember" xlink:to="simecb_ProyectoComercializadoraelNinziSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ProyectoComercializadoraelNinziSadecvMember_doc" xml:lang="en-US">Proyecto Comercializadora el Ninzi, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosyLaminadosSigosaSadecvMember" xlink:to="simecb_AcerosyLaminadosSigosaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember_doc" xml:lang="en-US">Aceros y Laminados Sigosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingProtelSadecvMember" xlink:to="simecb_HoldingProtelSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_HoldingProtelSadecvMember_doc" xml:lang="en-US">Holding Protel, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PytsaIndustrialSadecvMember" xlink:to="simecb_PytsaIndustrialSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PytsaIndustrialSadecvMember_doc" xml:lang="en-US">Pytsa Industrial, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:to="simecb_OperadoraPerfilesSigosaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember_doc" xml:lang="en-US">Operadora Perfiles Sigosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPytsaIndustrialSadecvMember" xlink:to="simecb_OperadoraPytsaIndustrialSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember_doc" xml:lang="en-US">Operadora Pytsa Industrial, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TuberiasProcarsaSadecvMember" xlink:to="simecb_TuberiasProcarsaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TuberiasProcarsaSadecvMember_doc" xml:lang="en-US">Tuberias Procarsa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProcarsaTubeAndPipecoMember" xlink:to="simecb_ProcarsaTubeAndPipecoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ProcarsaTubeAndPipecoMember_doc" xml:lang="en-US">Procarsa Tube and Pipe Co. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PytsaIndustrialDeMexicoSadecvMember" xlink:to="simecb_PytsaIndustrialDeMexicoSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PytsaIndustrialDeMexicoSadecvMember_doc" xml:lang="en-US">Pytsa Industrial de Mexico, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalancesReceivable" xlink:to="simecb_BalancesReceivable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BalancesReceivable_doc" xml:lang="en-US">Balances receivable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalancePayable" xlink:to="simecb_BalancePayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BalancePayable_doc" xml:lang="en-US">Balance payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BorrowingsPayable" xlink:to="simecb_BorrowingsPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BorrowingsPayable_doc" xml:lang="en-US">Borrowings payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerroalloysExpense" xlink:to="simecb_FerroalloysExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FerroalloysExpense_doc" xml:lang="en-US">The amount of ferroalloys expense during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RefractoriesExpense" xlink:to="simecb_RefractoriesExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RefractoriesExpense_doc" xml:lang="en-US">The amount of refractories expense during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OxygenExpense" xlink:to="simecb_OxygenExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OxygenExpense_doc" xml:lang="en-US">The amount of oxygen expense during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectrodesExpense" xlink:to="simecb_ElectrodesExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ElectrodesExpense_doc" xml:lang="en-US">The amount of electrodes expense during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborExpense" xlink:to="simecb_LaborExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LaborExpense_doc" xml:lang="en-US">The amount of labor expense during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyTaxExpensePropertyTaxExpense" xlink:to="simecb_PropertyTaxExpensePropertyTaxExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PropertyTaxExpensePropertyTaxExpense_doc" xml:lang="en-US">The amount of other expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about other Income (expenses) net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CancellationOfBalances" xlink:to="simecb_CancellationOfBalances_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CancellationOfBalances_doc" xml:lang="en-US">Cancellation of balances.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UninstallingExpensesOfEquipmentFuch" xlink:to="simecb_UninstallingExpensesOfEquipmentFuch_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UninstallingExpensesOfEquipmentFuch_doc" xml:lang="en-US">Uninstalling expenses of equipment fuch.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LandTreatments" xlink:to="simecb_LandTreatments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LandTreatments_doc" xml:lang="en-US">The amount of land treatments in pacific steel, inc.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleOfScrap" xlink:to="simecb_SaleOfScrap_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SaleOfScrap_doc" xml:lang="en-US">Sale of scrap.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UpdateOfBalancesInFavorInTaxes" xlink:to="simecb_UpdateOfBalancesInFavorInTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes_doc" xml:lang="en-US">Update of balances in favor in taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeNet" xlink:to="simecb_OtherIncomeNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherIncomeNet_doc" xml:lang="en-US">The net amount of operating income that the entity does not separately disclose in the same statement or note.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeAndOtherExpensesNet" xlink:to="simecb_OtherIncomeAndOtherExpensesNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherIncomeAndOtherExpensesNet_doc" xml:lang="en-US">Total other (income) and other expenses, net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about additional bank lines of credit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DrawnBalances" xlink:to="simecb_DrawnBalances_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DrawnBalances_doc" xml:lang="en-US">Drawn balances.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UndrawnBalances" xlink:to="simecb_UndrawnBalances_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UndrawnBalances_doc" xml:lang="en-US">Undrawn balances.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNonCashFlowsTransactionsExplanatory" xlink:to="simecb_DisclosureOfNonCashFlowsTransactionsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfNonCashFlowsTransactionsExplanatory_doc" xml:lang="en-US">The entire disclosure for non-cash flows transactions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LightStructuralMember" xlink:to="simecb_LightStructuralMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LightStructuralMember_doc" xml:lang="en-US">Light structural [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StructuralMember" xlink:to="simecb_StructuralMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_StructuralMember_doc" xml:lang="en-US">Structural [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BarsMember" xlink:to="simecb_BarsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BarsMember_doc" xml:lang="en-US">Bars [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RebarMember" xlink:to="simecb_RebarMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RebarMember_doc" xml:lang="en-US">Rebar [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FlatRebarMember" xlink:to="simecb_FlatRebarMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FlatRebarMember_doc" xml:lang="en-US">Flat rebar [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HotRolledBarsMember" xlink:to="simecb_HotRolledBarsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_HotRolledBarsMember_doc" xml:lang="en-US">Hot rolled bars [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ColdDrawnBarsMember" xlink:to="simecb_ColdDrawnBarsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ColdDrawnBarsMember_doc" xml:lang="en-US">Cold drawn bars [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersMember" xlink:to="simecb_OthersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OthersMember_doc" xml:lang="en-US">Others [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEuropeAndAsiaMember" xlink:to="simecb_OtherEuropeAndAsiaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherEuropeAndAsiaMember_doc" xml:lang="en-US">Other (Europe and Asia) [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfSales" xlink:to="simecb_PercentageOfSales_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfSales_doc" xml:lang="en-US">Percentage of sales.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory" xlink:to="simecb_DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory_doc" xml:lang="en-US">The entire disclosure for financial statements issuance authorization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IfrsStatementTable" xlink:to="simecb_IfrsStatementTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IfrsStatementTable_doc" xml:lang="en-US">Ifrs statement [Table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IfrsStatementLineItems" xlink:to="simecb_IfrsStatementLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IfrsStatementLineItems_doc" xml:lang="en-US">Ifrs statement [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingentAmountToPay" xlink:to="simecb_ContingentAmountToPay_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContingentAmountToPay_doc" xml:lang="en-US">Contingent amount to pay.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnvironmentalLiabilities" xlink:to="simecb_EnvironmentalLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EnvironmentalLiabilities_doc" xml:lang="en-US">The adjustment to include the increase (decrease) during an accounting period in total estimated obligations recorded for probable future loss attributable to environmental contamination issues.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_NotLaterThanOneYearsMember" xlink:label="simecb_NotLaterThanOneYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NotLaterThanOneYearsMember" xlink:to="simecb_NotLaterThanOneYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NotLaterThanOneYearsMember_doc" xml:lang="en-US">2019 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_NotLaterThanTwoYearMember" xlink:label="simecb_NotLaterThanTwoYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NotLaterThanTwoYearMember" xlink:to="simecb_NotLaterThanTwoYearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NotLaterThanTwoYearMember_doc" xml:lang="en-US">2020 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_NotLaterThanThreeYearMember" xlink:label="simecb_NotLaterThanThreeYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NotLaterThanThreeYearMember" xlink:to="simecb_NotLaterThanThreeYearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NotLaterThanThreeYearMember_doc" xml:lang="en-US">2021 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RussulaSAMember" xlink:label="simecb_RussulaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RussulaSAMember" xlink:to="simecb_RussulaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RussulaSAMember_doc" xml:lang="en-US">Russula, S.A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_MochettiGinoIndustrieSollevamentiMember" xlink:label="simecb_MochettiGinoIndustrieSollevamentiMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MochettiGinoIndustrieSollevamentiMember" xlink:to="simecb_MochettiGinoIndustrieSollevamentiMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_MochettiGinoIndustrieSollevamentiMember_doc" xml:lang="en-US">Russula, S.AMochetti Gino Industrie Sollevamenti [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnerNocMember" xlink:to="simecb_EnerNocMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EnerNocMember_doc" xml:lang="en-US">EnerNOC [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_DanieliAmndOfficineMeccanicheMember" xlink:label="simecb_DanieliAmndOfficineMeccanicheMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DanieliAmndOfficineMeccanicheMember" xlink:to="simecb_DanieliAmndOfficineMeccanicheMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DanieliAmndOfficineMeccanicheMember_doc" xml:lang="en-US">Danieli &amp;amp; Officine Meccaniche [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AirProductsAndChemicalsIncMember" xlink:to="simecb_AirProductsAndChemicalsIncMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AirProductsAndChemicalsIncMember_doc" xml:lang="en-US">Air Products and Chemicals [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EcomLtdaMember" xlink:to="simecb_EcomLtdaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EcomLtdaMember_doc" xml:lang="en-US">ECOM LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SupplierOneMember" xlink:to="simecb_SupplierOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SupplierOneMember_doc" xml:lang="en-US">ECOM LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SupplierTwoMember" xlink:to="simecb_SupplierTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SupplierTwoMember_doc" xml:lang="en-US">ECOM LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrimentalTechnologiesMember" xlink:to="simecb_PrimentalTechnologiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PrimentalTechnologiesMember_doc" xml:lang="en-US">Primental Technologies [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LeaseExpireDates" xlink:to="simecb_LeaseExpireDates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LeaseExpireDates_doc" xml:lang="en-US">Lease Expire dates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment" xlink:to="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment_doc" xml:lang="en-US">Initial payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament" xlink:to="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament_doc" xml:lang="en-US">Monthly payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TermOfAgreement" xlink:to="simecb_TermOfAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TermOfAgreement_doc" xml:lang="en-US">Term of agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RemainingTermOfAgreement" xlink:to="simecb_RemainingTermOfAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RemainingTermOfAgreement_doc" xml:lang="en-US">Remaining term of agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TerminationPeriodOfAgreement" xlink:to="simecb_TerminationPeriodOfAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TerminationPeriodOfAgreement_doc" xml:lang="en-US">Termination period of agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ObligationUnderAgreements" xlink:to="simecb_ObligationUnderAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ObligationUnderAgreements_doc" xml:lang="en-US">Obligation under agreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RemainingAmountUnderAgreement" xlink:to="simecb_RemainingAmountUnderAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RemainingAmountUnderAgreement_doc" xml:lang="en-US">Remaining amount under agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AgreedCompensation" xlink:to="simecb_AgreedCompensation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AgreedCompensation_doc" xml:lang="en-US">Agreed compensation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfIssuedAndOutstanding" xlink:to="simecb_PercentageOfIssuedAndOutstanding_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfIssuedAndOutstanding_doc" xml:lang="en-US">Percentage of issued and outstanding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EstimatedProjectCost" xlink:to="simecb_EstimatedProjectCost_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EstimatedProjectCost_doc" xml:lang="en-US">Estimated project cost.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfContingenciesExplanatory" xlink:to="simecb_DisclosureOfContingenciesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfContingenciesExplanatory_doc" xml:lang="en-US">The entire disclosure for contingencies.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfAdvancePayment" xlink:to="simecb_PercentageOfAdvancePayment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfAdvancePayment_doc" xml:lang="en-US">Percentage of advance payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about net book value of property, plant and equipment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about trade accounts payable and other accrued liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about components of net cost of benefits plan to employees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about components of expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about income tax charged credited.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about income tax expense benefit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about tax losses pending of amortize.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TrademarkSan42Member" xlink:to="simecb_TrademarkSan42Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TrademarkSan42Member_doc" xml:lang="en-US">Trademark San 42 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicTradeMarkMember" xlink:to="simecb_RepublicTradeMarkMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicTradeMarkMember_doc" xml:lang="en-US">Republic trade mark [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicMember" xlink:to="simecb_RepublicMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicMember_doc" xml:lang="en-US">Republic [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_KobeTechContractMember" xlink:to="simecb_KobeTechContractMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_KobeTechContractMember_doc" xml:lang="en-US">Kobe Tech contract [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoSanMember" xlink:to="simecb_GrupoSanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GrupoSanMember_doc" xml:lang="en-US">Grupo San [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleAssetsOtherThanGoodwillGross" xlink:to="simecb_IntangibleAssetsOtherThanGoodwillGross_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillGross_doc" xml:lang="en-US">Gross amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MediumTermNotesOfSimecMember" xlink:to="simecb_MediumTermNotesOfSimecMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_MediumTermNotesOfSimecMember_doc" xml:lang="en-US">Medium-term notes of Simec [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicEmployeesMember" xlink:to="simecb_RepublicEmployeesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicEmployeesMember_doc" xml:lang="en-US">Republic employees [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VEBABenefitTrustMember" xlink:to="simecb_VEBABenefitTrustMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VEBABenefitTrustMember_doc" xml:lang="en-US">VEBA Benefit Trust [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_VEBABenefitTrustAndRepublicMember" xlink:label="simecb_VEBABenefitTrustAndRepublicMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VEBABenefitTrustAndRepublicMember" xlink:to="simecb_VEBABenefitTrustAndRepublicMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VEBABenefitTrustAndRepublicMember_doc" xml:lang="en-US">VEBA Benefit Trust and Republic [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Plans401KMember" xlink:to="simecb_Plans401KMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Plans401KMember_doc" xml:lang="en-US">401(k) Plans [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProfitSharingAndIncentiveCompensationPlansMember" xlink:to="simecb_ProfitSharingAndIncentiveCompensationPlansMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ProfitSharingAndIncentiveCompensationPlansMember_doc" xml:lang="en-US">Profit Sharing and Incentive Compensation Plans [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfCollectiveBargainingAgreements" xlink:to="simecb_PercentageOfCollectiveBargainingAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements_doc" xml:lang="en-US">Percentage of collective bargaining agreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageShareOfEmployersProfits" xlink:to="simecb_PercentageShareOfEmployersProfits_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageShareOfEmployersProfits_doc" xml:lang="en-US">Percentage share of employers profits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeProfitSharingAmount" xlink:to="simecb_EmployeeProfitSharingAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EmployeeProfitSharingAmount_doc" xml:lang="en-US">Employee profit sharing amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary" xlink:to="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary_doc" xml:lang="en-US">Percentage payment of workers daily integrated salary.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:to="simecb_FixedAmountsPerHourForEachCoveredEmployees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees_doc" xml:lang="en-US">Fixed amount per hour for each covered employees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VestingPercentageDefinedBenefitPlan" xlink:to="simecb_VestingPercentageDefinedBenefitPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VestingPercentageDefinedBenefitPlan_doc" xml:lang="en-US">Vesting percentage.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VestingPeriodDefinedBenefitPlan" xlink:to="simecb_VestingPeriodDefinedBenefitPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VestingPeriodDefinedBenefitPlan_doc" xml:lang="en-US">Vesting period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:to="simecb_PercentageMatchingContributionForFirstFivePercentage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage_doc" xml:lang="en-US">Percentage matching contribution for the first 5.0%.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeesMember" xlink:to="simecb_EmployeesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EmployeesMember_doc" xml:lang="en-US">Employees [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialCostNetDefinedBenefitLiabilityAsset" xlink:to="simecb_FinancialCostNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FinancialCostNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">The increase (decrease) in the net defined benefit liability (asset) resulting from financial cost in the current period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset" xlink:to="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">Anticipated reduction obligations in defined benefit plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitsCosts" xlink:to="simecb_DefinedBenefitsCosts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DefinedBenefitsCosts_doc" xml:lang="en-US">Net cost of benefits during the year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitCostOfSales" xlink:to="simecb_DefinedBenefitCostOfSales_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DefinedBenefitCostOfSales_doc" xml:lang="en-US">Cost of sales during period for defined benefit plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitAdministrativeExpenses" xlink:to="simecb_DefinedBenefitAdministrativeExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DefinedBenefitAdministrativeExpenses_doc" xml:lang="en-US">Administrative expenses during period for defined benefit plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate4Member" xlink:to="simecb_OriginDate4Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate4Member_doc" xml:lang="en-US">2011 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StateAndLocalMember" xlink:to="simecb_StateAndLocalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_StateAndLocalMember_doc" xml:lang="en-US">State and local [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember" xlink:to="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember_doc" xml:lang="en-US">GV do Brasil Industria e Comercio of Aco LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfDecreeIssuedByFinanceMinistry" xlink:to="simecb_DescriptionOfDecreeIssuedByFinanceMinistry_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfDecreeIssuedByFinanceMinistry_doc" xml:lang="en-US">Description of decree issued by finance ministry.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfInvestmentOfNewFixedAssets" xlink:to="simecb_PercentageOfInvestmentOfNewFixedAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfInvestmentOfNewFixedAssets_doc" xml:lang="en-US">Percentage of investment of new fixed assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExpectedBenefitTaxExpense" xlink:to="simecb_ExpectedBenefitTaxExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ExpectedBenefitTaxExpense_doc" xml:lang="en-US">Amount of expected benefit, expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:to="simecb_IncreaseDecreaseInInflationEffectsNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet_doc" xml:lang="en-US">Amount of inflation effects, net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:to="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_doc" xml:lang="en-US">Benefit from utilization of tax loss carry-forward and others.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate1Member" xlink:to="simecb_OriginDate1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate1Member_doc" xml:lang="en-US">2008 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate2Member" xlink:to="simecb_OriginDate2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate2Member_doc" xml:lang="en-US">2009 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate3Member" xlink:to="simecb_OriginDate3Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate3Member_doc" xml:lang="en-US">2010 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate5Member" xlink:to="simecb_OriginDate5Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate5Member_doc" xml:lang="en-US">2012 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate6Member" xlink:to="simecb_OriginDate6Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate6Member_doc" xml:lang="en-US">2013 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate7Member" xlink:to="simecb_OriginDate7Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate7Member_doc" xml:lang="en-US">2014 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate8Member" xlink:to="simecb_OriginDate8Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate8Member_doc" xml:lang="en-US">2015 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate9Member" xlink:to="simecb_OriginDate9Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate9Member_doc" xml:lang="en-US">2016 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate10Member" xlink:label="simecb_OriginDate10Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate10Member" xlink:to="simecb_OriginDate10Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate10Member_doc" xml:lang="en-US">2017 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OriginDate11Member" xlink:label="simecb_OriginDate11Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate11Member" xlink:to="simecb_OriginDate11Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate11Member_doc" xml:lang="en-US">2018 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesPendingOfAmortization" xlink:to="simecb_TaxLossesPendingOfAmortization_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TaxLossesPendingOfAmortization_doc" xml:lang="en-US">Tax losses pending of amortization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdvancesFromCustomersMember" xlink:to="simecb_AdvancesFromCustomersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdvancesFromCustomersMember_doc" xml:lang="en-US">Advances from customers [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrepaidExpensesMember" xlink:to="simecb_PrepaidExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PrepaidExpensesMember_doc" xml:lang="en-US">Prepaid expenses [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeAccountsPayableAndOtherAccruedLiabilities" xlink:to="simecb_TradeAccountsPayableAndOtherAccruedLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TradeAccountsPayableAndOtherAccruedLiabilities_doc" xml:lang="en-US">The amount of current trade accounts payable and other current liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" xlink:to="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory_doc" xml:lang="en-US">The description of the entity's accounting policy for allowances for doubtful accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicSteelMember" xlink:to="simecb_RepublicSteelMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicSteelMember_doc" xml:lang="en-US">Republic Steel [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectricArcFurnaceAndAssociatedMember" xlink:to="simecb_ElectricArcFurnaceAndAssociatedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ElectricArcFurnaceAndAssociatedMember_doc" xml:lang="en-US">Electric arc furnace and associated equipment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LorainOhioFacilityMember" xlink:to="simecb_LorainOhioFacilityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LorainOhioFacilityMember_doc" xml:lang="en-US">Lorain Ohio facility [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction" xlink:to="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction_doc" xml:lang="en-US">Capitalized amount from labor and manufacturing overhead related to construction.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InstallationExpenses" xlink:to="simecb_InstallationExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InstallationExpenses_doc" xml:lang="en-US">Amount of installation expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryAmountOfInstallationExpense" xlink:to="simecb_RecoveryAmountOfInstallationExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RecoveryAmountOfInstallationExpense_doc" xml:lang="en-US">Recovery amount of installation expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DemandedPaymentBySupplier" xlink:to="simecb_DemandedPaymentBySupplier_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DemandedPaymentBySupplier_doc" xml:lang="en-US">Amount of demanded payment by supplier.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_WriteOffAmount" xlink:to="simecb_WriteOffAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_WriteOffAmount_doc" xml:lang="en-US">Write off amount during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DesintallationExpenses" xlink:to="simecb_DesintallationExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DesintallationExpenses_doc" xml:lang="en-US">Amount of desintallation expenses during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about balance of intangible assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries40Member" xlink:to="simecb_Subsidiaries40Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries40Member_doc" xml:lang="en-US">GV do Brasil Industria e Comercio de Aco LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonadjustingEventMember" xlink:to="simecb_NonadjustingEventMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NonadjustingEventMember_doc" xml:lang="en-US">Non-adjusting events after reporting period [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts" xlink:to="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts_doc" xml:lang="en-US">Amount of advances related to allocation of accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember" xlink:to="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember_doc" xml:lang="en-US">Operadora Compania Mexicana de Tubos S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvOneMember" xlink:to="simecb_IndustriasChSabdecvOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IndustriasChSabdecvOneMember_doc" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_IndustriasChSabdecvTwoMember" xlink:label="simecb_IndustriasChSabdecvTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvTwoMember" xlink:to="simecb_IndustriasChSabdecvTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IndustriasChSabdecvTwoMember_doc" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaManufactureraDeTubosSadecvOneMember" xlink:to="simecb_CompaniaManufactureraDeTubosSadecvOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvOneMember_doc" xml:lang="en-US">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfClaimsPayments" xlink:to="simecb_AmountOfClaimsPayments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfClaimsPayments_doc" xml:lang="en-US">Amount of claims the payments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfAddUp" xlink:to="simecb_AmountOfAddUp_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfAddUp_doc" xml:lang="en-US">Amount of add up.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfLawsuit" xlink:to="simecb_AmountOfLawsuit_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfLawsuit_doc" xml:lang="en-US">Amount of lawsuit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:to="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_doc" xml:lang="en-US">The description of the entity's accounting policy for Conversion of foreign subsidiaries' financial statements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAssetsRecoverable" xlink:to="simecb_OtherAssetsRecoverable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherAssetsRecoverable_doc" xml:lang="en-US">Other assets recoverable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenseIncomeNet" xlink:to="simecb_InterestExpenseIncomeNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InterestExpenseIncomeNet_doc" xml:lang="en-US">Amount of the cost of borrowed funds accounted for as interest expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeExpenseIncome" xlink:to="simecb_AdministrativeExpenseIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdministrativeExpenseIncome_doc" xml:lang="en-US">Primary financial statement caption encompassing administrative expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_doc" xml:lang="en-US">The amount of additions (deletions) to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentLoansToRelatedParties" xlink:to="simecb_NonCurrentLoansToRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NonCurrentLoansToRelatedParties_doc" xml:lang="en-US">Non-current loans to related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalanceAmount" xlink:to="simecb_BalanceAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BalanceAmount_doc" xml:lang="en-US">Balance amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaminadoraVistaHermosaCompanySadecvMember" xlink:to="simecb_LaminadoraVistaHermosaCompanySadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LaminadoraVistaHermosaCompanySadecvMember_doc" xml:lang="en-US">Laminadora Vista Hermosa Company, S.A. de C.V [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComprehensiveIncomeAdjustment" xlink:to="simecb_ComprehensiveIncomeAdjustment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ComprehensiveIncomeAdjustment_doc" xml:lang="en-US">Comprehensive income adjustment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreviousComprehensiveIncome" xlink:to="simecb_PreviousComprehensiveIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PreviousComprehensiveIncome_doc" xml:lang="en-US">Comprehensive income (loss).</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OneYearsMember" xlink:label="simecb_OneYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OneYearsMember" xlink:to="simecb_OneYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OneYearsMember_doc" xml:lang="en-US">2014 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_TwoYearsMember" xlink:label="simecb_TwoYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TwoYearsMember" xlink:to="simecb_TwoYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TwoYearsMember_doc" xml:lang="en-US">2015 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ThreeYearsMember" xlink:to="simecb_ThreeYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ThreeYearsMember_doc" xml:lang="en-US">2016 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FourYearsMember" xlink:label="simecb_FourYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FourYearsMember" xlink:to="simecb_FourYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FourYearsMember_doc" xml:lang="en-US">2017 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_FiveYearsMember" xlink:label="simecb_FiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FiveYearsMember" xlink:to="simecb_FiveYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FiveYearsMember_doc" xml:lang="en-US">2014 y 2015 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_OperadoraManufactureraDeTubosSadecvOneMember" xlink:label="simecb_OperadoraManufactureraDeTubosSadecvOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraManufactureraDeTubosSadecvOneMember" xlink:to="simecb_OperadoraManufactureraDeTubosSadecvOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraManufactureraDeTubosSadecvOneMember_doc" xml:lang="en-US">Operadora Manufacturera de Tubos, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes" xlink:to="simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes_doc" xml:lang="en-US">Accounts receivable long term taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoansPayablesLongTerm" xlink:to="simecb_LoansPayablesLongTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LoansPayablesLongTerm_doc" xml:lang="en-US">Loans payables long term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoansPayables" xlink:to="simecb_LoansPayables_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LoansPayables_doc" xml:lang="en-US">Loans payables.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20181231.xsd#simecb_RestatementAdjustmentOneMember" xlink:label="simecb_RestatementAdjustmentOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RestatementAdjustmentOneMember" xlink:to="simecb_RestatementAdjustmentOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RestatementAdjustmentOneMember_doc" xml:lang="en-US">MODIFICATION/PRESENTATION [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DifferenceFromChangesPayments" xlink:to="simecb_DifferenceFromChangesPayments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DifferenceFromChangesPayments_doc" xml:lang="en-US">Difference from changes payments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsReceivablesMember" xlink:to="simecb_AccountsReceivablesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AccountsReceivablesMember_doc" xml:lang="en-US">Accounts receivable [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LongTermAccountsReceivableMember" xlink:to="simecb_LongTermAccountsReceivableMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LongTermAccountsReceivableMember_doc" xml:lang="en-US">Long term accounts receivable [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferOfLoansPayableByPresentation" xlink:to="simecb_TransferOfLoansPayableByPresentation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TransferOfLoansPayableByPresentation_doc" xml:lang="en-US">Transfer of loans payable by presentation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferOfAccountsReceivableByPresentation" xlink:to="simecb_TransferOfAccountsReceivableByPresentation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TransferOfAccountsReceivableByPresentation_doc" xml:lang="en-US">Transfer of accounts receivable by presentation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferToAccountsPayableByPresentationOne" xlink:to="simecb_TransferToAccountsPayableByPresentationOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TransferToAccountsPayableByPresentationOne_doc" xml:lang="en-US">Transfer to accounts payable by presentation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DifferenceInChangesLoansPayables" xlink:to="simecb_DifferenceInChangesLoansPayables_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DifferenceInChangesLoansPayables_doc" xml:lang="en-US">Difference in changes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersRelatedPartiesMember" xlink:to="simecb_OthersRelatedPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OthersRelatedPartiesMember_doc" xml:lang="en-US">Others Related Parties [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryOfLoss" xlink:to="simecb_RecoveryOfLoss_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RecoveryOfLoss_doc" xml:lang="en-US">Recovery of loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ModifiedMember" xlink:to="simecb_ModifiedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ModifiedMember_doc" xml:lang="en-US">Modified [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecognizedInterest" xlink:to="simecb_RecognizedInterest_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RecognizedInterest_doc" xml:lang="en-US">Recognized Interest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CorrespondingIncomeTax" xlink:to="simecb_CorrespondingIncomeTax_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CorrespondingIncomeTax_doc" xml:lang="en-US">Corresponding income tax.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdditionalProfitRecognizedInFinancialStatements" xlink:to="simecb_AdditionalProfitRecognizedInFinancialStatements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdditionalProfitRecognizedInFinancialStatements_doc" xml:lang="en-US">Additional profit recognized in financial statements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BeforeCorrectionMember" xlink:to="simecb_BeforeCorrectionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BeforeCorrectionMember_doc" xml:lang="en-US">Before correction [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AfterCorrectionMember" xlink:to="simecb_AfterCorrectionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AfterCorrectionMember_doc" xml:lang="en-US">After correction [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsPayableOtherMember" xlink:to="simecb_AccountsPayableOtherMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AccountsPayableOtherMember_doc" xml:lang="en-US">Accounts payable other [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecordedInterest" xlink:to="simecb_RecordedInterest_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RecordedInterest_doc" xml:lang="en-US">Recorded interest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsReceivable" xlink:to="simecb_AccountsReceivable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AccountsReceivable_doc" xml:lang="en-US">Amount of current accounts receivable during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAccountsReceivableByOperationMember" xlink:to="simecb_OtherAccountsReceivableByOperationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherAccountsReceivableByOperationMember_doc" xml:lang="en-US">Other accounts receivable by operation [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAccountsPayableByOperationMember" xlink:to="simecb_OtherAccountsPayableByOperationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherAccountsPayableByOperationMember_doc" xml:lang="en-US">Other accounts payable by operation [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PaymentOfAccountsPayable" xlink:to="simecb_PaymentOfAccountsPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PaymentOfAccountsPayable_doc" xml:lang="en-US">Payment of accounts payable during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferToLoansPayableByPresentation" xlink:to="simecb_TransferToLoansPayableByPresentation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TransferToLoansPayableByPresentation_doc" xml:lang="en-US">Transfer of accounts receivable for presentation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoanMember" xlink:to="simecb_LoanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LoanMember_doc" xml:lang="en-US">Loans [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfRetrospectiveRestatementOfFinancialStatementsExplanatory" xlink:to="simecb_DisclosureOfRetrospectiveRestatementOfFinancialStatementsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfRetrospectiveRestatementOfFinancialStatementsExplanatory_doc" xml:lang="en-US">The entire disclosure for retrospective restatement of financial statements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutInterestToBeRecognizedThroughRestatementExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutInterestToBeRecognizedThroughRestatementExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutInterestToBeRecognizedThroughRestatementExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about interest to be recognized through restatement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutBalancesOfRelatedPartiesCorrectedThroughReclassificationFromShorttermAssetsToLongtermAssetExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutBalancesOfRelatedPartiesCorrectedThroughReclassificationFromShorttermAssetsToLongtermAssetExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesOfRelatedPartiesCorrectedThroughReclassificationFromShorttermAssetsToLongtermAssetExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about balances of related parties corrected through reclassification from short-term assets to long-term asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutModificationsForErrorsInRegisterOfInterestsInReceivablesInPresentationAndReclassificationOfAccountsReceivableAndPayableFromRelatedPartiesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutModificationsForErrorsInRegisterOfInterestsInReceivablesInPresentationAndReclassificationOfAccountsReceivableAndPayableFromRelatedPartiesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutModificationsForErrorsInRegisterOfInterestsInReceivablesInPresentationAndReclassificationOfAccountsReceivableAndPayableFromRelatedPartiesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about modifications for errors in register of interests in receivables, in presentation and reclassification of accounts receivable and payable from related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about changes to consolidated balance sheet.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedComprehensiveIncomeStatementExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedComprehensiveIncomeStatementExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedComprehensiveIncomeStatementExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about changes to consolidated comprehensive income statement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedStatementsOfCashFlowsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedStatementsOfCashFlowsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedStatementsOfCashFlowsExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about changes to consolidated statements of cash flows.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfPenaltyPaid" xlink:to="simecb_AmountOfPenaltyPaid_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfPenaltyPaid_doc" xml:lang="en-US">Amount of penalty paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransferOfCurrentLiabilitiesLoans" xlink:to="simecb_TransferOfCurrentLiabilitiesLoans_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TransferOfCurrentLiabilitiesLoans_doc" xml:lang="en-US">Loans transferred.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries30Member" xlink:to="simecb_Subsidiaries30Member_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries30Member_3_lbl" xml:lang="en-US">Subsidiaries30Member</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SupplierOneMember" xlink:to="simecb_SupplierOneMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SupplierOneMember_3_lbl" xml:lang="en-US">SupplierOneMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SupplierTwoMember" xlink:to="simecb_SupplierTwoMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SupplierTwoMember_3_lbl" xml:lang="en-US">SupplierTwoMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvOneMember" xlink:to="simecb_IndustriasChSabdecvOneMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasChSabdecvOneMember_3_lbl" xml:lang="en-US">IndustriasChSabdecvOneMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaManufactureraDeTubosSadecvOneMember" xlink:to="simecb_CompaniaManufactureraDeTubosSadecvOneMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvOneMember_3_lbl" xml:lang="en-US">CompaniaManufactureraDeTubosSadecvOneMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RestatementAxis_2_lbl" xml:lang="en-US">Restatement [Axis] [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ThreeYearsMember" xlink:to="simecb_ThreeYearsMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ThreeYearsMember_3_lbl" xml:lang="en-US">ThreeYearsMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersRelatedPartiesMember" xlink:to="simecb_OthersRelatedPartiesMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OthersRelatedPartiesMember_3_lbl" xml:lang="en-US">OthersRelatedPartiesMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAccountsReceivableByOperationMember" xlink:to="simecb_OtherAccountsReceivableByOperationMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherAccountsReceivableByOperationMember_3_lbl" xml:lang="en-US">OtherAccountsReceivableByOperationMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Assets_3_lbl" xml:lang="en-US">Assets [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilities_2_lbl" xml:lang="en-US">Non-current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Liabilities_3_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent_2_lbl" xml:lang="en-US">Equity attributable to owners of parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Equity_4_lbl" xml:lang="en-US">Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilities_2_lbl" xml:lang="en-US">Equity and liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CostOfSales_3_lbl" xml:lang="en-US">Cost of sales [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossProfit_2_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdministrativeExpense_3_lbl" xml:lang="en-US">Administrative expenses [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpense" xlink:to="ifrs-full_InterestExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpense_2_lbl" xml:lang="en-US">Interest expense [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_4_lbl" xml:lang="en-US">Tax expense (income)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncome_2_lbl" xml:lang="en-US">Other comprehensive income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_2_lbl" xml:lang="en-US">Comprehensive income, attributable to owners of parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_2_lbl" xml:lang="en-US">Comprehensive income, attributable to non-controlling interests</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_2_lbl" xml:lang="en-US">Adjustments for increase (decrease) in employee benefit liabilities</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets_3_lbl" xml:lang="en-US">DecreaseIncreaseInOtherNoncurrentAssets</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_3_lbl" xml:lang="en-US">Cash advances and loans made to other parties, classified as investing activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_2_lbl" xml:lang="en-US">Cash flows from (used in) investing activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:to="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_2_lbl" xml:lang="en-US">Description of accounting policy for property, plant and equipment [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_2_lbl" xml:lang="en-US">Description of accounting policy for employee benefits [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_2_lbl" xml:lang="en-US">Description of accounting policy for income tax [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_3_lbl" xml:lang="en-US">Allowance account for credit losses of financial assets</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xml:lang="en-US">Increase (decrease) through other changes, allowance account for credit losses of financial assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_GrossNoncurrentInventories_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GrossNoncurrentInventories_3_lbl" xml:lang="en-US">GrossNoncurrentInventories</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_3_lbl" xml:lang="en-US">ValuationAllowanceAtCostOrNetRealizablevalueLower</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_4_lbl" xml:lang="en-US">Intangible assets other than goodwill</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_3_lbl" xml:lang="en-US">AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeAccountsPayableAndOtherAccruedLiabilities" xlink:to="simecb_TradeAccountsPayableAndOtherAccruedLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TradeAccountsPayableAndOtherAccruedLiabilities_3_lbl" xml:lang="en-US">TradeAccountsPayableAndOtherAccruedLiabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitsCosts" xlink:to="simecb_DefinedBenefitsCosts_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DefinedBenefitsCosts_3_lbl" xml:lang="en-US">DefinedBenefitsCosts</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_3_lbl" xml:lang="en-US">Net defined benefit liability (asset)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxExpenseIncome" xlink:to="ifrs-full_CurrentTaxExpenseIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxExpenseIncome_2_lbl" xml:lang="en-US">Current tax expense (income)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapital" xlink:to="simecb_ShareCapital_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShareCapital_3_lbl" xml:lang="en-US">ShareCapital</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesAuthorised" xlink:to="ifrs-full_NumberOfSharesAuthorised_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesAuthorised_2_lbl" xml:lang="en-US">Number of shares authorised</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalAmount" xlink:to="simecb_ShareCapitalAmount_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShareCapitalAmount_3_lbl" xml:lang="en-US">ShareCapitalAmount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesOutstanding_3_lbl" xml:lang="en-US">Number of shares outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" xlink:to="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions_2_lbl" xml:lang="en-US">Revenue from rendering of services, related party transactions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_2_lbl" xml:lang="en-US">Depreciation and amortisation expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNature" xlink:to="ifrs-full_ExpenseByNature_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseByNature_2_lbl" xml:lang="en-US">Expenses, by nature</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherExpenseByFunction" xlink:to="ifrs-full_OtherExpenseByFunction_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherExpenseByFunction_2_lbl" xml:lang="en-US">Other expense, by function</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleOfScrap" xlink:to="simecb_SaleOfScrap_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SaleOfScrap_3_lbl" xml:lang="en-US">SaleOfScrap</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryOfLoss" xlink:to="simecb_RecoveryOfLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RecoveryOfLoss_3_lbl" xml:lang="en-US">RecoveryOfLoss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UpdateOfBalancesInFavorInTaxes" xlink:to="simecb_UpdateOfBalancesInFavorInTaxes_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes_3_lbl" xml:lang="en-US">UpdateOfBalancesInFavorInTaxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIncome_2_lbl" xml:lang="en-US">Other income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeNet" xlink:to="simecb_OtherIncomeNet_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherIncomeNet_3_lbl" xml:lang="en-US">OtherIncomeNet</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeAndOtherExpensesNet" xlink:to="simecb_OtherIncomeAndOtherExpensesNet_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherIncomeAndOtherExpensesNet_3_lbl" xml:lang="en-US">OtherIncomeAndOtherExpensesNet</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsLiabilities_2_lbl" xml:lang="en-US">Current assets (liabilities)</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CreditExposure_2_lbl" xml:lang="en-US">Credit exposure</link:label>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>12
<FILENAME>simecb-20181231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6743818304">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document and Entity Information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2018 </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DocumentAndEntityInformationAbstract', window );"><strong>Document And Entity Information</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">GROUP SIMEC SA DE CV<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000887153<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">20-F<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2018<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Is Entity a Well-known Seasoned Issuer?</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Is Entity a Voluntary Filer?</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Is Entity's Reporting Status Current?</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Is Entity Emerging Growth Company?</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Large Accelerated Filer<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="nump">466,643,007<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2018<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>If the value is true, then the document is an amendment to previously-filed/accepted document.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated), (5) Smaller Reporting Accelerated Filer or (6) Smaller Reporting Company and Large Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if company meets the shell company criteria: a company with no or nominal operations, and with no or nominal assets or assets consisting solely of cash and cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DocumentAndEntityInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DocumentAndEntityInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6756436992">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheet - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 6,987,241<span></span>
</td>
<td class="nump">$ 7,203,604<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentInvestments', window );">Other investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">88,947<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">Trade receivables, net</a></td>
<td class="nump">4,802,891<span></span>
</td>
<td class="nump">3,899,574<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Related parties receivables</a></td>
<td class="nump">15,731<span></span>
</td>
<td class="nump">201,464<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">265,875<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssetsCurrent', window );">Recoverable taxes</a></td>
<td class="nump">2,407,874<span></span>
</td>
<td class="nump">2,230,375<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentReceivables', window );">Other receivables</a></td>
<td class="nump">684,338<span></span>
</td>
<td class="nump">469,237<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPrepaidExpenses', window );">Prepaid expenses</a></td>
<td class="nump">798,593<span></span>
</td>
<td class="nump">509,557<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Inventory, net</a></td>
<td class="nump">10,138,422<span></span>
</td>
<td class="nump">8,263,498<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">26,100,965<span></span>
</td>
<td class="nump">22,866,256<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Non-current related parties receivables</a></td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,281<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Non-current loans to related parties</a></td>
<td class="nump">1,686,115<span></span>
</td>
<td class="nump">3,032,599<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentInventories', window );">Non-current inventory, net</a></td>
<td class="nump">1,147,578<span></span>
</td>
<td class="nump">1,220,766<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant and equipment, net</a></td>
<td class="nump">16,970,832<span></span>
</td>
<td class="nump">15,737,081<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Intangible and other non-current assets, net</a></td>
<td class="nump">2,300,052<span></span>
</td>
<td class="nump">2,471,548<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">48,853,823<span></span>
</td>
<td class="nump">45,976,531<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Short-term debt</a></td>
<td class="nump">5,936<span></span>
</td>
<td class="nump">5,960<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payable trade</a></td>
<td class="nump">4,390,413<span></span>
</td>
<td class="nump">3,984,898<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Related parties payable</a></td>
<td class="nump">334,591<span></span>
</td>
<td class="nump">251,676<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Loans from related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">980,807<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities', window );">Other accrued liabilities</a></td>
<td class="nump">2,057,557<span></span>
</td>
<td class="nump">842,045<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Payable tax</a></td>
<td class="nump">1,833,796<span></span>
</td>
<td class="nump">1,360,753<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CurrentIncomeTaxPayable', window );">Income tax</a></td>
<td class="nump">369,875<span></span>
</td>
<td class="nump">53,930<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">8,992,168<span></span>
</td>
<td class="nump">7,480,069<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Long term liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan', window );">Employee benefits</a></td>
<td class="nump">81,770<span></span>
</td>
<td class="nump">91,822<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred income tax</a></td>
<td class="nump">3,507,746<span></span>
</td>
<td class="nump">3,367,976<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Other liabilities</a></td>
<td class="nump">763,136<span></span>
</td>
<td class="nump">719,128<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ContingenciesAndCommitments', window );">Contingencies and Commitments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total long-term liabilities</a></td>
<td class="nump">4,352,652<span></span>
</td>
<td class="nump">4,178,926<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">13,344,820<span></span>
</td>
<td class="nump">11,658,995<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Stockholders' equity:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="nump">2,832,268<span></span>
</td>
<td class="nump">2,832,268<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalPaidinCapital', window );">Additional paid-in capital</a></td>
<td class="nump">4,575,233<span></span>
</td>
<td class="nump">4,579,472<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Retained earnings</a></td>
<td class="nump">21,622,790<span></span>
</td>
<td class="nump">20,969,443<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RepurchaseOfOwnCapitalStockReserve', window );">Repurchase of own capital stock reserve</a></td>
<td class="nump">3,096,390<span></span>
</td>
<td class="nump">1,732,447<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CumulativeTranslationEffectsInForeignSubsidiaries', window );">Cumulative effect by translation of foreign subsidiaries</a></td>
<td class="nump">3,705,691<span></span>
</td>
<td class="nump">4,312,478<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAttributableToOwnersOfParent', window );">Total controlling interest</a></td>
<td class="nump">35,832,372<span></span>
</td>
<td class="nump">34,426,108<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="num">(323,369)<span></span>
</td>
<td class="num">(108,572)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total stockholders' equity</a></td>
<td class="nump">35,509,003<span></span>
</td>
<td class="nump">34,317,536<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and stockholders' equity</a></td>
<td class="nump">$ 48,853,823<span></span>
</td>
<td class="nump">$ 45,976,531<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionalPaidinCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionalPaidinCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLoansAndReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current loans and receivables. [Refer: Loans and receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 8<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_8_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLoansAndReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentPrepaidExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentPrepaidExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current amount of current tax assets. [Refer: Current tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph r<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_r&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsAndGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Inventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2018-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=2&amp;date=2018-03-01&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Inventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 12<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_12_f&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph q<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_q&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 10<br> -IssueDate 2018-01-01<br> -Paragraph 22<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=10&amp;date=2018-03-01&amp;anchor=para_22&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current other receivables. [Refer: Other receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RetainedEarnings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the entity's cumulative undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph IG6<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RetainedEarnings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ContingenciesAndCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of contingencies and commitments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ContingenciesAndCommitments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CumulativeTranslationEffectsInForeignSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cumulative translation effects in foreign subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CumulativeTranslationEffectsInForeignSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CurrentIncomeTaxPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CurrentIncomeTaxPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_NonCurrentLoansToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Non-current loans to related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NonCurrentLoansToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RepurchaseOfOwnCapitalStockReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Repurchase of own capital stock reserve.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RepurchaseOfOwnCapitalStockReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6744251808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Comprehensive Income - MXN ($)<br> shares in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeStatementAbstract', window );"><strong>Profit or loss [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">$ 35,678,253<span></span>
</td>
<td class="nump">$ 28,700,450<span></span>
</td>
<td class="nump">$ 27,515,565<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(30,563,315)<span></span>
</td>
<td class="num">(23,994,526)<span></span>
</td>
<td class="num">(22,775,593)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit income</a></td>
<td class="nump">5,114,938<span></span>
</td>
<td class="nump">4,705,924<span></span>
</td>
<td class="nump">4,739,972<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(1,080,012)<span></span>
</td>
<td class="num">(1,238,943)<span></span>
</td>
<td class="num">(1,277,487)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expense), net</a></td>
<td class="nump">15,052<span></span>
</td>
<td class="nump">6,934<span></span>
</td>
<td class="num">(36,198)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="nump">312,821<span></span>
</td>
<td class="nump">252,291<span></span>
</td>
<td class="nump">140,033<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpense', window );">Interest expense</a></td>
<td class="num">(16,511)<span></span>
</td>
<td class="num">(54,404)<span></span>
</td>
<td class="num">(40,170)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Foreign exchange (loss) gain, net</a></td>
<td class="num">(146,896)<span></span>
</td>
<td class="num">(654,362)<span></span>
</td>
<td class="nump">1,774,984<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income taxes</a></td>
<td class="nump">4,199,392<span></span>
</td>
<td class="nump">3,017,440<span></span>
</td>
<td class="nump">5,301,134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="num">(752,462)<span></span>
</td>
<td class="num">(1,122,809)<span></span>
</td>
<td class="num">(936,394)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="nump">3,446,930<span></span>
</td>
<td class="nump">1,894,631<span></span>
</td>
<td class="nump">4,364,740<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeAbstract', window );"><strong>Comprehensive income (loss) for the year:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation', window );">Translation effects of foreign subsidiaries</a></td>
<td class="num">(615,167)<span></span>
</td>
<td class="num">(529,905)<span></span>
</td>
<td class="nump">2,807,297<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Total other comprehensive income (loss) for the year, net of income taxes</a></td>
<td class="num">(615,167)<span></span>
</td>
<td class="num">(529,905)<span></span>
</td>
<td class="nump">2,807,297<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income for the year</a></td>
<td class="nump">2,831,763<span></span>
</td>
<td class="nump">1,364,726<span></span>
</td>
<td class="nump">7,172,037<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToAbstract', window );"><strong>Net income attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToOwnersOfParent', window );">Controlling interest</a></td>
<td class="nump">3,653,347<span></span>
</td>
<td class="nump">1,894,776<span></span>
</td>
<td class="nump">2,906,363<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="num">(206,417)<span></span>
</td>
<td class="num">(145)<span></span>
</td>
<td class="nump">1,458,377<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="nump">3,446,930<span></span>
</td>
<td class="nump">1,894,631<span></span>
</td>
<td class="nump">4,364,740<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToAbstract', window );"><strong>Comprehensive income attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent', window );">Controlling interest</a></td>
<td class="nump">3,046,560<span></span>
</td>
<td class="nump">1,368,112<span></span>
</td>
<td class="nump">5,825,369<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="num">(214,797)<span></span>
</td>
<td class="num">(3,386)<span></span>
</td>
<td class="nump">1,346,668<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income for the year</a></td>
<td class="nump">$ 2,831,763<span></span>
</td>
<td class="nump">$ 1,364,726<span></span>
</td>
<td class="nump">$ 7,172,037<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EarningsPerShareAbstract', window );"><strong>Income per share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WeightedAverageShares', window );">Weighted average shares outstanding (in thousands of shares)</a></td>
<td class="nump">489,537<span></span>
</td>
<td class="nump">493,918<span></span>
</td>
<td class="nump">486,516<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Income per share (controlling interest) (Mexican pesos)</a></td>
<td class="nump">$ 7.46<span></span>
</td>
<td class="nump">$ 3.84<span></span>
</td>
<td class="nump">$ 5.97<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity classifies as being administrative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=26&amp;date=2018-03-01&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicAndDilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicAndDilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81B_b_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81B_b_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Section A Statement of cash flows for an entity other than a financial institution<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=sect_AStatementofcashflowsforanentityotherthanafinancialinstitution&amp;doctype=Illustrative%20Examples<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2018-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=21&amp;date=2018-03-01&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=26&amp;date=2018-03-01&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_f&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81A<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2018-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=4&amp;date=2018-03-02&amp;anchor=para_39L_e&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2018-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=17&amp;date=2018-03-01&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 12<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_12_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81B_a_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81B_a_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=5&amp;date=2018-03-01&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=5&amp;date=2018-03-01&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income arising from interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_e&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WeightedAverageShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2018-01-01<br> -Paragraph 70<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=33&amp;date=2018-03-01&amp;anchor=para_70_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
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<SEQUENCE>16
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6744191440">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Stockholders' Equity - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Capital stock [Member]</div></th>
<th class="th"><div>Additional paid-in capital [Member]</div></th>
<th class="th"><div>Retained earnings [Member]</div></th>
<th class="th"><div>Repurchase of own capital stock reserve [Member]</div></th>
<th class="th"><div>Cumulative translation effects in foreign subsidiaries [Member]</div></th>
<th class="th"><div>Fair value of derivative financial instruments [Member]</div></th>
<th class="th"><div>Total controlling interest [Member]</div></th>
<th class="th"><div>Non-controlling Interest [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2015</a></td>
<td class="nump">$ 2,832,268<span></span>
</td>
<td class="nump">$ 4,094,600<span></span>
</td>
<td class="nump">$ 17,168,304<span></span>
</td>
<td class="nump">$ 557,927<span></span>
</td>
<td class="nump">$ 1,920,136<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 26,573,235<span></span>
</td>
<td class="num">$ (1,451,854)<span></span>
</td>
<td class="nump">$ 25,121,381<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Increase in reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,000,000)<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RepurchaseOfOwnCapitalStockNet', window );">Repurchase of own capital stock, net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">507,714<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">430,541<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">938,255<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">938,255<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PreviousComprehensiveIncome', window );">Comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,884,834<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,919,006<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,803,840<span></span>
</td>
<td class="nump">1,346,668<span></span>
</td>
<td class="nump">7,150,508<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ComprehensiveIncomeAdjustment', window );">Adjustment, note 24</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,529<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,529<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,529<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income Restated</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,906,363<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,825,369<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,172,037<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2016</a></td>
<td class="nump">2,832,268<span></span>
</td>
<td class="nump">4,602,314<span></span>
</td>
<td class="nump">19,074,667<span></span>
</td>
<td class="nump">1,988,468<span></span>
</td>
<td class="nump">4,839,142<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">33,336,859<span></span>
</td>
<td class="num">(105,186)<span></span>
</td>
<td class="nump">33,231,673<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Increase in reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">484,046<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RepurchaseOfOwnCapitalStockNet', window );">Repurchase of own capital stock, net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(22,842)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(256,021)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(278,863)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(278,863)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PreviousComprehensiveIncome', window );">Comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,721,672<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(526,664)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,195,008<span></span>
</td>
<td class="num">(3,386)<span></span>
</td>
<td class="nump">1,191,622<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ComprehensiveIncomeAdjustment', window );">Adjustment, note 24</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">173,104<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">173,104<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">173,104<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income Restated</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,894,776<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,368,112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,364,726<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2017</a></td>
<td class="nump">2,832,268<span></span>
</td>
<td class="nump">4,579,472<span></span>
</td>
<td class="nump">20,969,443<span></span>
</td>
<td class="nump">1,732,447<span></span>
</td>
<td class="nump">4,312,478<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">34,426,108<span></span>
</td>
<td class="num">(108,572)<span></span>
</td>
<td class="nump">34,317,536<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Increase in reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,000,000)<span></span>
</td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">484,046<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RepurchaseOfOwnCapitalStockNet', window );">Repurchase of own capital stock, net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,239)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,636,057)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,640,296)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,640,296)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PreviousComprehensiveIncome', window );">Comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,653,347<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(606,787)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,046,560<span></span>
</td>
<td class="num">(214,797)<span></span>
</td>
<td class="nump">2,831,763<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income Restated</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,831,763<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2018</a></td>
<td class="nump">$ 2,832,268<span></span>
</td>
<td class="nump">$ 4,575,233<span></span>
</td>
<td class="nump">$ 21,622,790<span></span>
</td>
<td class="nump">$ 3,096,390<span></span>
</td>
<td class="nump">$ 3,705,691<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 35,832,372<span></span>
</td>
<td class="num">$ (323,369)<span></span>
</td>
<td class="nump">$ 35,509,003<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ComprehensiveIncomeAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Comprehensive income adjustment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ComprehensiveIncomeAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PreviousComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Comprehensive income (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PreviousComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RepurchaseOfOwnCapitalStockNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Repurchase of own capital stock, net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RepurchaseOfOwnCapitalStockNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6743996240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract', window );"><strong>Operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="nump">$ 3,446,930<span></span>
</td>
<td class="nump">$ 1,894,631<span></span>
</td>
<td class="nump">$ 4,364,740<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract', window );"><strong>Adjustments:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">1,112,418<span></span>
</td>
<td class="nump">1,465,759<span></span>
</td>
<td class="nump">1,429,381<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities', window );">Employee benefits</a></td>
<td class="num">(10,051)<span></span>
</td>
<td class="num">(7,962)<span></span>
</td>
<td class="nump">6,351<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForProvisions', window );">Allowance for doubtful accounts</a></td>
<td class="nump">27,904<span></span>
</td>
<td class="nump">5,339<span></span>
</td>
<td class="num">(16,453)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income from investing activities</a></td>
<td class="num">(312,821)<span></span>
</td>
<td class="num">(252,290)<span></span>
</td>
<td class="num">(140,033)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestExpense', window );">Interest expense from financing activities</a></td>
<td class="nump">16,511<span></span>
</td>
<td class="nump">54,404<span></span>
</td>
<td class="nump">40,170<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains', window );">Unrealized foreign exchange loss (gain), net</a></td>
<td class="num">(6,985)<span></span>
</td>
<td class="num">(35,754)<span></span>
</td>
<td class="nump">169,699<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income tax</a></td>
<td class="nump">752,462<span></span>
</td>
<td class="nump">1,122,809<span></span>
</td>
<td class="nump">936,394<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLoss', window );">Total Adjustments</a></td>
<td class="nump">5,026,368<span></span>
</td>
<td class="nump">4,246,936<span></span>
</td>
<td class="nump">6,790,249<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable', window );">(Increase) in Trade receivables</a></td>
<td class="num">(1,082,991)<span></span>
</td>
<td class="num">(1,209,134)<span></span>
</td>
<td class="num">(209,517)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables', window );">Decrease/(Increase) in Related parties receivables</a></td>
<td class="nump">17,465<span></span>
</td>
<td class="num">(41,311)<span></span>
</td>
<td class="num">(172,322)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories', window );">(Increase) in Inventory</a></td>
<td class="num">(1,098,437)<span></span>
</td>
<td class="num">(887,619)<span></span>
</td>
<td class="num">(84,865)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables', window );">(Increase) in Accounts receivable other, recoverable taxes and prepaid expenses</a></td>
<td class="num">(1,119,466)<span></span>
</td>
<td class="num">(1,013,274)<span></span>
</td>
<td class="num">(619,378)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable', window );">Increase/(Decrease) in Accounts payable trade</a></td>
<td class="nump">460,359<span></span>
</td>
<td class="nump">1,249,042<span></span>
</td>
<td class="num">(372,386)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable', window );">Increase/(Decrease) in Related parties payables</a></td>
<td class="nump">90,806<span></span>
</td>
<td class="nump">39,604<span></span>
</td>
<td class="num">(36,093)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes', window );">Increase in Accounts payable other and accrued liabilities and taxes other than income taxes</a></td>
<td class="nump">929,780<span></span>
</td>
<td class="nump">800,111<span></span>
</td>
<td class="nump">410,066<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash flows provided by operating activities</a></td>
<td class="nump">3,223,884<span></span>
</td>
<td class="nump">3,184,355<span></span>
</td>
<td class="nump">5,705,754<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract', window );"><strong>Investing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisition of property, plant and equipment</a></td>
<td class="num">(1,994,465)<span></span>
</td>
<td class="num">(3,039,501)<span></span>
</td>
<td class="num">(3,100,259)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DecreaseIncreaseInOtherNoncurrentAssets', window );">Decrease/(increase) in other non-current assets</a></td>
<td class="nump">159,732<span></span>
</td>
<td class="num">(60,131)<span></span>
</td>
<td class="num">(119,468)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities', window );">Decrease/(increase) in Other investments</a></td>
<td class="nump">88,947<span></span>
</td>
<td class="nump">339,476<span></span>
</td>
<td class="num">(54,063)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities', window );">Cash paid for Business acquisition, net</a></td>
<td class="num">(638,976)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities', window );">Loans granted to related parties</a></td>
<td class="num">(477,064)<span></span>
</td>
<td class="num">(412,443)<span></span>
</td>
<td class="num">(2,277,256)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities', window );">Collection of loans to related parties</a></td>
<td class="nump">1,939,366<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestReceivedClassifiedAsInvestingActivities', window );">Interest income collected</a></td>
<td class="nump">102,307<span></span>
</td>
<td class="nump">54,237<span></span>
</td>
<td class="nump">108,151<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Net cash flows (used) provided by investing activities</a></td>
<td class="num">(820,153)<span></span>
</td>
<td class="num">(3,118,362)<span></span>
</td>
<td class="num">(5,442,895)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract', window );"><strong>Financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PaymentsToAcquireOrRedeemEntitysShares', window );">Repurchase and placement of own capital stocks, net</a></td>
<td class="num">(1,640,296)<span></span>
</td>
<td class="num">(278,863)<span></span>
</td>
<td class="nump">938,255<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansGrantedToRelatedParties', window );">Loans granted to related parties</a></td>
<td class="num">(984,623)<span></span>
</td>
<td class="num">(41,027)<span></span>
</td>
<td class="num">(40,170)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities', window );">Interest expense</a></td>
<td class="num">(16,511)<span></span>
</td>
<td class="num">(54,404)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash flows (used)/provided by financing activities</a></td>
<td class="num">(2,641,430)<span></span>
</td>
<td class="num">(374,294)<span></span>
</td>
<td class="nump">898,085<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents', window );">Net (decrease)/increase in cash and cash equivalents</a></td>
<td class="num">(237,699)<span></span>
</td>
<td class="num">(308,301)<span></span>
</td>
<td class="nump">1,160,944<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at beginning of year</a></td>
<td class="nump">7,203,604<span></span>
</td>
<td class="nump">7,536,534<span></span>
</td>
<td class="nump">6,224,502<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents', window );">Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies</a></td>
<td class="nump">21,336<span></span>
</td>
<td class="num">(24,629)<span></span>
</td>
<td class="nump">151,088<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at end of year</a></td>
<td class="nump">$ 6,987,241<span></span>
</td>
<td class="nump">$ 7,203,604<span></span>
</td>
<td class="nump">$ 7,536,534<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncomeTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncomeTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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</tr>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForInterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForInterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForInterestIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForInterestIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 16<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_16_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 39<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_39&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 16<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_16_f&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_28&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for interest paid, classified as financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPaidClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestReceivedClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from interest received, classified as investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestReceivedClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 21<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_21&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsToAcquireOrRedeemEntitysShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to acquire or redeem entity's shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_17_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsToAcquireOrRedeemEntitysShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2018-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=4&amp;date=2018-03-02&amp;anchor=para_39L_e&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2018-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=17&amp;date=2018-03-01&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in accrued expenses and taxes other than income taxes to reconcile profit (loss) to net cash flow from (used in) operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in due from related parts receivables to reconcile profit (loss) to net cash flow from (used in) operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in due to related parties payable to reconcile profit (loss) to net cash flow from (used in) operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of loans granted to related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LoansGrantedToRelatedParties</td>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732119200">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Nature of business<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNatureOfBusinessAbstract', window );"><strong>Disclosure of nature of business [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNatureOfBusinessExplanatory', window );">Nature of business</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif; text-transform: uppercase"><b>1.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Nature of business</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify; text-indent: 0in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13pt 0 35pt; text-align: justify">Grupo Simec, S.A.B. de C.V. is a&#160;<i>stock
corporation</i>&#160;with&#160;<i>variable equity,</i>&#160;constituted under the laws of Mexico on August 22, 1990, with a duration
of 99 years.&#160;The Company is a subsidiary of Industrias CH, S.A.B. de C.V. (Industrias CH or ICH).&#160;The business headquarters
are located in Guadalajara, Jalisco, Mexico and the administrative offices are located on 601 Rd. Lazaro Cardenas, ZIP Code 44440.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The main activity of Grupo Simec,
S.A.B. de C.V. and its subsidiaries (Simec or the Company) is manufacturing, processing and distribution of steel and steel alloys
products in Mexico, United States of America (USA), Canada and Brazil.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Shares of the Company are listed
on the Mexican Stock Exchange (BMV) and the New York Stock Exchange (NYSE).</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for nature of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732361856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant events<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsExplanatory', window );">Significant events</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>2.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Significant events</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">a.</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">On December 5, 2017,
Grupo Simec, S. A. de C. V. and Simec International 7, S.A. de C. V. (a subsidiary company), acquired 2,000 class &#8220;I&#8221;
shares of a company named Se&#241;ales del Norte S.A. de C.V., representing 100% of the fixed portion of that company&#8217;s
capital stock and 3,908,782 shares class &#34;II&#34; representing 100% of the variable portion of that company&#8217;s capital
stock. These shares were purchased on $122.66 million pesos. After the purchase of those shares Se&#241;ales del Norte S.A. de
C.V. came under the control of Grupo Simec, S.A.B. de C.V. From that date the company Se&#241;ales del Norte S.A. de C.V., is
consolidated in the financial statements. Subsequent to December 31, 2017 on March 13, 2018 the name of Se&#241;ales del Norte
S.A. de C.V. was changed to &#34;Siderurgicos Noroeste, S.A. de C.V.&#34;.</font></td></tr></table>

<p style="color: red; font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">b.</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">On May 1, 2018, one
steel mill was acquired in Brazil from ArcelorMittal, which is located in Cariacica, Espiritu Santo and has a production capacity
of 600 thousand tons a year. Another steel mill is being rented from ArcelorMittal in Itauna, Minas Gerais with a production capacity
of 120 thousand tons a year. Upon closing the transaction, the group significantly increased its participation in the long steel
market in Brazil; a confidentiality agreement was signed for this operation.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">c.</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">As of January 13,2016,
we incorporated GSIM de Occidente, S.A. de C.V. with an investment of $50. The stockholders of GSIM de Occidente are Grupo Simec,
S.A.B. de C.V. with 49,999 shares class &#8220;I&#8221; and Simec International, S.A. de C.V., with one class &#8220;I&#8221; share.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">d.</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">As of January 13,
2016, we incorporated Fundiciones de Acero Estructural, S.A. de C.V., with an investment of $50. The stockholders of Fundiciones
de Acero Estructural, S.A. de C.V. are Grupo Simec, S.A.B. de C.V., with 49,999 shares class &#8220;I&#8221; and Simec International,
S.A. de C.V., with one class &#8220;I&#8221; share.</font></td></tr></table><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for business combinations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2018-01-01<br> -Section Disclosures<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=3&amp;date=2018-03-01&amp;anchor=sect_Disclosures&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6740993792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Application of new and amended standards and interpretations and standards not in force yet<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory', window );">Application of new and amended standards and interpretations and standards not in force yet</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 28.35pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>3.</b></font></td><td style="text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif"><b>Application of new and amended standards
and interpretations and standards not in force yet</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The consolidated financial statements
of Grupo Simec, S.A.B. de C.V. and its Subsidiaries for the periods presented have been prepared in accordance with the International
Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). IFRS also includes all current
International Accounting Standards (IAS), in force, as well as all related interpretations issued by the IFRS Interpretations Committee
(IFRIC), including those issued previously by the Standing Interpretations Committee. The company applied the effective IFRS as
of December 31, 2018.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify">&#160;</p>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify">a.&#160;&#160;&#160;&#160;&#160;&#160;&#160;
International Financial Reporting Standards, not in force yet.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify; text-indent: -0.25pt">Below are
the rules and amendments that could have an effect on Simec's financial information, which were issued by the IASB, but are not
in effect at the date of these financial statements</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.25pt; text-align: justify; text-indent: 13.95pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><i>Rules applicable starting from 2018:</i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 21.3pt"></td><td style="width: 7.05pt">a)</td><td style="text-align: justify">&#160;&#160;IFRS 15- Revenue from contracts with customers.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The IASB has published a new
standard, IFRS 15- Income from contracts with customers (IFRS 15 or the new standard). The new standard describes a single comprehensive
model for accounting of revenue from customer contracts and replaces current revenue recognition guidelines included in IFRS standards
and interpretations.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The basic principle of the new
rule is that an entity must recognize the income that represents the transfer of goods or services promised to the client, valued
by the amount that the entity expects to receive in exchange for such goods or services.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The entities must:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&#8226;
Identify the contracts with clients which are within the scope of the new standard;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt">&#8226; Identify
the performance obligations in the contract: i) sales of goods or services separately, ii) sales dependent or interrelated with
other products or services; (iii) homogeneous and consistent sales;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt">&#8226; Determine
the price of the transaction: i) variable consideration and restricted estimates, ii) time value of money and financing component,
iii) non-monetary consideration, iv) consideration paid to the customer;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&#8226;
Distribute the transaction price among each separable performance obligation; and</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&#8226;
Recognize income when each performance obligation is met: (i) over time, (ii) at a point in time.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The new IFRS 15 increases disclosures
on income and is effective for periods beginning on or after January 1, 2018, allowing for early application. Entities may choose
to retroactively apply the standard or use a modified approach in the year of application.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -0.25in">b) IFRS 9
(2014) - Financial Instruments.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The IASB published IFRS 9 (2009)
and IFRS 9 (2010) which introduced new classification and valuation requirements, and in 2013 disclosed a new model for hedge accounting.
IFRS 9 published in July 2014 represents the final version of the standard, supersedes previous versions of IFRS 9, and completes
the IASB project to replace IAS 39, Financial Instruments.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">IFRS 9 (2014) includes a logical
model for classification and valuation, a single, forward-looking model of impairment, and an approach with substantive changes
to hedge accounting.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><i>Classification and valuation</i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The classification determines
how financial assets and financial liabilities are recorded in the financial statements and, in particular, how they are valued
continuously. IFRS 9 (2014) introduces a logical approach to the classification of financial assets, which is based on the flow
characteristics and the business model in which the asset is held. This unique, principled approach replaces existing requirements.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><i>Impairment</i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The new model results in the
application in a single model of impairment to all financial instruments, thus eliminating a source of complexity associated with
the previous requirements. As a part of IFRS 9 (2014), IASB has introduced a new impairment model based on expected losses, which
will require a timelier recognition of expected losses. Specifically, the new standard requires entities to recognize expected
losses since the initial recognition of financial instruments as well as over the life of the instrument on a timelier basis.
Further disclosures will be required on how the losses and the movement of the loss estimate were determined and of the activity
of the estimate for losses.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><i>Hedge Accounting</i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">IFRS 9 (2014) introduces an approach
with substantive changes for hedge accounting, with improvements to disclosures about risk management activities. The new model
represents a major overhaul of hedge accounting, which aligns accounting manage with risk management activities, allowing entities
to better reflect these activities in their financial statements. In addition, as a result of these changes, users of financial
statements will be better informed about risk management and the effect of hedge accounting on financial reporting.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><i>Own credit risk</i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">IFRS 9 (2014) also eliminates
the volatility in results that was caused by changes in the credit risk of liabilities that are valued at fair value. This accounting
change means that gains proceeding from the impairment of the risk of our credit on these liabilities are no longer recognized
directly in net earnings&#9; or loss but in other comprehensive income (OCI).</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">IFRS 9 (2014) will come into
force for fiscal years beginning on or after January 1, 2018. Early application is allowed. In addition, changes in credit risk
can be applied in advance and in isolation, without the other changes in the recognition of financial instruments.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.05pt; text-align: justify; text-indent: 14.15pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.05pt; text-align: justify; text-indent: 14.15pt">Amendments
applicable from 2018</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 28.35pt; text-align: justify; text-indent: -7.05pt">a) Amendment
to IAS 40 - Investment Property.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The amendment clarifies that
the transfer of an investment in property will occur when and only when there is a change in its use. A change of use occurs when
the property meets, or fails to meet, the definition of investment property and there is evidence of change of use. In isolation,
a change in management's intentions to use a property does not provide evidence of a change in use.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -14.7pt">b) Amendment
to IAS 28 - Investments in Associates and Joint Ventures.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">This amendment clarifies that
a venture capital organization, collective investment fund, investment trust and other similar entities may opt, at initial recognition,
to measure investments in associates and joint ventures at fair value through changes in profit and loss separately for each associate
and joint business.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">In addition, this amendment allows,
in applying the equity method, that an entity other than an investment entity retains the measurement of the fair value applied
by its associates and joint ventures. It also clarifies that this option is available at the initial recognition for each associate
or joint venture that is an investment entity.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -14.7pt">c) Amendments
to IFRS 2 - Classification and measurement of share-based payment transactions.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: -14.7pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The amendments clarify the following:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt">&#8226; When
estimating the fair value of a share-based payment settled in cash, accounting for the effects of the acquisition conditions and
the liability incurred should follow the same approach as for stock-based share-based payment.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt">&#8226; Where
tax laws or regulations require an entity to withhold an amount because of an employee's tax liability associated with a share-based
payment, the share-based payment arrangements may allow or require to retain a specified number of equity instruments Equivalent
to the monetary value of the employee's tax liability, that is, the share-based payment arrangement has a &#34;net settlement
characteristic&#34;, if the agreement does not include the net settlement characteristic, that agreement should be classified
as a whole Transaction with share-based payments settled with equity instruments.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 49.65pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 42.55pt; text-align: justify; text-indent: -7.1pt">&#8226; A
share-based payment that is modified to change the settlement transaction in cash to the settlement of capital, should take into
account the following:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: 7.1pt">i. The original
liability is written off;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 78pt; text-align: justify; text-indent: -14.2pt">ii. The share-based
payment with share liquidation is recognized on the date of modification of the fair value of the equity instrument granted to
the extent that the services had been rendered until the date of modification; and</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 70.9pt; text-align: justify; text-indent: -7.1pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 78pt; text-align: justify; text-indent: -14.2pt">iii. Any difference
between the carrying amount of the liability at the date of change and the amount recognized in the net equity must be recognized
immediately in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 78pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">Amendments are effective for
annual reporting periods beginning on or after January 1, 2018 with anticipated permitted application.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">Interpretation applicable from 2018:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -0.25in">a) IFRIC
22- Transactions in foreign currency and considerations paid in advance.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">IFRIC 22 Interpretation, issued
by the International Accounting Standards Board, developed by the IFRS Interpretations Committee, addresses how to determine the
date of the transaction for the purpose of establishing the exchange rate to be used in the initial recognition of the asset, expense
or related income on the write-off of a non-monetary asset or non-monetary liability arising from the payment or collection of
the anticipated consideration in foreign currency.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">It is established that the date
of the transaction for the purpose of determining the exchange rate to be used in the initial recognition is the date on which
an entity initially recognizes the non-monetary asset or non-monetary liability arising from the payment or collection of the anticipated
consideration. If there are multiple payments or prepayments, the entity will determine a date of the transaction for each payment
or collection of the anticipated consideration.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">Standard applicable from 2019:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">In January 2016, the IASB published
a new accounting standard, IFRS 16 - Leases, which repeals IAS 17 - Leases and the related interpretation guides.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The main changes in relation
to the previous rule are:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 63.8pt; text-align: justify; text-indent: -14.15pt">i. IFRS
16 provides a comprehensive model for the identification of lease contracts and their treatment in the financial statements of
tenants and landlords.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 63.8pt; text-align: justify; text-indent: -14.15pt">ii. The
new standard applies a control model for the identification of leases, distinguishing between leases and service contracts based
on whether there is an asset identified and controlled by the customer.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 63.8pt; text-align: justify; text-indent: -14.15pt">iii. The
distinction between operating and finance leases is eliminated; therefore, the assets and liabilities of all leases are recognized,
with some exceptions, for leases of short-term low-value assets.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify; text-indent: -7.05pt">iv. The
standard does not include significant changes in the requirements for the lessor's accounting.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The standard is effective for
annual periods beginning on or after January 1, 2019, with early application permitted for entities that have also adopted IFRS
15- Income from Contracts with Customers.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">As of today, Simec continues to evaluate
the effect that this new standard could have on its financial statements.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 1.5in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">Amendments applicable
from 2019:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">a)&#160;Amendment</td><td style="text-align: justify; padding-right: 12.7pt">&#160;to IFRS 28 - Long-term investments in associates and joint ventures.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies that entities
will account for long-term investments in an associate or joint venture (to which the equity method is not applied), using IFRS
9 before accounting for losses or losses due to impairment, applying IAS 28.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>



<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">b)&#160;Amendment</td><td style="text-align: justify; padding-right: 12.7pt">&#160;to IFRS 3 - Business combination.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies that when
an entity obtains control of a business that is a joint operation, it will measure again the participation maintained in that business.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">c)</td><td style="text-align: justify; padding-right: 12.7pt">Amendment to IFRS 11 - Joint agreements.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies that when
an entity obtains joint control of a business that is a joint operation, it will measure again the participation maintained in
that business</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">d)&#160;Amendment</td><td style="text-align: justify; padding-right: 12.7pt">&#160;to IAS 12 - Income tax.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies that an
entity will account for all the consequences of dividends on income tax in the same way, regardless of how the tax arises.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">e)&#160;Amendment</td><td style="text-align: justify; padding-right: 12.7pt">&#160;to IAS 23 - Costs for loans.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies that when
an asset that meets the requirements to be suitable for its intended use or sale, an entity will treat as part of the general loans,
the outstanding loans taken to obtain that eligible asset.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">f)&#160;Amendment</td><td style="text-align: justify; padding-right: 12.7pt">&#160;to IAS 19 - Benefits to employees.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment requires that when
a change occurs in the plan (modification, reduction or liquidation), the company remeasures its liability or assets for net defined
benefits. Previously, it was not specified how to determine the expenses for the period after the change in the plan. The amendments
require an entity to use the updated assumptions of the new measurement to determine the current cost of the service and the net
interest for the remainder of the reporting period after the change to the plan.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">The amendments are effective for annual
reporting periods beginning on January 1, 2019, with early application allowed.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">Interpretation applicable from 2019:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">IFRIC 23 - Uncertainty regarding the
treatment of income tax.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">The IFRIC 23 interpretation, issued
by the International Accounting Standards Board, developed by the IFRS Interpretations Committee, adds to the requirements of IAS
12 - Income taxes, the specification of how to reflect the effects of the uncertainty in accounting for income tax, when it is
unclear how to apply tax laws to a particular transaction or circumstance, or it is unclear whether a tax authority will accept
the treatment of an entity.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">This interpretation will apply for
the annual reporting periods that begin as of January 1, 2019, with early application allowed.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">Amendments applicable from 2020:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">a)</td><td style="text-align: justify; padding-right: 12.7pt">Conceptual Framework</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">In March 2018, the IASB issued
a new revised version of the conceptual framework for financial information. The Conceptual framework for financial information
contains updated definitions of assets and liabilities in the financial statements. In addition, new concepts and guidance have
been added to the following topics:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 60pt"></td><td style="width: 20pt; text-align: right"><font style="text-transform: uppercase">i.</font></td><td style="padding-left: 9pt">Measurement, including the factors to be considered when
selecting a measuring base.</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 60pt"></td><td style="width: 20pt; text-align: right"><font style="text-transform: uppercase">ii.</font></td><td style="padding-left: 9pt">Presentation and disclosure, including when to classify
income and expenses in other comprehensive income.</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 60pt"></td><td style="width: 20pt; text-align: right"><font style="text-transform: uppercase">iii.</font></td><td style="padding-left: 9pt">The reporting entity.</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 60pt"></td><td style="width: 20pt; text-align: right"><font style="text-transform: uppercase">iv.</font></td><td style="padding-left: 9pt">When the asset and liabilities are eliminated from the
financial statements.</td>
</tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.1pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">The conceptual framework also clarifies
the roles of management, prudence, and uncertainty of measurement in financial reporting.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Several IFRSs have also been amended
for references to the conceptual framework. The amendments to the IFRS for changes to the conceptual framework, update some of
these references and quotations to refer to the conceptual framework for financial reporting issued in 2018 and makes other amendments to clarify
what version of the Conceptual framework is mentioned in each document.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">b)</td><td style="text-align: justify; padding-right: 12.7pt">Amendment to IFRS 3 &#8211; Business combination.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment clarifies the definition
of a business, with the objective of helping entities determine whether a transaction should be accounted for as a business combination
or as an acquisition of assets. The amendment consists of the following:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 60pt"></td><td style="width: 20pt; text-align: right">I.</td><td style="padding-left: 9pt">It clarifies that, in order to be considered a business,
an acquired set of activities and assets must include at least a contribution and a substantive process, which together contribute
significantly to the ability to create products.</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 60pt"></td><td style="width: 20pt; text-align: right">II.</td><td style="padding-left: 9pt">Eliminates the evaluation of market participants to determine
if they are able to replace any missing inputs or processes and continue to produce products.</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 60pt"></td><td style="width: 20pt; text-align: right">III.</td><td style="padding-left: 9pt">Adds guidance and illustrative examples to help entities
determine whether a substantive process has been acquired.</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 60pt"></td><td style="width: 20pt; text-align: right">IV.</td><td style="padding-left: 9pt">Restricts the definitions of a business and products by
focusing on the goods and services provided to customers and eliminating the reference to the ability to reduce costs.</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 1pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 60pt"></td><td style="width: 20pt; text-align: right">V.</td><td style="padding-left: 9pt">Adds an optional concentration test that allows for a
simplified assessment of whether an acquired set of activities and assets is not a business.</td>
</tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 85.05pt; text-align: justify; text-indent: -14.15pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in">c)</td><td style="text-align: justify; padding-right: 12.7pt">Amendments to IAS 1 - Presentation of financial statements and IAS 8 - Accounting
policies, changes in estimates and accounting errors.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">These amendments clarify the definition
of &#34;Material&#34; and, consequently, modifications are made to a number of other standards by the definition of Material.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 35.45pt">The amendments
improve the understanding of the definition of material to:&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 70.9pt"></td><td style="width: 14.15pt; text-align: right">I.</td><td style="text-align: justify; padding-right: 12.7pt; padding-left: 6pt">Align the drafting of the definition in the IFRS standards and the conceptual
framework, to avoid the possibility of confusion arising from different definitions.&#160;</td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 70.9pt"></td><td style="width: 14.15pt; text-align: right">II.</td><td style="text-align: justify; padding-right: 12.7pt; padding-left: 6pt">Incorporate the support requirements in IAS 1, in the definition to give
them greater importance and clarify their applicability; and&#160;</td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 70.9pt"></td><td style="width: 14.15pt; text-align: right">III.</td><td style="text-align: justify; padding-right: 12.7pt; padding-left: 6pt">Provide existing information on the definition of Material, along with the
definition.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 35.45pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0; text-align: justify; text-indent: 35.45pt">Simec is evaluating
the impact that these changes could have on their financial statements.</p><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for application of new and modified standards and interpretations and standards not yet in force.</p></div>
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<td style="white-space:nowrap;">simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory</td>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732241088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the financial statements<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory', window );">Basis of preparation and presentation of the financial statements</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 18pt">4)</td><td style="text-align: justify; padding-right: 12.7pt"><b>Basis of preparation and presentation of the financial statements</b></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The consolidated financial statements
have been prepared in accordance with IFRS as discussed in Note 3, based on historical costs. Historical cost is generally based
on the fair value of the consideration given in exchange for assets.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><b><i>Consolidation basis </i></b>&#8211;
The consolidated financial statements include the financial statements of Grupo Simec, S.A.B. de C.V. and the entities controlled
by the Company (its subsidiaries). Control is obtained when the company possesses the power to govern the financial and operative
policies of an entity in order to obtain benefits from its activities. The results of subsidiaries acquired or sold during the
year are included in the consolidated financial statements from the date of acquisition or up to the date of sale, as the case
may be. Total comprehensive income (loss) of subsidiaries is attributed both to the Company and to the non-controlling interests
even if the non-controlling interests have a deficit balance reflecting allocated losses.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">Within the consolidation process,
adjustments are made to the financial statements of the subsidiaries to adapt their accounting policies so that they are aligned
with those used by the Company. All significant intercompany transactions and balances between companies are eliminated during
consolidation.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">Changes in investments in subsidiaries
of the Company that do not result in a loss of control are recorded as equity transactions. The book value of the company's non-controlling
investments and shares is adjusted to reflect changes in the corresponding investments in subsidiaries. Any difference between the amount by which
non-controlling shares are adjusted and the fair value of the consideration paid or received is recognized directly in the estate
and is attributed to the owners of the company.</p>

<p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">When the company loses control
of a subsidiary, the profit or loss in the provision is calculated as the difference between (i) the sum of the fair value of the
consideration received and the fair value of any retained participation and (ii) the value in Previous books on assets (including
commercial credit) and liabilities of the subsidiary and any non-controlling participation. The amounts previously recognized in
other comprehensive income items related to the subsidiary are recorded (that is, reclassified to profit or loss or transferred
directly to retained earnings) in the same manner established for the case of the disposal of significant assets or liabilities.
The fair value of any investment retained by the former subsidiary on the date of loss of control is regarded as the fair value
for initial recognition in its subsequent accounting treatment, according to IAS 39, financial instruments: Recognition and valuation,
or, where appropriate, the cost in the initial recognition of an investment in an associate or entity under joint control.</p>

<p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">As of December 31, 2018, and
2017, the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:</p>

<p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
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<tr>
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<tr>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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<tr>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
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<tr>
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<tr>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Corporacion Aceros DM, S.A. de C.V. and subsidiaries&#160;(1)</font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Acero Transportes San, S.A. de C.V. (1)</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec Acero, S.A. de C.V. (8)</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Corporacion ASL, S. A. de C.V.&#160;&#160;&#160;</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec International 6, S.A. de C.V. (8)&#160;&#160;&#160;</font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec International 7, S.A. de C.V.&#160;&#160;&#160;</font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec International 9, S.A.P.I. de C.V. </font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Corporativos G&#38;DL, S.A. de C.V. (8)</font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Orge, S.A. de C.V.&#160;&#160;</font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Siderurgica del Occidente y Pacifico, S.A. de C.V.&#160;&#160;</font></td>
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<tr>
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<tr>
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    </tr>
<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Aceros Especiales Simec Tlaxcala, S.A. de C.V. </font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Recursos Humanos de la Industria Siderurgica de Tlaxcala, S.A. de C.V. </font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr style="vertical-align: bottom">
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        <p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">&#160;</p>
        <p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">&#160;</p>
        <p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">&#160;</p></td>
    <td style="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; vertical-align: top"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; vertical-align: top"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
<tr>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 18pt">(1)</td><td style="text-align: justify; padding-right: 13.9pt">Companies located in San Luis Potosi. For purposes of this report constitute
the &#8220;Grupo San&#8221;.</td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 18pt"><font style="font-family: Trebuchet MS, Times, Serif">(2)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company established
in Netherlands.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(3)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">ICH owns 49.78% of
the shares in this company.</font></td></tr></table>



<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(4)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Companies established
in the United States of America, except a subsidiary of SimRep which is established in Canada.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(5)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">SimRep as an individual
company has no significant &#9;operations or assets, except for its investment in Republic Steel. For purposes of this report,
these companies are named &#8220;Republic&#8221;.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(6)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company established
in Cura&#231;ao.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(7)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company established
in Brazil.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(8)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Companies that have
lost the entire capital stock, except Corporativos G&#38;DL, S.A. de C.V., and Administradora de Servicios Sider&#250;rgicos
de Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(9)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company incorporated
in 2016.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(10)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company incorporated
in 2017.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(11)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company incorporated
in 2018.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><b>Summary of the main accounting
policies</b> &#8211;The preparation of the attached consolidated financial statements requires the company's management make certain
estimates and use certain assumptions to value some of the items in the financial statements and to make the disclosures required
in the same. However, actual results may differ from these estimates. The Company&#8217;s management, using its professional judgment,
believes that the estimates made and assumptions used were adequate under the circumstances. The significant accounting policies
of the Company are those mentioned below:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>a.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Conversion of
foreign subsidiaries financial statements </i></b><i>&#8211;</i> The functional and reporting currency of the Company is the Mexican
peso ($). The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting
Standard (IAS) 21, <i>The Effects of Changes in Foreign Exchange Rates</i>. Under this standard, the first step to convert financial
information from operations abroad is the determination of the functional currency. The functional currency is the currency of
the primary economic environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The U.S. dollar (US Dollar or
USD$) was considered as the functional currency of all the U.S. subsidiaries and Brazilian Real for subsidiaries established in
Brazil; therefore, the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The exchange rates
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The historical exchange
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The conversion differences are
carried directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation
effects of foreign subsidiaries.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Relevant exchange rates used in
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.5pt"></td><td>(*)</td><td style="text-align: justify; padding-right: 13.9pt">Average exchange rate used to translate revenues, costs and expenses of
the companies mentioned above.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>b.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Business combinations
</i></b><i>&#8211;</i> Acquisitions of subsidiaries and businesses units are accounted for using the acquisition method. The consideration for each acquisition is valued at its fair value on the
date of exchange of the transferred assets, liabilities incurred or assumed and capital instruments issued by the Company in exchange
for control of the acquired. The costs related to the acquisition are recognized in the results when incurred.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the date of acquisition, the
identifiable assets acquired and the liabilities assumed are recognized at their fair value, except:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Deferred tax assets
or liabilities and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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groups) that are classified as held for sale in accordance with IFRS 5, <i>Non-</i>current <i>Assets Held for Sale and Discontinued
Operations,</i> are measured in accordance with that Standard.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Any excess of the cost of acquisition
for the Group's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated
company recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment
and is assessed for impairment annually. Any excess of the Group's interest in the net fair value of the assets, liabilities and
contingent liabilities over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When the consideration transferred
by the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement,
the contingent consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized
against goodwill, providing that it has arisen from reliable information on the fair value at the acquisition date and occur during
the &#8216;measurement period&#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments
are recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The subsequent accounting for
changes in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the
contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting
dates. Contingencies classified as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37,
<i>Provisions, Contingent Liabilities and Contingent Assets</i>, as appropriate, with the corresponding gain or loss being recognized
in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When a business combination is
achieved in stages, the Company&#8217;s previously held equity interest in the acquiree are remeasured to fair value at the acquisition
date (i.e. the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss.
Amounts arising from interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive
income (loss) are reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">If the initial accounting for
a business combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional
amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period,
or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed
at the acquisition date that, if known, would have affected the amounts recognized at that date.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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equivalents and temporary investments </i></b><i>&#8211;</i> Cash consists of deposits in bank accounts that do not generate interest.
Cash equivalents consists in temporary investments referred to as short-term fixed income investments whose original maturity is
less than three months. These investments are reported at cost plus accumulated interest. The value so determined approximates
their fair value.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Temporary investments in equity
instruments are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value
are recognized in profit or loss.</p>


<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>d.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Allowances for
doubtful accounts</i></b><i> &#8211;</i> The Company follows the practice of recording an estimation of an allowance for doubtful
accounts, which is determined by considering the balances of clients with more than a year old, those in litigation and or specific
recovery problems. Actual results may differ materially from these estimates in the future.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>e.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Inventories
and cost of sales </i></b><i>&#8211;</i> Inventories are stated at the lower of cost or net realizable value. The cost allocation
formula used is the average cost. The cost includes acquisition costs of materials, labor and overhead costs related to manufacturing
and distribution, based on normal activity levels. The net realizable value represents the estimated selling price for inventories
less all estimated costs of completion and other necessary to make the sale, which is recorded in the statement of financial position
and against account is the cost of sales.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company classifies raw material
inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term
inventories those which in accordance with historical data and production trends will not be consumed in the short-term (one year).</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company classified as long-term
inventory certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed
in the short-term. The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been
inactive in Lorain, Ohio USA plant (see Note 9). The Company has 136,541 metric tons (MT) of coke inventory valued at 953 million
Mexican pesos (average of USD$ 355/MT) on hand at December 31, 2018 and 136,541 MT of coke inventory valued at 1,037 million Mexican
pesos (average of USD$ 385.00/MT) on hand at December 31, 2017 that is classified as long-term in the accompanying Consolidated
Statements of Financial Position.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company follows the practice
of providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover
above one year, which is recorded in the statement of financial position and against account is the cost of sales.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The cost of sales of the Company
includes inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in
cost of goods sold. Vendor payment incentives are recorded as a reduction to cost of goods sold.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>f.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Property</i>,
<i>plant and equipment &#8211;</i></b> Property, plant and equipment are <b>r</b>ecorded at acquisition cost less any recognized
impairment loss. Cost includes all expenses related with acquisition and installation and, for qualifying assets, borrowing costs
(interest) capitalized in accordance with the Company&#8217;s accounting policy. Depreciation is recognized so as to write off
the cost of assets (other than land and properties under construction) less their residual values over their useful lives, using
the straight-line method, and commences when the assets are ready for their intended use. The estimated useful lives, residual
values and depreciation method are reviewed at the end of each reporting period, with the effect of any change in estimates accounted
for on a prospective basis.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">An item of property, plant and
equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the
asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the
difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The initial estimated useful
lives of the Company&#8217;s main assets are as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%">
<tr style="vertical-align: bottom">
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    <td style="width: 28%; border-bottom: Black 1pt solid; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>Years</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Machinery and equipment</font></td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">4</font></td></tr>
<tr style="vertical-align: bottom">
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</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Repair and maintenance costs
that significantly increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies,
comprising of spare parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred
in the manufacturing process. All other repair and maintenance costs are expensed as incurred. Capital
expenditures for projects that cannot be put into use immediately are included in constructions and machinery in-progress. When
constructions and machinery in-progress are completed, they are transferred to depreciable assets.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>g.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Leases</i></b><i>
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the risks and benefits inherent in the property. All other leases are classified as operating leases.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Operating lease payments are
recognized as an expense on a straight-line basis over the lease term, except where another systematic basis is more representative
of the time pattern in which economic benefits from the leased asset are consumed. Contingent rentals arising under operating leases
are recognized as an expense in the period in which they are incurred.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">In the event that lease incentives
are received to enter into operating leases, such incentives are recognized as a liability. The aggregate benefit of incentives
is recognized as a reduction of rental expense on a straight-line basis, except where another systematic basis is more representative
of the time pattern in which economic benefits from the leased asset are consumed.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>h.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Costs for loans</i></b><i>
&#8211;</i> Costs for loans directly attributable to the acquisition, construction or production of qualifying assets, which are
assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of
those assets, until such time as the assets are ready for their intended use or sale.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Investment income earned on the
temporary investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible
for capitalization.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">All other costs for loans are
recognized in profit or loss in the period in which they are incurred.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>i.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Intangible assets
&#8211; </i></b>Intangible assets with definite useful lives that are acquired separately are carried at cost, less accumulated
amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful
lives. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any
changes in estimate being accounted for, on a prospective basis. Intangible assets with indefinite useful lives that are acquired
separately are carried at cost less accumulated impairment losses.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Expenditure on research activities
is recognized as an expense in the period in which it is incurred.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the
following have been demonstrated:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The technical feasibility
of completing the intangible asset so that it will be available for use or sale;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The intention to complete
the intangible asset and use or sell it;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The ability to use
or sell the intangible asset;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">How the intangible
asset will generate probable future economic benefits;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The availability of
adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The ability to measure
reliably the expenditure attributable to the intangible asset during its development.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The amount initially recognized
for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first
meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure
is recognized in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated
intangible assets are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible
assets that are acquired separately.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Intangible assets acquired in
a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition
date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination
are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that
are acquired separately.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An intangible asset is derecognized
on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition
of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are
recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

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</i></b>Goodwill arising on a combination of business is carried as an asset at cost as established at the date of acquisition
of the control of the business less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is
allocated to each of the Company&#8217;s cash-generating units that would be expected to benefit from the synergies of the combination.
A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is
indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than it&#180;s carrying
amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to
the other assets of the unit pro rata based on the carrying amount of each asset in the unit. An impairment loss recognized for
goodwill is not reversed in subsequent periods. On disposal of the relevant cash-generating unit, the attributable amount of goodwill
is included in the determination of the profit or loss on disposal.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>k.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Impairment of
tangible and intangible assets other than goodwill &#8211; </i></b>At the end of each reporting period, the Company reviews the
carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered
an impairment loss. If any of such indication exists, the recoverable amount of the asset is estimated in order to determine the
extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the
Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a reasonable and consistent
basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they
are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.
Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least
annually, and whenever there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less
costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the
asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating
unit) is estimated to be less than it&#180;s carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced
to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Where an impairment loss subsequently
reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable
amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment
loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation of goodwill when there
is business combination will be distributed among each of the cash generating units of the acquiring entity, expected synergy benefits.
A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit, the carrying
amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying
amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the
related asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation
increase.</font></td></tr></table>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>l.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Provisions</i></b>
&#8211; Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event,
it is probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of
the obligation. </font></td></tr></table>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The amount recognized as a provision
is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account
the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle
the present obligation, it&#180;s carrying amount is the present value of those cash flows.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>m.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Employee benefits
</i></b><i>&#8211;</i> The costs of direct benefits and defined benefit and defined contribution retirement plans are recognized
as an expense when employees have rendered service entitling them to the right to receive those benefits.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The retirement benefit liability
is determined based on the present value of the defined benefit obligation at the date of the statement of financial position.
Any compensation included in the determination of the liability premiums corresponds to seniority premiums for retirement. Actuarial
gains and losses are recognized on profit or loss for the year. The retirement benefit liability and the related net cost of the
period are determined under the Projected unit credit method based on projected salaries and certain assumptions determined by
independent actuaries.</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Liabilities for employee benefits
recognized in the consolidated statement of financial position represent the present value of the defined benefit obligation.</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Republic operates various employee
benefit plans. The contributions to these benefit plans are either contractually determined by the terms of a collective bargaining
agreement with the United Steelworkers or they are under the terms of a defined contribution plan. Accordingly, the company pays
fixed contributions to separate entities and they are expensed in the period in which the employees rendered the services entitling
them to the benefits.</p>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>n.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Earnings per
share </i></b><i>&#8211;</i> Income per share is calculated by dividing net income related to the controlling interests, by the
weighted average shares outstanding during each year presented.</font></td></tr></table>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>o.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Income taxes</i></b><i>
&#8211; </i>Income taxes represents the sum of the tax currently payable and deferred tax.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Current tax</i></b>
&#8211; The Company incurs Income Tax (ISR) (See note 15) which is recorded in the result in the year in which it is determined.
Determined ISR is based on fiscal earnings. Fiscal earning differs from the gain reported in the Consolidated Comprehensive Income
Statement, due to taxable income or deductible expenses in other years and items which are never taxable or deductible. The tax
liability for the Company is computed using statutory rates promulgated or substantially approved at the end of the period on report.
</font></td></tr></table>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Deferred tax</i></b>
&#8211;Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements
and the corresponding tax basis using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary
differences, and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is
probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such assets
and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition (other than
in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting
profit.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The carrying amount of deferred
tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable
earnings will be available to allow all or part of the asset to be recovered.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities
are computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized,
based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes
in the statutory rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities
and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the reporting date,
to recover or settle the carrying amount of its assets and liabilities.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities
are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they
relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities
on a net basis.</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The Company follows the practice
of recognizing the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.</p>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Current and
deferred tax for the period</i></b> &#8211; Current and deferred tax are recognized as an expense or income in periodic profit
or loss, except when they relate to items that are recognized in other comprehensive income (loss) or directly in equity, in which
case, the current and deferred tax are also recognized in other comprehensive income (loss) or directly in equity, respectively.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Interests on
recoverable tax balances</i></b> &#8211; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive
income as interest income.</font></td></tr></table>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>p.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Foreign currencies
&#8211; </i></b>In preparing the financial statements of each individual group entity, transactions in currencies other than the
entity&#8217;s functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the
transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates
prevailing at that date. In the case of non-monetary items, which arise from the payment or collection of anticipated considerations,
are recognized at the exchange rate in force of the date of the transaction. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Exchange differences are recognized
in profit or loss in the period in which they arise except for:</p>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences
on foreign currency borrowings relating to assets under construction for future productive use,&#9; which are included in the cost
of those assets when they are regarded as an adjustment to interest costs on those foreign currency borrowings;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences
on transactions entered into in order to hedge certain foreign currency risks; and</font></td></tr></table>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences
on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur
(therefore forming part of the net investment in the foreign operation), which are recognized initially in other comprehensive
income and reclassified from equity to profit or loss on sell all or part of the net investment.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>q.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial instruments
&#8211; </i></b>Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual
provisions of the instrument.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets and financial
liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue
of financial assets and financial liabilities are added to or deducted from the fair value of the financial assets or financial
liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets
or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>r.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial assets
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through profit or loss&#8221;, &#8220;held-to-maturity investments&#8221;, &#8220;available-for-sale financial assets&#8221; and
&#8220;loans and receivables&#8221;. The classification depends on the nature and purpose of the financial assets and is determined
at the time of initial recognition. All regular way purchases or sales of financial assets are recognized and derecognized on a
trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within
the time frame established by regulation or convention in the marketplace. </font></td></tr></table>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The effective interest method
is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period.
The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid
or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through
the expected life of the debt instrument, or, (where appropriate), a shorter period, to the net carrying amount on initial recognition.</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company does not have financial
assets classified as &#8220;available-for-sale financial assets&#8221;.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Loans and receivables are non-derivative
financial assets with fixed or determinable payments that are not quoted in an active market. Loans and accounts receivable are
measured at amortized cost using the effective interest method, less any impairment.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets are assessed
for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is
objective evidence that, &#9;as a result of one or more events that occurred after the initial recognition of the financial asset,
the estimated future cash flows of the investment have been affected.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Objective evidence of impairment
could include:</p>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Significant financial
difficulty of the issuer or counterparty; </font></td></tr></table>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Breach of contract,
such as a default or delinquency in interest or principal payments; </font></td></tr></table>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">It becoming probable
that the borrower will enter bankruptcy or financial re-organization; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The disappearance
of an active market for that financial asset because of financial difficulties.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">For certain categories of financial
assets, such as trade receivables, assets that are assessed not to be impaired individually are, in addition, assessed for impairment
on a collective basis. Objective evidence of impairment for a portfolio of receivables could include the Company&#8217;s past experience
of collecting payments, as well as observable changes in national or local economic conditions that correlate with default on receivables.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">For financial assets carried at
amortized cost, the amount of the impairment loss recognized is the difference between the asset&#8217;s carrying amount and the
present value of estimated future cash flows, discounted at the financial asset&#8217;s original effective interest rate.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The carrying amount of the financial
asset is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying
amount is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, it is written off
against the allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account.
Changes in the carrying amount of the allowance account are recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Except for equity instruments
available for sale, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively
to an event occurring after the impairment was recognized, the previously recognized impairment loss is reversed through profit
or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the
amortized cost would have been had the impairment not been recognized.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company recognizes a financial
asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially
all the risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially
all the risks and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest
in the asset and an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and
rewards of ownership of a transferred financial asset, the Company continues to recognize the financial asset and also recognizes
a collateralized borrowing for the proceeds received.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On recognition totally a financial
asset, the difference between the asset&#8217;s carrying amount and the sum of the consideration received and receivable and the
cumulative gain or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit
or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>s.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial liabilities
&#8211; </i></b>Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity
in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.
Financial liabilities are classified as either financial liabilities &#8220;at fair value through profit or loss&#8221; or &#8220;other
financial liabilities&#8221;. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial liability at fair value
with changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value
with changes through profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A financial liability is classified
as held for trading if:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">It has been acquired
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">On initial recognition,
it is part of a portfolio of identified financial instruments that the Company manages together and has a recent actual pattern
of short-term profit-taking; or </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt; text-align: left">-</td><td>A financial liability other than a financial liability held
for trading may be designated as at fair value through profit or loss upon initial recognition if:</td>
</tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 110.9pt"></td><td style="width: 18pt"><font style="font-family: Courier New, Courier, Monospace">o</font><font style="font-family: Trebuchet MS, Times, Serif">&#160;The</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">&#160;financial liability
forms part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on
a fair value basis, in accordance with the Company&#8217;s documented risk management or investment strategy, and information about
the grouping is provided internally on that basis; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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containing one or more embedded derivatives, and IAS 39, <i>Financial Instruments: Recognition and Measurement,</i> permits the
entire combined contract (asset or liability) to be designated as at fair value through profit or loss.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Financial liabilities
at fair value through profit or loss are recorded at fair value, with any gains or losses arising on remeasurement recognized in
profit or loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability and
is included in the &#8216;other gains and losses' line item in the consolidated statement of comprehensive income.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Other financial liabilities
including borrowings are subsequently measured at amortized cost using the effective interest method. The effective interest method
is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period.
The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the
financial liability, or (where appropriate a shorter period), to the net carrying amount on initial recognition.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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financial liabilities when, and only when, the Company&#8217;s obligations are discharged, cancelled or they expire. The difference
between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit
or loss. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>t.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Derivative financial
instruments &#8211; </i></b>The Company sometimes uses derivative financial instruments for hedging risks associated with natural
gas prices; this commodity is used for the production of goods, for which it conducted studies on historical consumption, future requirement and commitments
acquired, thus diminishing its exposure to risks other than its normal operating risks.</font></td></tr></table>


<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">These derivatives are initially
recognized at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value
at the end of reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is
designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the
nature of the hedge relationship.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">To mitigate the risks associated
with changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company
uses natural gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby
the Company receives a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized
as part of the Company&#8217;s operating cost.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the inception of the hedge
relationship, the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management
objectives and its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing
basis, the Company documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values
or cash flows of the hedged item attributable to the hedged risk.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The effective portion of changes
in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income
and accumulated under the heading of <i>fair value of derivative financial instruments, </i>net of the corresponding income taxes.
The gain or loss relating to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included
in the cost of sales line item.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company periodically evaluates
the changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure
to natural gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash
flows of the primary position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the
hedging instrument in a range between 80% and 125%.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Amounts previously recognized
in other comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or
loss, in the same line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged
forecasted transaction results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously
accumulated in equity are transferred from equity and included in the initial measurement of the cost of the non-financial asset
or non-financial liability.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Hedge accounting is discontinued
when the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when
it no longer qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in
other comprehensive income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately
recognized in profit or loss. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity
is recognized immediately in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>u.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Revenue from
contracts with customers</i></b><i> &#8211;</i> The income derived from contracts with customers is recognized at the moment in
which the control of the goods or services is transferred to the client for an amount that reflects the consideration to which
the company expect to have rights, in exchange for those goods and services.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Sale of goods:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Revenues from the sale of the
products manufactured by the company (&#34;products&#34;) are recognized at the time the asset control is transferred to the
customer. The normal credit term on the sale of products is 30 to 90 days after delivery.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company considers that there
are no other obligations to be fulfilled in the contracts, which are obligations to be fulfilled separately and in which a portion
of the transaction price should be allocated. When determining the transaction price for the sale of products, the Company would
consider the possible effects of the variable consideration, the existence of important financing components, the consideration
other than cash and the consideration payable to the client.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract balances</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contractual assets</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An asset of the contract is the
right to obtain a consideration in exchange for the goods or services transferred to the client. If the Company fulfills an obligation
when transferring goods or services to a customer before the customer pays the consideration or before the collection is due, an
asset derived from the contract is recognized for the conditional consideration that the Company is entitled to collect.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Accounts receivable</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An account receivable represents
the company's right to collect a consideration that is unconditional, that is, only the passage of time is required so that the
payment of the consideration is payable.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract liabilities and customer
advances</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A liability of the contract is
the obligation to transfer control over goods or services to a customer, in the future, that arises from a collection right. If
a customer pays the consideration before the Company transfers the goods or services, a contract liability is recognized when the
payment is due and an advance from the client when the payment is made. Contract liabilities (or a customer's advance) are recognized
as income when the Company fulfills its obligations under the contract.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>v.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial information
by operating segment - </i></b>An operating segment is an identifiable component of the Company that performs business activities,
from which it may earn revenues and incur expenses, including those income and expenses related to transactions with other components
of the entity and upon which the company has separate financial information that is evaluated regularly by the Board of Directors,
in making decisions to allocate resources and assess segment performance.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>w.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Environmental
liabilities - </i></b>The Company and other steel companies are subject to stringent environmental laws and regulations. It is
the policy of the Company to endeavor to comply with applicable environmental laws and regulations. The Company established a liability
for an amount which the Company believes is appropriate, based on information currently available, to cover costs of environmental
remediation it deems probable and estimable. The liability represents an estimate of the environmental remediation costs associated
with the required future steps of remediation, based upon management's evaluation of probable outcomes. These estimates are based
on currently available facts, existing technology and presently enacted laws and regulations. The precise timing of remediation
activities cannot be reliably determined at this time due to the absence of any deadlines for remediation under the applicable
environmental laws and regulations pursuant to which such remediation costs will be expended. Accordingly, the Company has not
discounted its environmental liabilities. Currently no claims for recovery are netted against the recorded liabilities.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>x.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Cost of sales
and expenses by function - </i></b>The Company classifies its costs and expenses by function in the Consolidated Statements of
Comprehensive Income, according to the industry practices where the Company operates.</font></td></tr></table><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the basis used for the preparation of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6633223392">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Critical accounting judgments and key sources of estimation<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationAbstract', window );"><strong>Disclosure of Critical Accounting Judgments and Key Sources of Estimation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory', window );">Critical accounting judgments and key sources of estimation</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>5)</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Critical accounting
judgments and key sources of estimation</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">In the application of the Company&#8217;s
accounting policies, which are described in Note 4, management is required to make judgments, estimates and assumptions regarding
the carrying amounts of assets and liabilities. The estimates and associated assumptions are based on historical experience, the
future and other factors that are considered to be relevant. Actual results may differ from these estimates.</p>


<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The estimates and underlying
assumptions are reviewed on an ongoing basis and the resulting changes are recorded on the period in which the estimate has been
modified, if such change affects only that period or in future periods.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: bold 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font: normal 10pt Trebuchet MS, Times, Serif">a.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font: 10pt Trebuchet MS, Times, Serif"><i>Critical
accounting judgments</i> <font style="font-weight: normal">&#8211; The following are the critical judgments in the application
of accounting policies, apart from those involving estimations, that the management have made in the process of applying the Company&#8217;s
accounting policies and that have the most significant effect on the amounts recognized in the financial statements:</font></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt"><font style="font-size: 10pt">-</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font: 10pt Trebuchet MS, Times, Serif"><b><i>Functional
currency</i></b><i> &#8211;</i> The Company&#8217;s management has evaluated all the indicators that in its opinion are relevant
and has concluded that the Company&#8217;s functional currency is the Mexican Peso. Likewise, the Company has concluded that the
functional currency of the companies located abroad are those mentioned in Note 4-a.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: bold 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font: normal 10pt Trebuchet MS, Times, Serif">b.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font: 10pt Trebuchet MS, Times, Serif"><i>Key
information for estimates <font style="font-weight: normal">&#8211;</font></i><font style="font-weight: normal"> The following
is the key assumptions, and other key sources of estimation at the consolidated balance sheet date, that have a significant risk
of causing a material adjustment to the carrying amounts of assets and liabilities within the following financial year.</font></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Allowance for
doubtful accounts</i></b> &#8211; Management applies judgment at each balance sheet date creating an allowance for doubtful accounts,
in order to show the possible financial loss caused by the inability of customers to make the corresponding payments. The Company
calculates its allowance based on the accounts receivable aging and other considerations for specific accounts. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Net realizable
value of inventory </i></b>&#8211; At each balance sheet date, professional judgment is used to determine any impairment in inventory.
Inventory is considered as impaired when its carrying value is higher than its net realization value. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Impairment of
long-lived assets in use</i></b> &#8211; Management applies professional judgment at each balance sheet date to determine whether
the long-lived assets in use are impaired. Long-lived assets in use are impaired when the carrying value is greater than the recoverable
amount and there is objective evidence of impairment. The recoverable amount is the present value of the discounted future cash
flows that will generate during the remaining useful life, or liquidation value (fair value).</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Estimating useful
lives and residual values of property, plant and equipment</i></b> &#8211; As described in Note 4 f, the Company reviews the estimated
useful life and residual values of property, plant and equipment at the end of each annual reporting period.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Impairment of
goodwill &#8211;</i></b> Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating
units to which goodwill has been allocated. The value in use calculation requires management to estimate the future cash flows
expected to arise from the cash-generating unit and a suitable discount rate in order to calculate present value.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Employee Benefits
</i></b>- The valuation of employee benefits is carried out by independent actuaries based on actuarial studies. Among others,
the following assumptions, which can have an effect are used:(i) discount rates, (ii) the expected growth rates of wages and (iii)
turnover rates and mortality recognized tables. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify">A change in the economic, employment
and fiscal conditions could modify the estimates.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Contingencies
&#8211;</i></b> The Company is subject to transactions or contingent events for which it uses professional judgment in the development
of estimates of probability of occurrence. Factors that are considered in these estimates are the current legal situation at the
date of the estimate and, the opinion of the legal advisers.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Deferred income
tax assets &#8211; </i></b>The Company reviews the carrying amounts at the end of each reporting period and reduces deferred income
tax assets to the extent that it is not probable that sufficient taxable profit will be available to allow all or part of the deferred
income tax assets to be utilized. However, there is no assurance that the Company will generate sufficient taxable profit
to allow all or part of its deferred income tax assets to be realized.</font></td></tr></table>


<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 53.4pt"></td><td style="width: 24.6pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Valuation of
financial instruments &#8211;</i></b>The Company has certain types of derivative financial instruments (gas swaps), and the valuation
techniques that includes to determine the fair value are based in data obtained in observable markets. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 74.7pt; text-align: justify">The Company&#8217;s management
believes that the chosen valuation techniques and assumptions used are appropriate in determining the fair value of derivative
financial instruments. At December 31, 2018 and 2017 the Company has not derivative financial instruments.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for Critical accounting judgments and key sources of estimation.</p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6741013376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cash and cash equivalents and other investments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Cash and cash equivalents are
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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    <td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">6,987,241</font></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(1)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Most of these cash
equivalents correspond to Treasury Bills issued by the United States Treasury Department, whose initial original maturity is less
than 90 days.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As of December 31 2018, there
were no temporary investments, ($ 88,947 at December 31, 2017) consisting of equity instruments for trading.</p><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6741002912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade receivables - Net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory', window );">Trade receivables - Net</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>7)</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Trade receivables
&#8211; Net</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The average collection period
on sales of goods is between 30 and 60 days. No interest is charged on the outstanding accounts receivables from clients. The Company
has recognized an allowance for doubtful accounts to show the possible financial loss caused by the inability of customers to make
the corresponding payments. Allowances for doubtful accounts are calculated based on several factors including price adjustments,
likelihood of recovery, aging and historical experience.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Credit limits and scoring by
customer are reviewed twice a year. On December 31, 2018 and 2017 there are no customers who represent more than 5% of the total
balance of trade receivables. The Company does not hold any collateral or other credit enhancements over these balances nor does
it have a legal right of offset against any amounts owed by the Company to the counterparty.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Trade receivables disclosed below
include amounts that are past due at the end of the reporting period for which the Company has not recognized an allowance for
doubtful debts because there has not been a significant change in credit quality and the amounts are still considered recoverable.
The Company does not hold any collateral. In general terms, the accounts receivable does not show impairment.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Age of receivables that are past
due but not impaired is as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="padding-right: 3.55pt; padding-left: 35.5pt">&#160;</td>
    <td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>At December 31,</b></font></td></tr>
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    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 8</b></font></td>
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    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 7</b></font></td></tr>
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    <td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt">&#160;</td>
    <td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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    <td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">91 + days</font></td>
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">188,262</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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    <td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;467,377</font></td>
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    <td style="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">During the years ended December
31, 2018 and 2017, the movement in the allowance for doubtful accounts was as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 7</b></font></td></tr>
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    <td style="width: 58%; padding-right: 3.55pt; padding-left: 35.5pt">&#160;</td>
    <td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">7,486</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">141,140</font></td></tr>
<tr>
    <td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Translations effects</font></td>
    <td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">24,437</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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<tr>
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    <td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">231,778</font></td>
    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">In determining the nonrecoverable
portion of accounts receivable, the Company considers any change in the credit quality of the trade receivable from the date credit
was initially granted up to the end of the reporting period. The concentration of credit risk is minimum, due to the fact that
the customer base is large and unrelated.</p>

<p style="color: red; font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Republic made an agreement with
a third party (&#34;buyer&#34;) to carry out a factoring of accounts receivable to customers. The maximum established amount
of advances related to the allocation of accounts is USD $ 30 million. The remaining amount between the received and the value
of the invoices is kept in reserve by the &#34;buyer&#34;. The payments of the funds retained in reserve minus a discount will
be made by the buyer within 4 days after receiving the collection payments related to each assigned account. Said discount will
be made on the total of the invoice and is in a range of 1% if the payment is made within 15 days (from the advance date) or up
to 3.75% if paid within 90 days days and 1% for every additional fifteen days until the account is settled. This discount is recognized
as an interest expense in the consolidated statement of comprehensive income.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify">The purchaser has no recourse
against the Company if payments are not received due to insolvency of an account debtor within 120 days of the invoice date. However,
while the facility calls for the sale, assignment, transfer and conveyance of all rights, title and interests in the selected accounts
receivable, the purchaser may put and charge-back any receivable not paid to the purchaser within 90 days of purchase for any reason
besides insolvency of the account debtor.&#160;As collateral for the repayment of advances for receivables sold, the purchaser
has a priority security interest in all accounts receivable of the Company (as defined by the Uniform Commercial Code of the United
States of America).</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify">In 2018, the Company sold a nominal
amount of USD $&#160;23.1 million ($25.4 million in 2017) of accounts receivable. The discount fees incurred by this contract were
approximately USD $ 0.5 million in 2018 and USD$ 0.5 in 2017. These fees were included in expenses for interest in the Comprehensive
Income Statement. As of December 31, 2018, and 2017 the buyer has USD$&#160;2.7 million and USD$ 1.9 million, respectively, of
receivables that have not been recovered by the buyer. The amount uncollected for 2018 are subject to a possible return of the
Company by the buyer. These accounts receivable is included in the total trade receivables for the purpose of assessing the recoverability
of them and, where appropriate, determine the adequacy of allowance for doubtful accounts.</p><span></span>
</td>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other receivables. [Refer: Trade and other receivables]</p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Recoverable taxes<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for recoverable taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6740953632">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories<br></strong></div></th>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company has $&#160;952,786
and $&#160;1,037,470 of coke inventory on hand as of December 31, 2018 and 2017 respectively (See note 4-e), which the Company
would use as an input to its blast furnace in the Lorain facility which is currently idled. Management of the Company continually
evaluates both the idled facility and the coke inventory for impairment. Management periodically evaluates the potential degradation
of the coke inventory and has determined that it continues to be suitable as a blast furnace input or, alternatively, for sale
to other blast furnace facilities. As of April 2019, Management expects that there will be recovery in the industries in which
the Company operates; this would result in the blast furnace being restarted in the future. However, the Company has recorded an
impairment to the blast furnace resulting in a book value of zero. The Company has continued incurring certain costs to maintain
the assets in Lorain, including the blast furnace and the coke; such costs are expensed as incurred. In order to restart the blast
furnace, the Company will incur certain expenses for the restoration of the equipment, and there is still uncertainty on the date
on which the blast furnace will restart its operation. The Company cannot offer any guarantee of the restarting of the total operation
of the blast furnace or when conditions will become economically feasible.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2018-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=2&amp;date=2018-03-01&amp;anchor=sect_Disclosure&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6604161760">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, plant and equipment<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Accumulated depreciation of property,
plant and equipment is as follows (in millions of Mexican pesos):</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">35</font></td>
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    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">6</font></td>
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    <td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,341</font></td>
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<tr>
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    <td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(292)</font></td>
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<tr>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><font style="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2017</font></td>
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    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,033</font></td>
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<tr>
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    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.85pt; text-align: right">&#160;</td>
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    <td style="width: 9%">&#160;</td>
    <td style="width: 3%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 3%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 3%">&#160;</td>
    <td style="width: 10%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 3%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The depreciation expense for
the years ended December 31, 2018, and 2017 amounted to $&#160;1,102,331 and $&#160;1,340,375, respectively.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The net book value of property,
plant and equipment is as follows (in millions of Mexican pesos):</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
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    <td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
    <td style="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
    <td style="width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
    <td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td></tr>
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    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">3,854</font></td>
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    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">77</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">59</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">3,293</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">14,491</font></td></tr>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right">&#160;</td></tr>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
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    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify">As of December 31, 2014, Republic
had invested USD$158.8 million in an electric arc furnace and associated equipment at its steelmaking facility in Lorain, Ohio,
USA, to meet growing customer demand for the Company's SBQ (special bar quality) steel. The location was chosen for its strategic
proximity to customers and its skilled workforce. The construction of the Lorain electric arc furnace began mid-year 2012 and the
Company began steelmaking operations in July 2014. The amounts above include USD $ 45.4 million capitalized from labor and manufacturing
overhead related to the construction of the furnace and is presented as a component of machinery and equipment.</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">In June 2015, Republic Steel
temporarily suspended operations in the newly constructed electric arc furnace at the Lorain facility in response to the severe
economic downturn in the exploration for oil and gas sector, following the sharp drop in the price of oil which has led to significant
market declines and demand for steel product, for those markets. As a consequence of this event, management determined a triggering
event took place to where the long-lived assets at the Lorain facility may not be fully recoverable. Management performed an analysis
of the fair value of the Lorain facility with the assistance of an independent valuation firm and determined that net book value
exceeded the fair value by approximately USD$130.7 million and as such recognized an asset impairment of this amount during the
year ended December 31, 2015. The fair value determination at the Lorain facility was based on an independent valuation of the
assets using the comparable match method of the market approach to determine fair value. The income approach was not considered
an appropriate fair value measurement due to the absence of reliable forecast data on the future behavior of oil market.</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Subsequent to December 31, 2015,
the entire Lorain facility was temporarily idled effective March 31, 2016 and management has no near-term plans to restart the
facility, and the expectation is that it will be restarted when oil and gas market conditions improve substantially, particularly
in the oil and gas drilling industry. The Company has property, machinery, and equipment with a net book value of approximately
USD$&#160;32.7 and USD$ 32.2 million as of December 31, 2018 and 2017, pertaining to the Lorain, Ohio facility after recording
the impairment charge of USD$&#160;130.7 million as mentioned above. The impairment charge did not impact the operations or future
cash flows of the Company, as it was a provision and not a cash expenditures. Management further assessed if there were any impairments
at the Company's other cash generating units and determined that as of December 31, 2016 no other cash generating units were impaired
based on current projections.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for property, plant and equipment.</p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6741002912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and other long-term assets<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>11)</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Intangible and
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    <td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">$</font></td>
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<tr>
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    <td style="width: 2%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 14%; text-align: right; padding-right: 2">&#160;</td>
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    <td style="width: 13%; text-align: right; padding-right: 2">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>




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<tr style="vertical-align: bottom">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><font style="font: 9.5pt Trebuchet MS, Times, Serif">295,083</font></td>
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    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom">
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<tr>
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    <td style="width: 2%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 14%; padding-right: 5">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 13%; padding-right: 5">&#160;</td>
    <td style="width: 1%">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Symbol">*</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets
with undefined useful life.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(1)</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets
from the Republic acquisition.</font></td></tr></table>

<p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(3)</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets
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<p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The amortization amounted of
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$&#160;254,217, respectively.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The other assets are not subject
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The reconciliation between the
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-term debt<br></strong></div></th>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6741012688">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts payable trade and other accrued liabilities<br></strong></div></th>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The average credit period on
purchases of certain goods or services is 30 to 60 days, from the date of the receipt of the good or service. The Company has financial
risk management policies in place to ensure that all payables are paid within the pre-agreed credit terms.</p><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other payables. [Refer: Trade and other payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<DOCUMENT>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6741014064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>14)</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Employee benefits</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><b><i>Mexican entities</i></b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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the employee&#8217;s most recent salary, but not to exceed twice the legal minimum wage), payable to all employees with 15 or more
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<tr style="vertical-align: bottom">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The amounts included in the Consolidated
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Changes in the present value of
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>




<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="width: 57%; padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify">&#160;</td>
    <td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 14%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 4%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 12%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">4,025</font></td>
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<td style="width: 35.3pt"></td><td style="width: 21.6pt"><font style="font-family: Trebuchet MS, Times, Serif">c.</font></td><td style="text-align: justify; padding-right: 13.7pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Severance benefits
</i></b><i>&#8211;</i> Further, in accordance with the Mexican labor laws, the Company also provides statutorily mandated severance
benefits to its employees terminated under certain circumstances. Such benefits consist of a one-time payment of three months&#8217;
wages plus 20 days&#8217; wages for each year of service, payable upon involuntary termination without just cause. Severance benefits
payments are recorded directly in the consolidated statement of comprehensive income (loss) at the time they are paid, unless they
are related to restructuring expenses, which are recorded when there is a present obligation from past events.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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sharing (EPS) </i></b><i>&#8211;</i> The Mexican Constitution and the Labor Law grant employees the right to receive a 10% share
of the employers&#8217; profits. Employees Profit Sharing is computed in similar terms to the taxable profit for income tax, excluding
mainly the employee&#8217;s profit sharing paid this year and the amortization of tax losses and decreasing the non-deductible
part of the social security for purposes of income tax. For the years 2018 and 2017, EPS amounted to $&#160;67 and $&#160;0, respectively.
EPS is recorded in the results of operations for the year in which it is incurred.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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defined contribution plan </i></b><i>&#8211;</i> Under Mexican legislation, the Company must make payments equivalent to 2% of
its workers&#8217; daily integrated salary (ceiling) to a defined contribution plan that is part of the retirement savings system.
The expense in 2018, 2017 and 2016 was $13,687, $12,838 and $11,323, respectively.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><b>Foreign entities (Republic)</b></p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Republic is the only subsidiary
of the Company which offers other benefits and pension plans to their employees. Such benefit plans to employees are described
below:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">a.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Collective Bargaining
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 58.5pt; text-align: justify">As of December 31, 2018, 81% of
the Republic employees are covered by a collective bargaining agreement (labor agreement) with the United Steelworkers (&#8220;USW&#8221;).
The agreement initially expired on August 15, 2016 and was extended for a further three years through August 15, 2019. The extended
agreement renews all the provisions, understandings and agreements set forth in the January 1, 2012 Basic Labor Agreement. The
base rates of pay were determined under the extended agreement and will remain unchanged from those ruling under the expired agreement
as of August 16, 2016. The extended agreement provides the Company&#8217;s quarterly contributions to fund the Republic Retirement
VEBA and Benefit Trust (the &#8220;Benefit Trust&#8221;) to be reduced from $2.6 million to $0.25 million beginning in August 15,
2016 through June 30, 2019. Effective July 1, 2019, the Company&#8217;s contribution to the Benefit Trust will change to $4.00
per hour for each hour worked by USW represented employees.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><b>Plan for employees- </b>Republic
participates in the Steelworkers Pension Trust (SPT), a defined benefit multi-employer pension plan. The Company obligations to
the plan are based upon fixed contribution requirements. Republic contributes a fixed amount of USD$1.68 per hour for each covered
employee's contributory hours, as defined under the plan.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Participation in a multi-employer
pension plan agreed under terms of a collective bargaining agreement differs from a traditional qualified single employer defined
benefit pension plan. The SPT shares risks associated with the plan in the following respects:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">I.</td><td style="text-align: justify; padding-right: 13.9pt">Contributions to the SPT by Republic may be used to provide benefits to
employees of other participating employers;</td></tr></table>



<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">II.</td><td style="text-align: justify; padding-right: 13.9pt">If a participating employer stops contributing to the SPT, the unfunded
obligations of the plan may be borne by the remaining participating employers; and</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt"><font style="color: windowtext">III.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="color: windowtext">If </font>Republic <font style="color: windowtext">chooses
to stop participating in the SPT, </font>Republic <font style="color: windowtext">may be obliged to pay an amount based on the
underfunded status of the plan, referred to as a withdrawal liability.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">c.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>VEBA Benefit Trust</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company is required to make
quarterly contributions to the defined contribution plan for post-retirement health benefits VEBA as determined by the terms of
the USW collective bargaining agreement. The Benefit Trust is a health and welfare plan for USW retiree benefits, and is not a
&#34;qualified&#34; plan under the regulations of the Employee Retirement Income Security Act of 1974. For the years ended December
31, 2018, 2017 and 2016, the Company recorded expenses of USD$ 1.0 million, USD$ 6.9 million and USD$ 10.4 million, respectively,
related to this benefits plan.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">For the years ended December
31, 2018, 2017 and 2016, Republic recorded combined expenses of USD$&#160;3.6 million, USD$&#160;3.5 and USD$&#160;10.0 million,
respectively, related to the funding obligations of the retirement healthcare and pension benefits. The cost contributions to these
two funds have been reduced from USD $ 2.6 million to USD$ 0.25 million per quarter effective after the review of the collective
agreement on August 16 2016.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">d.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>401(k) Plans</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company has a 401(k) defined
contribution retirement plan that covers almost all the salaried and nonunion hourly employees. This plan is designed to provide
retirement benefits through Company contributions and voluntary deferrals of employees' compensation. The Company funds contributions
to this plan each pay period, based on the participant's age and years of service as of January first of each year. The amount
of the Company contribution is equal to the monthly base salary multiplied by the appropriate percentage based on age and years
of service. The contribution becomes 100% vested upon completion of three years of vesting service. In addition, employees are
permitted to make contributions to this 401(k)-retirement plan through payroll deferrals. In this case, the Company provides a
25.0% matching contribution for the first 5.0% of payroll that an employee elects to contribute. Employees are 100% vested in both
their and Republic matching 401(k) contributions. For the years ended December 31, 2018, 2017 and 2016, the Company recorded expense
of USD$&#160;1.0 million, USD$&#160;0.8 million and USD$ 0.7 million, respectively, related to this defined contribution retirement
plan.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Employees who are covered by the
USW labor agreement are eligible to participate in the 401(k) defined contribution retirement plan through voluntary deferrals
of employees' compensation. There are no Company contributions or employer matching contributions relating to these employees.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">e.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Profit Sharing
and Incentive Compensation Plans</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The labor agreement includes a
profit sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly
pretax income, as defined in the labor agreement (&#34;EBT&#34;): 3% of EBT between $0 and $25 million per quarter; 4% of EBT
between $25 and $75 million per quarter; and 5% of EBT over $75 million per quarter. USD $ 1.0 million of expense was recorded
for the year ended December 31, 2018, 2017 and 2016, because the current and prior year thresholds had not been achieved.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Republic has a profit-sharing
plan for all salaried employees and nonunion workers. The profit-sharing plan was based on achieving certain EBITDA, inventory
and shipments targets. In the year ended December 31, 2018, 2017 and 2016, the Company paid USD 0.8 million, USD $ 0.9 and USD
$0.6 million respectively under this plan.</p><span></span>
</td>
</tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6756456416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income taxes<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company is subject to Income
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify">The analysis of the income tax
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">During 2018 and 2017, the income
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before these provisions, as a result of the losses shown below:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<tr>
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<tr>
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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(1)</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">This amount corresponds
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previously&#9;, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company has tax losses in
some Mexican subsidiaries which, according to the ISR law in Mexico, can be amortized to reduce taxable income generated in the
next ten years. Tax losses can be updated following certain procedures established in the law.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">As of November 18, 2015, the
Finance Ministry (SHCP) issued a decree in which a fiscal incentive is given to those who pay income tax (ISR) under terms of the
Titles II or IV, Chapter II, Section I of the Law of ISR. Taxpayers who had business income of up to 100 million pesos, could write
off up to 82% of 2016 and 85% for 2017 of investment in new fixed assets. This incentive that was used by Aceros Especiales Simec
Tlaxcala, S.A. de C.V. and Fundiciones de Acero Estructural, S.A. de C.V. Likewise, on January 18, 2017, a decree was issued in
which similar benefits were granted but only 69% authorized as an immediate deduction, which was used by the company Simec International,
S.A. de C.V.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">As of December 31, 2018, Grupo
Simec, S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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<tr style="vertical-align: bottom">
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    <td style="width: 4%; padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
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<tr style="vertical-align: bottom">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>



<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 45.6pt"></td><td style="width: 18pt">(1)</td><td style="text-align: justify; padding-right: 13.05pt">This amount includes $&#160;9,014,364 corresponding to a tax loss from
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 0.5in; text-align: justify">As of December 31, 2018, Republic
had USD$&#160;240.2 million of tax losses pending of amortize for federal tax purposes, which expire between 2033 and 2038; USD$&#160;338
million of tax losses for state and local purposes that expire between 2019 and 2038 and approximately USD$&#160;4.7 million of
tax losses at the subsidiary located in Canada, which expire between 2032 and 2037.</p>

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($ 1,025 million of Mexican pesos) of tax losses pending of amortize for federal tax purposes, which do not have an expiration
date.</p>

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position.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
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    <td style="padding-right: 13.85pt; padding-left: 35.5pt">&#160;</td>
    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.55pt; padding-left: 35.5pt">&#160;</td>
    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=sect_Disclosure&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIncomeTaxExplanatory</td>
</tr>
<tr>
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<tr>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732311376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' equity<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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2017, is as follows:</font></td></tr></table>

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    <td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><font style="font-family: Trebuchet MS, Times, Serif">Effect of restatement</font></td>
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">412,038</font></td></tr>
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    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">497,709</font></td>
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    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Common stock consists of nominative
shares, fully subscribed, without nominal value. Variable capital could be increased without limitation.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify">All shares correspond to Series
&#8220;B&#8221;. This series is divided in &#8220;Class I&#8221; with 90,850,050 shares that represent the fixed capital, and &#8220;Class
II&#8221; with 406,859,164 corresponding to variable capital stock.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 28.35pt"></td><td style="width: 28.35pt"><font style="font-family: Trebuchet MS, Times, Serif">b.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Retained earnings
include the statutory legal reserve. According to the Mexican General Corporate Law, at least 5% of net profit of the year must
be transferred to the legal reserve until the reserve equals 20% of capital stock at par value (historical Mexican Pesos). The
legal reserve may be capitalized but should not be distributed unless the entity is dissolved, and it must be replenished if it
is reduced for any reason. As of December 31, 2018, and 2017, the legal reserve of the Company amounted to $&#160;484,046 (nominal
pesos), representing 20% of nominal capital.</font></td></tr></table>



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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">c.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">In 2018, a reserve
was approved for $ 3,000,000 for the repurchase and placement of own shares, with this increase the reserve amounted to $ 5,000,000
for purchase and re-purchase operations, in order to increase the liquidity of the shares of the Company and promote stability
and continuity of their prices through the Mexican Stock Exchange. As of December 31 2018, and 2017, the Company held 31,066,207
and 3,662,564 shares in treasury, respectively, which amounted to $1,903,610 and $267,553, respectively. The resulting profit in
2018 for the purchase and sale of treasury shares amounted to $ 4,239 (loss of $ 22,842 in 2017). </font></td></tr></table>

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    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 7</b></font></td></tr>
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    <td style="width: 15%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
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    <td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><font style="font-family: Trebuchet MS, Times, Serif">Shares outstanding at beginning of year </font></td>
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">494,047</font></td>
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;(140)</font></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for share capital, reserves and other equity interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6604161760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-controlling interest<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNoncontrollingInterestAbstract', window );"><strong>Disclosure of Non-controlling interest [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><b>17)</b></td><td style="padding-right: 13.9pt"><b>Non-controlling interest</b></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As mentioned in Note 4, Grupo
Simec, S.A.B. de C.V. owns 100% of the capital stock of its subsidiaries, except for SimRep Corporation and subsidiaries (Republic),
in which it owns 50.22%. The non-controlling interest represents the equity in this subsidiary owned by minority shareholders,
and is presented in the consolidated statements of financial position after the controlling interest. The consolidated statements
of comprehensive income (loss) also show total net profit or loss for the year as well as for the net comprehensive income or loss
for the year. Controlling and non-controlling interest portions are presented after the consolidated comprehensive earning of the
year.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The table below shows the changes
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(145)</font></td></tr>
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    <td style="padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;(8,380)&#160;</font></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(323,369)</font></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of non-controlling interests. [Refer: Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732260048">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions and balances with related parties<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<td style="width: 25.1pt"></td><td style="width: 21.25pt">a.Transactions</td><td style="text-align: justify; padding-right: 13.9pt">&#160;with related parties, carried out in the ordinary course of business, were
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

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    <td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&#160;</td>
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<tr>
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    <td style="width: 3%">&#160;</td>
    <td style="width: 13%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 3%">&#160;</td>
    <td style="width: 13%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 12%">&#160;</td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>




<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
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    <td>&#160;</td></tr>
<tr>
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<tr>
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    <td style="width: 13%; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="width: 3%">&#160;</td></tr>
<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">912</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,597</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td>&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><font style="font-family: Trebuchet MS, Times, Serif">Joist del Golfo, S.A. de C.V.</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">6,516</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">5,328</font></td>
    <td>&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><font style="font-family: Trebuchet MS, Times, Serif">Proyectos Comerciales el Ninzi, S.A. de C.V.</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">145,824</font></td>
    <td>&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><font style="font-family: Trebuchet MS, Times, Serif">Others</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">5,798</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">5,579</font></td>
    <td>&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">201,464</font></td>
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<tr>
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    <td>&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td>&#160;</td></tr>
<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;183,171</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">38,232</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;265,875</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">201,464</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">Loans granted to related parties</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">In 2018 loans were granted to Compa&#241;ia
Laminadora Vista Hermosa, S.A. de C.V. for USD 9,272,000 (as of December 31, 2018 this amounts, when translated to pesos, to $
182,256 plus interest of $ 915 for a balance of $ 183,171), to Operadora Compa&#241;&#237;a Mexicana de Tubos, S.A. de C.V.
for USD 1,900,000 (as of December 31, 2018 this amounts, when translated to pesos, to $ 37,347 plus interest of $ 885 for a balance
of $ 38,232) and to Compa&#241;&#237;a Manufacturera de Tubos, S.A. de C.V. for USD 2,209,600 (as of December 31, 2018 this
amounts, when translated to pesos, to $ 43,433 plus interest of $ 1,039, for a balance of $ 44,472). The agreed interest rate for
these loans is the equivalent of the LIBOR rate plus 1 percentage point, which will be payable upon settlement of these loans.
These loans and interest were paid off in the month of May 2019, according to agreements between the parties.</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
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2 0 1 7</b></font></td>
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<tr>
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    <td style="padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><font style="font-family: Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">648,281</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;648,281</font></td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">648,281</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">648,281</font></td>
    <td>&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; padding-bottom: 0; text-align: left; vertical-align: bottom">
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0.06in"><b>Loans to related parties:</b></p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 11pt">Industrias CH, S.A.B de C.V.</p></td>
    <td style="padding-right: 0; padding-left: 0; text-align: right">
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt; text-align: right">$</p></td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">730,278</p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">$</p></td>
    <td colspan="2" style="padding-right: 6; padding-left: 3.5pt">
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&#160;</p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">530,281</p></td>
    <td>&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><font style="font-family: Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</font></td>
    <td style="padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">579,047</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.5pt">&#160;</td>
    <td colspan="2" style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right; padding-right: 6"><font style="font-family: Trebuchet MS, Times, Serif">&#160;806,397</font></td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt"><font style="font: 6pt Trebuchet MS, Times, Serif">&#160; </font></td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><font style="font-family: Trebuchet MS, Times, Serif">Proyectos Comerciales el Ninzi, S.A. de C.V.</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">376,790</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.5pt">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; padding-right: 6; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,695,921</font></td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,686,115</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">3,032,599</font></td>
    <td>&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><font style="font-family: Trebuchet MS, Times, Serif">Total, long term</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 0; padding-left: 0; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td colspan="2" style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">2,334,396</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td colspan="2" style="border-bottom: Black 2.25pt double; padding-right: 6; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">3,680,880</font></td>
    <td>&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td>&#160;</td></tr>
<tr>
    <td style="width: 53%">&#160;</td>
    <td style="width: 4%; text-align: right; padding-right: 0; padding-left: 0">&#160;</td>
    <td style="width: 14%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 3%">&#160;</td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">The account receivable with Industrias CH, S.A.B.
de C.V. corresponds mainly to ISR balances to be recovered, due to the fact that some companies consolidated ISR for tax purposes
until 2013 with this company.</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">In 2017, loans in USD and pesos,
were granted to Industrias CH, S.A.B. de C.V. The one in USD for USD 21,400,000 (as of December 31, 2017 this amounts, when translated
to pesos, to $422,338 plus interest of $9,200 for a balance of $431,538); the agreed interest rate for this loan is the equivalent
of the LIBOR rate plus 1 percentage point. The loan in pesos for $89,363 plus interest of $9,380 for a balance of $98,743. The
agreed interest rate for this loan is the equivalent of the TIIE rate plus 1 percentage point. These granted loans in USD and pesos
amount to $530,281 as of December 31, 2017.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">In 2018, loans in USD and
pesos, were granted to Industrias CH, S.A.B. de C.V. The one in USD for USD 25,400,000 (as of December 31, 2018 this amounts,
when translated to pesos, to $499,278 plus interest of $19,653 for a balance of $518,931); the agreed interest rate for this
loan is the equivalent of the LIBOR rate plus 1 percentage point. The loan in pesos for $186,752 plus interest of $21,881
plus the VAT of $2,714 for a balance of $211,347. These granted loans in USD and pesos including interest amount to $730,278
as of December 31, 2018.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">In 2016, a revolving loan of USD
32,928,400, was granted to Perfiles Comerciales Sigosa, S.A. de C.V. (subsidiary of Industrias CH, S.A.B. de C.V.) which amounts
to Ps 680,432 plus an interest of $24,632 leaving a balance of $705,064 as of December 31, 2016. As of January 12, 2017, the debt
was converted to Mexican pesos at the exchange rate of $ 21.9076 for 1 USD, for which the debt amounted to $ 721,382. As of December
31, 2017, the balance amounted to $ 806,397, debt of $721,382 plus the 2016 interest of $24,632 and the 2017 interest of $60,383.
This loan was taken at an interest rate equivalent to the TIIE rate plus 1 percentage point, the 2018 interest was $ 65,664,
and payments were received for $296,959 plus an adjustment of $3,945 derived from the conversion to national currency, leaving
a balance of $579,047 as of December 31, 2018. The term of the loan is indefinite but could be terminated by any of the parties
thirty days in advance with a written notice.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">In 2016, a revolving loan of $
1,549,352, was granted to Proyectos Comerciales el Ninzi, S.A. de C.V., at an interest rate equivalent to the TIIE rate plus 1
percentage point, which will have to be paid when the loan is paid off. The interest up to that date were $18,906 plus the value
added tax of $2,790 leaving a balance of $1,571,048 as of December 31, 2016. The 2017 interest was $124,873 leaving a balance
of $1,695,921 as of December 31, 2017. The 2018 interest was $136,022 and payments were received for $1,455,153 leaving a balance
of $376,790 as of December 31, 2018. The term of the loan is indefinite but could be terminated by any of the parties thirty
days in advance with a written notice.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">In the case of the loan and interest
with the subsidiaries of Industrias CH, S.A.B. de C.V., if they are not paid by them, the loan and interests will be paid by Industrias
CH, S.A.B. de C.V., main shareholder of Grupo Simec S.A.B. de C.V.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 10.2pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">In the case of the loan and
interest with Proyectos Comerciales el Ninzi, S.A. de C.V., if they are not paid by them, the loan and interest will be paid
by either its parent company, Controladora VG, S.A. de C.V. (&#8220;CVG&#8221;), or by Mr. Rufino Vigil, main shareholder of
Industrias CH, S.A.B. de C.V., who is the main shareholder of Grupo Simec S.A.B. de C.V.</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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<tr>
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    <td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td colspan="3" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><font style="font-family: Trebuchet MS, Times, Serif">Aceros y Laminados Sigosa, S.A. de C.V.</font></td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 9pt"><font style="font: 9pt Trebuchet MS, Times, Serif">$</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,854</font></td></tr>
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    <td style="width: 1%">&#160;</td>
    <td style="width: 10%">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">The balance of Compa&#241;ia Manufacturera de
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payable correspond to services and / or purchases of finished products according to their activity.</p>




<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

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<tr>
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    <td style="width: 14%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="width: 3%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
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<tr>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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payable to Industrias CH, S.A.B. de C.V., Tuberias Procarsa, S.A. de C.V., Procarsa Tube and Pipe Co. and Pytsa Industrial de M&#233;xico,
S.A. de C.V., correspond, mainly, to loans received in U.S. Dollars, equivalent to USD $ 50 million, with an indefinite term, which
generate interest at the 0.25% annual rate primarily to finance acquisitions, debt redemptions and bank loan amortization and interest
payments. In the case of Industrias CH, S.A.B. de C.V., in 2016 a part of the loan was restructured in MX, Pesos.</p><span></span>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6604161760">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cost of sales and expenses by their nature<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of expenses by nature. [Refer: Expenses, by nature]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6740997952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other (income) expenses, net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The components of other income
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6741025888">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><b>21)</b></td><td style="padding-right: 13.9pt"><b>Financial instruments</b></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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management &#8211;</i></b> The Company manages its capital to ensure that its subsidiaries will be able to continue as a going
concern while maximizing the return to its stockholders through the reinvestment of its earnings. The Company&#8217;s policy is
to not obtain bank loans or any other financing transaction. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">b.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Market risk</i></b><i>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

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risk management </i></b><i>&#8211;</i> The Company undertakes certain transactions denominated in foreign currencies, hence, exposures
to exchange rate fluctuations arise. The exposures in exchange rate are managed within the settings of the approved policies. The
book value of the monetary assets and monetary liabilities denominated in foreign currency at the end of the reporting period are
as follows (includes foreign subsidiaries):</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

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    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: center">&#160;</td>
    <td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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management </i></b><i>&#8211;</i> Credit risk refers to the risk that a counterpart will default on its contractual obligations
resulting in financial loss for the Company. The Company has adopted a policy of only dealing with creditworthy counterparties.
The Company only transacts with entities that have a risk grade equivalent to the investment grade and higher. The Company investigates
and rates its major customers. The Company exposure and the credit ratings of its counterparties are continuously monitored and
the accumulated value of transactions concluded is spread amongst approved counterparties. Credit exposure is controlled by counterparty
limits that are reviewed and approved annually by the risk management committee.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Trade receivables consist of
a large number of customers dedicated to construction and automotive industries, distributed in different geographic areas. Ongoing
credit evaluation is performed on the financial condition of accounts receivable.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company does not have significant
credit risk exposure with any single counterparty or any group of counterparties having similar characteristics. The Company defines
that the counterparties that have similar characteristics are considered related parties. Concentration of credit risk to any other
counterparty did not exceed 5% of gross monetary assets at any time during the year.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The credit risk on liquid funds
and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international
credit-rating agencies.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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and risk tables </i></b>&#8211; Ultimate responsibility for liquidity risk management rests in the board of directors, which has
established an appropriate liquidity risk management framework for the management of the Company&#8217;s short, medium and long-term
funding and liquidity management requirements. The Group manages liquidity risk by maintaining adequate reserves, banking and credit
facilities, by continuously monitoring forecast and actual cash flows, and by matching the maturity profiles of financial assets
and liabilities. The following table sets out details of additional bank
lines of credit (to be used as letter of credits) that the Company has at its disposal to reduce liquidity risk. These lines of
credit are obtained by the Company and one part of them has been used for some of the subsidiaries of Industrias CH, S.A.B. de
C.V.:</font></td></tr></table>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="padding-right: 17.7pt; padding-left: 57pt">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 7</b></font></td></tr>
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    <td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for financial instruments.</p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732259088">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company analyses its information
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="white-space: nowrap; vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 0; padding-left: 0">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

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<tr style="vertical-align: bottom">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for operating segments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=sect_Disclosure&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732338928">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contingencies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify">As of December 31, 2018, the
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify">a.&#9; &#9;Pacific Steel, Inc.
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 0; text-align: justify; text-indent: 0.5in">California Department
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.45pt; text-align: justify">On September 2002, the Department
of Toxic Substances Control (DTSC) inspected PS facilities based on an alleged complaint from neighbors due to PS&#8217;s excavating
to recover scrap metal on its property and on a neighboring property, which PS rents from a third party (BNSF Railway). In this
same month, DTSC issued an enforcement order of imminent and substantial endangerment determination, which alleges that certain
soil piles, soil management and metal recovery operations may cause an imminent and substantial danger to human health and the
environment; consequently, DTSC sanctioned PS for violating Hazardous Waste Control Laws in the State of California and imposed
the obligation to remedy the site. On July 26, 2004, in an effort to continue with this order, DTSC filed against PS a Complaint
for Civil Penalties and Injunctive Relief in San Diego Superior Court. On July 26, 2004, the court issued a judgment, whereby PS
was obligated to pay USD$ 0.2 million, which has been paid.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">On June 6, 2010, the DTSC and
the San Diego Department of Environmental Health (DEH) inspected the facilities of PS, in response to a general complaint. On August
10, 2010 DTSC and DEH conducted a second inspection and found seven infractions. The DEH is satisfied with the compliance of PS
on those issues; however, on October 19, 2010 the technical division of the DTSC recommended to the legal division of DTSC that
it impose significant penalties.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The land remediation was suspended
at the beginning of 2011 due to the inefficiency of the process, which was verified by several studies. As an alternative, once
the necessary permits were obtained from the authorities in Mexico, the Mexicali plant began the process of importing non-RCRA
soil for final disposal in a secure landfill based in Nuevo Leon State. This landfill is deposited after the separation of the
metal content, which is used as raw material in the smelting process. PS has completed the shipment of non-RCRA soil for final
disposal in Nuevo Leon State at this time.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The disposition of a stack estimated
at 8,000 tons of material classified RCRA (hazardous for Federal purposes) was also considered for shipment to Mexico. The process
began in early 2013, but the response from the authorities was slow. Therefore, on April 9, 2015, a letter from the California
Attorney General Department of Justice (Attorney General) was received where PS is required to, in the absence of obtaining permission
from the Mexican authorities; present a program for transport the pile of contaminated soil classified as RCRA to an authorized
confinement in the United States at the latest on April 22, 2015. This letter warned that PS must ship the RCRA soil no later than
July 9, 2015, or risk DTSC proceeding with a civil lawsuit seeking the maximum amount of fines established by law and corresponding
legal redress.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">On April 21, 2015, PS sent a
letter to the Attorney General explaining that the authorities in Mexico had not denied permission to the Company but had simply
requested that it present its application in a different format, which had already been presented and reviewed by the authority
on April 17, 2015.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">On July 23, 2015, the Attorney
General denied the extension requested by PS and demanded the immediate shipments of the RCRA stack to an authorized landfill.
PS began transporting RCRA soil on July, 29, 2015, and completed removal of the RCRA stack by September 12, 2015 with a total of
3,000 metric tons.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">On January 5, 2016, the Attorney
General and PS stipulated to filing a &#34;final judgment and order on consent&#34; or Consent Judgment in San Diego Superior
Court. The parties negotiated the Consent Judgment, which includes the following terms:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">- PS to pay USD$ 0.138 million
as a civil penalty for alleged violations of the 2004 Corrective Action Consent Agreement. PS has made all of the required payments
to DTSC as of December 31, 2017.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">- Remove the RCRA soil pile and
send it to an approved landfill. The Judgment indicates that the Company complied with this commitment by October 2, 2015.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">- After removing the RCRA soil
pile, the Company must take samples of the soil in the area where the RCRA soil pile was located. Samples were taken and the results
indicated that the soil had pollution levels that exceed the limits set by the State. On April 7, 2016, the Attorney General and
DTSC demanded that the Company remove soil 10 feet across and 2 feet deep on the perimeter of the area where the RCRA soil pile
was located and dispose of it in an approved confinement. Instead, PS convinced DTSC to enter into a Tolling Agreement on August
10, 2016, which tolls for two years (until August 10, 2018) the statute of limitations for DTSC to challenge PS&#8217;s compliance
with the Consent Judgment. This Tolling Agreement was extended on August 10, 2018, for an additional two-year period. This Tolling
Agreement remains in force as of December 31, 2018, and will end as of August 10, 2020.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">- The Company shall continue
to meet the conditions of the final judgment, the corrective measures, and all tasks arising from this, which were entered in the
same court in 2004.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">PS is working to develop a &#8220;corrective
measures study&#8221; (CMS) that is intended to develop a plan for determining what remedy will be implemented at the site. As
of December 31, 2018, it is unclear what will be the appropriate remedy to implement at the PS site, when the CMS will be completed,
how long remediation will take, and how much it will cost.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 14.15pt; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 21.3pt"></td><td style="width: 14.15pt">b.</td><td style="text-align: justify; padding-right: 13.9pt">As with most steel producers in United States of America, Republic could
incur significant costs &#9;related to environmental issues in the future, including those arising from environmental compliance
activities and remediation stemming from historical waste management practices at the Republic&#8217;s facilities. The reserve
created to cover probable environmental liabilities of USD$&#160;2.6 million and USD$ 2.7 million were recorded as of December&#160;31,
2018 and 2017, respectively. The reserve includes incremental direct costs of remediation efforts and post-remediation monitoring
costs that are expected to be paid after corrective actions are complete. As of December 31, 2018, the current and non-current
portions of the reserve amounted to USD$ 1.0 million and USD$&#160;1.6 million, (USD$ 1.0 million and USD$ 1.7 million in 2017),
respectively, are included in accounts payable and accumulated liabilities in the short and long term, respectively, in the Consolidated
Statements of Financial Position.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify; text-indent: -42.5pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font-family: Trebuchet MS, Times, Serif">c.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The Company is not
aware of any material environmental remediation liabilities or contingent liabilities relating to environmental matters with respect
to facilities, for which the establishment of an additional reserve would be necessary at this time. In the event that, in the
future, the Company incurs in any such additional expenses, these costs will most likely be incurred over a number of years. However,
future regulatory action regarding historical waste management practice in the facilities of Republic PS and
future changes in applicable laws and regulations may require the Company to incur significant costs that may have a material adverse
effect on the future financial performance of the Company.</font></td></tr></table>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font-family: Trebuchet MS, Times, Serif">d.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The Company is involved
in a series of lawsuits and legal claims that have arisen during the normal course of its operations. The Company and its legal
advisors do not expect the outcome of these matters to have any significant adverse effect on the Company's financial position
and results of operations, therefore it has not been recognized any liabilities for such lawsuits and claims.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font-family: Trebuchet MS, Times, Serif">e.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Mexican tax authorities
have the right to review, at least the previous five years and could determine differences in taxes payable, plus any corresponding
adjustments, surcharges and fines.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font-family: Trebuchet MS, Times, Serif">f.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Tax authorities in
United States of America have the right to review, at least the previous three years and could determine differences in taxes payable,
plus its corresponding adjustments, surcharges and fines.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font-family: Trebuchet MS, Times, Serif">g.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Canadian tax authorities
have the right to review, at least the previous four years and could determine differences in taxes payable, plus its corresponding
adjustments, surcharges and fines.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font-family: Trebuchet MS, Times, Serif">h.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Brazilian tax authorities
have the right to review, at least the previous five years and could determine differences in taxes payable, plus its corresponding
adjustments, surcharges and fines.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font-family: Trebuchet MS, Times, Serif">i.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">On January 19, 2017,
the Company was notified with the excerpt issued by the General Direction of Crimes and Sanctions of the National Banking and Exchange
Commission (CNBV), for the probable realization, in the re-purchase of own stock operations, of several behaviors that, under the
judgment of the CNBV, could be different to the ones established in the &#8220;Ley del Mercado de Valores (LMV)&#8221;. On February
9, 2017 Grupo Simec filed the statement of manifestations to the administrative sanction procedure. The resolution was favorable
for the company, issued on May 15, 2018.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">On September 5, 2017, Grupo Simec
and GV do Brasil were notified of the arbitration procedure filed by SMS Concast at the International Court of Arbitration (ICC),
which claims the payment of USD $ 1.4 million plus expenses, for the concept of additional costs, incurred in the construction
and assembly of the steelmaking area of the Brazilian plant. On November 6, 2017, the companies of the Group replied to the demand
and filed a counterclaim against SMS Concast for the amount of USD $ 5 million, which GV do Brasil utilized on the equipment to
work properly. The panel of arbitrators is already constituted and the resolution of the matter is in process.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font-family: Trebuchet MS, Times, Serif">j.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">In February 2017, the Securities and Exchange Commission ("SEC") notified the Company of the opening of an investigation to
determine if the Company's management committed infractions of US federal securities laws related to the failure to maintain
internal control over financial reporting. This investigation is derived, in part, from the failures in these systems which
were reported in the 20-F (Annual Report) for the fiscal year 2015. On February 21, 2016, the Company began implementing the
corrective measures recommended by a specialist firm in order to better comply with the COSO framework. On January 29, 2019,
the Company reached a settlement with the SEC. Under the terms of the settlement, the Company paid a civil penalty of USD
$200,000 and retained an independent consultant to ensure remediation of material weaknesses and the implementation and maintenance
of internal controls over financial reporting. The Company&#8217;s remediation efforts continue.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font-family: Trebuchet MS, Times, Serif">k.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">During the year 2018
Grupo Simec and some of its subsidiaries have been audited by the tax authorities of Mexico with respect to fiscal years from 2013
to 2017. The tax which the authority pretends to impose are non-existent taxes, which we have been litigating through various means
including &#8220;amparo&#8221;, lawsuits, resources of revocation in some cases and nullity lawsuit in others. As of December 31,
2018 the payment has not been enforceable in any of the disputed matters. The amount of tax credits being appealed in court ascends
to $ 5,880 million.</font></td></tr></table><span></span>
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</tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6741014064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 18pt"><b>24)</b></td><td style="text-align: justify; padding-right: 13.9pt"><b>&#160;Retrospective restatement of the 2016 and 2017 financial statements.</b></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">During 2018, the Company identified
certain misstatements in the financial statements as of and for the years ended December 31, 2017 and 2016. The Company has restated
the balances and results for these periods as presented in the report in accordance with the guidance of IAS 8 &#8211; Accounting
Policies, Changes in Accounting Estimates and Errors.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">These involuntary errors were specifically
that significant information related to transactions was not available to the accounting staff in regards to some non-routine transactions.
This lack of timely, accurate information lead to incorrect
accounting treatments and misstatements to the financial statements.</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">These errors relate to the recording
of advances made to related parties and the accrual of related interest income.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">For this reason, the accrued interest
and the related income tax effect of certain loans granted to related parties were not previously recognized in the Company&#8217;s
financial statements. The interest to be recognized through the restatement is as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<tr style="vertical-align: top">
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<tr style="vertical-align: top">
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<tr style="vertical-align: top">
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<tr style="vertical-align: top">
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Corresponding income tax</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
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<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: top">
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
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<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Earnings per share before correction</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif">$ 5.93</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif">$ 3.49</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Earnings per share after correction</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif">$ 5.97</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif">$ 3.84</font></td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 8pt 21.3pt; text-align: justify">There were additional errors identified
in the presentation of accounts and loans receivable with related parties in the 2016 and 2017 financial statements. These errors
relate to the classification of certain balances as short-term assets which are long-term assets. There were additional corrections
related to the reclassification of certain accounts payable to loans payable.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify">The balances of related parties
that were corrected through reclassification from the short-term assets to the long-term asset (after recording the interest described
above) were:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 85%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 62%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="width: 19%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2016</b></font></td>
    <td style="width: 19%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2017</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Non current assets</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Accounts receivable:</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">648,239</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">648,281</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>648,239</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>648,281</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Long-term loans:</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">88,433</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">530,281</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">705,064</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">806,397</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Proyectos Comerciales el Ninzi, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">1,571,048</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">1,695,921</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total </b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2,364,545</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>3,032,599</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Current liabilities</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Accounts payable (Adjustment):</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(204,917)</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(205,902)</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(2,122)</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(2,096)</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Tuber&#237;as Procarsa, S.A de C.V</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(3,943)</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(3,866)</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Accounts payable other</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(51)</font></td></tr>
<tr style="vertical-align: top">
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(210,982)</b></font></td>
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<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Loans (Adjustment): </b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
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<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Pytsa Industrial, S.A. de C.V.</font></td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(50)</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total </b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2,508</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>3,816</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Transfer of current liabilities:</b></font></td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Accounts receivable</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(329,134)</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(329,521)</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Loans</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(2,443,294)</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>&#160;&#160;&#160;&#160;&#160;&#160;(2,913,325)</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Recorded interest </b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(31,882)</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(229,935)</b></font></td></tr>
</table>


<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify">The changes to the financial statements
resulting from such changes were as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Consolidated Balance Sheet</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-size: 9pt"><b>2016</b></font></td>
    <td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-size: 9pt"><b>2017</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; width: 44%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-size: 9pt"><b>Previously presented</b></font></td>
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    <td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-size: 9pt"><b>Previously presented</b></font></td>
    <td style="white-space: nowrap; width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Modified</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Assets</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Current assets:</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Related parties receivables</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>506,235</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>177,101</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>530,985</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>201,464</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Loans to related parties</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>&#160;2,443,294</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2,913,325</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total current assets</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>23,007,128</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>20,234,700</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>26,109,102</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>22,866,256</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Non-current related parties receivables</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>648,239</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>648,281</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Non-current loans to related parties&#160;&#160;</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2,364,545</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>3,032,599</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total assets</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>41,639,372</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>41,879,728</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>45,538,497</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>45,976,531</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Liabilities and equity</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Current liabilities:</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Related parties payable</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>7,867</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>218,849</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>39,761</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>251,676</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Loans from related parties</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>1,012,667</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>1,010,159</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>984,623</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>980,807</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Income tax</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>44,324</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>54,677</b></font></td>
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<tr>
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<tr>
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>8,429,228</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>8,648,055</b></font></td>
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>11,658,995</b></font></td></tr>
<tr>
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Retained earnings</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>19,053,138</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>19,074,667</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>20,774,810</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>20,969,443</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total controlling interest</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>33,315,330</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>33,336,859</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>34,231,475</b></font></td>
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<tr>
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>33,210,144</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>33,231,673</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>34,122,903</b></font></td>
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<tr>
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>41,639,372</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>41,879,728</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>45,538,497</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>45,976,531</b></font></td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Consolidated Comprehensive Income Statement</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<tr>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;108,151 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;140,033 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;54,238 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;252,291 </font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;5,269,252 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;5,301,134 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;2,819,387 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;3,017,440 </font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">- &#160;&#160;&#160;&#160;&#160;&#160;926,041 </font></td>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,894,631 </font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;7,172,037 </font></td>
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    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>


<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Changes in Equity
</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">Changes in these financial statements may be seen
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Cash Flows</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

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<tr>
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<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">The modifications for errors in the register of
interests in receivables, in the presentation and reclassification of accounts receivable and payable from related parties are
presented below:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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<tr>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7pt Trebuchet MS, Times, Serif">-49,579</font></td>
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<tr>
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        <p style="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">1,467</p></td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&#160;</p>
        <p style="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">-1,571,048</p></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&#160;</p>
        <p style="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">-1,569,581</p></td>
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        <p style="font: 7pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">145,824</p></td></tr>
<tr>
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<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7pt Trebuchet MS, Times, Serif">2,443,294</font></td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

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<tr>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">145,824</font></td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Other accounts receivable by operation</font></td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">24,750</font></td>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">177,101</font></td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">24,363</font></td>
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<tr>
    <td style="border-top: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Long term accounts receivable:</font></td>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">648,239</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">42</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">648,281</font></td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">648,239</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">42</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">648,281</font></td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Long term loans payable:</font></td>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">88,433</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">12,797</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">412,443</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">16,608</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">530,281</font></td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">705,064</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">60,383</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">40,950</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">806,397</font></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Proyectos Comerciales el Ninzi, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">1,571,048</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">124,873</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">1,695,921</font></td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Total</font></td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">198,053</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">412,443</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">57,558</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">3,032,599</font></td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">201,464</font></td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">-145,824</font></td>
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<tr>
    <td style="border-top: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><font style="font: 7.5pt Trebuchet MS, Times, Serif">Short term loans:</font></td>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><font style="font: 7.5pt Trebuchet MS, Times, Serif">Compa&#241;&#237;a Laminadora Vista Hermosa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">915</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">182,256</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">183,171</font></td></tr>
<tr>
    <td style="border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><font style="font: 7.5pt Trebuchet MS, Times, Serif">Compa&#241;&#237;a Manufacturera de Tubos, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">1,039</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">43,433</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">44,472</font></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><font style="font: 7.5pt Trebuchet MS, Times, Serif">Operadora Compa&#241;ia Mexicana de Tubos SA </font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">885</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">37,347</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">38,232</font></td></tr>
<tr>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">2,839</font></td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">263,036</font></td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">0</font></td>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">648,281</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">648,281</font></td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">648,281</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><font style="font: 7.5pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">530,281</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">22,953</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">2,714</font></td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">730,278</font></td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><font style="font: 7.5pt Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">806,397</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">65,664</font></td>
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    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">3,945</font></td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">579,047</font></td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: left"><font style="font: 7.5pt Trebuchet MS, Times, Serif">Proyectos Comerciales el Ninzi, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">1,695,921</font></td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">-1,455,153</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">376,790</font></td></tr>
<tr>
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</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>




<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="white-space: nowrap; vertical-align: bottom; width: 34%; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Accounts payable:</font></td>
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    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">204,917</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">204,917</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Tuber&#237;as Procarsa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">3,943</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">3,943</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">2,122</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">2,122</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Other accounts payable by operation</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">7,867</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">7,867</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 8pt Trebuchet MS, Times, Serif">Total</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">7,867</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">207,039</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">3,943</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">218,849</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Loans:</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">221,628</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">998</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">222,626</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Tuber&#237;as Procarsa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">622,061</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">-3,943</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">618,118</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Procarsa Tube and Pipe Co.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">62,303</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">62,303</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">106,675</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">437</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">39,812</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">32,827</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">251,676</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Loans:</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">222,626</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">618,118</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">62,303</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">146</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">-2,801</font></td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">107,112</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">251</font></td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">6,040</font></td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732225568">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 18pt"><b>25)</b></td><td style="padding-right: 13.9pt"><b>Commitments</b></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt"><b>&#160;</b></p>

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<td style="width: 53.45pt"></td><td style="width: 18pt">a.</td><td style="text-align: justify; padding-right: 13.9pt">On May 1, 2018, the Company signed a contract with ArcelorMittal S.A. in
Brazil, for the acquisition of Cariacica and Itauna steels for rent, producing plants and wire drawing equipment for the production
of wires and derivatives.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.55pt">The Cariacica
unit has the capacity to produce 600 thousand metric tons of liquid steel per year and 450 thousand metric tons of rolled steel
products. This plant has more than 500 employees and can produce rod and light structural profiles. The factory is located in the
city of Cariacica, next to the city of Victoria, in the state of Esp&#237;rito Santo on a land of more than 1,200,000 m2.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.55pt">The Itauna
unit has an installed capacity to produce 120,000 metric tons per year of steel laminate products and can manufacture light structural
profiles and rods. The plant is located in the city of Itauna in the state of Minas Gerais, less than 100 kilometers away from
Belo Horizonte and has 94 employees. The factory is leased under a contract expiring in August 2020.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 71.45pt; text-align: justify; text-indent: -0.55pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 53.45pt"></td><td style="width: 18pt">b.</td><td style="text-align: justify; padding-right: 13.9pt">Republic leases certain equipment, office space and computer equipment under
non-cancelable operating leases. The leases expire at various dates through 2020. During the years ended December 31, 2018, 2017
and 2016, rental expenses relating to operating leases amounted to USD$&#160;0.7 million, USD$ 0.5 million, and USD$&#160;1.1 million,
respectively. Currently there are no additional obligations post-2020.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

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<td style="width: 53.45pt"></td><td style="width: 18pt">c.</td><td style="text-align: justify; padding-right: 13.85pt">In January 2013, the Company entered into an agreement with EnerNOC which
enables Republic to receive payments for reducing the electricity consumption during a dispatch declared by PJM Interconnection
as an emergency. The agreement is for 5 years, effective January 31, 2013 and expires on May 31, 2018. During the years ended December
31, 2018, 2017 and 2016, the Company recognized income from this agreement of USD$&#160;2.8 million, USD$&#160;1.0 million and
USD$ 1.0 million, respectively. Unlike the previous contract the payments are earned by event and how they accrue.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 53.45pt"></td><td style="width: 18pt">d.</td><td style="text-align: justify; padding-right: 13.85pt">In January 2013, the Company signed a product supply agreement for 15 years
with Air Products and Chemicals, Inc. The agreement required that Air Products and Chemicals build and install a plant for the
production of oxygen, nitrogen, and argon in the facilities of Lorain, Ohio. The term of 15 years of this agreement would come
into force at the time the plant becomes operational. The plant did not start operations as indicated in Note 10. In August 2016,
the Company signed a new agreement with Air Products and Chemicals, Inc., to acquire the previously installed plant, for an amount
of USD $ 30 million and cancel in its entirety the supply contract. The amount of the purchase was agreed to settle it in the following
way: an initial payment of USD $ 1.2 million and the remaining of USD $ 28.8 million over a period of 6 years with monthly payments
equal to USD $ 0.4 million, without any interest payment.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

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<td style="width: 53.45pt"></td><td style="width: 18pt">e.</td><td style="text-align: justify; padding-right: 13.85pt">In connection with a sales and use tax audit by the Ohio Department
                                                               of Taxes covering the period from January 1, 2009 to December 31, 2012, an assessment of $ 2,452,028 (including interests of
                                                               $ 394,138) against the Company was issued, on December 9, 2016. The Company does not agree with the evaluation in its
                                                               entirety and has filed a Reevaluation Petition on January 30, 2017 appealing the assessment to the Ohio Board of Tax Appeals.
                                                               As of July 30, 2019, no resolution has been obtained on this appeal.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify">Due to the nature of this matter
and the uncertainty of the resolution on the appeal that is in the early stages, the Company has not recorded an expense in the
fiscal year 2018 or 2017 that recognizes the evaluation or any estimated amount of liquidation.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 71.45pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 53.45pt"></td><td style="width: 18pt">f.</td><td style="text-align: justify; padding-right: 12.7pt">In January 2018, the Company entered into a contract with the supplier ECOM,
LTDA. for an amount of USD $ 6.1 million for the purchase of energy of 10,000 MWH per month, for its subsidiary GV do Brasil Industria
y Comercio de A&#231;o LTDA. All monthly payments with monthly due date 6 days after the closing date of the month. The contract
ends in February 2019.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 53.45pt"></td><td style="width: 18pt">g.</td><td style="text-align: justify; padding-right: 12.7pt">In January 2018, the Company entered into a contract with the supplier ECOM,
LTDA. for an amount of USD $ 6.3 million for the purchase of energy of 10,000 MWH per month, for its subsidiary GV do Brasil Industria
y Comercio de A&#231;o LTDA, starting the supply in 2019. All payments with monthly maturity 6 days after of the month end closing.
The contract ends in February 2020.</td></tr></table>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 53.45pt"></td><td style="width: 18pt">h.</td><td style="text-align: justify; padding-right: 12.7pt">In December 2017, the Company entered into a contract with the supplier
COMERC, LTDA. for an amount of USD $ 5.2 million for the purchase of 8,000 MWH of energy per month, for its subsidiary GV do Brasil
Industria y Comercio de A&#231;o LTDA. All payments with monthly due date 6 days after of the month end closing. The contract
ends in February 2019.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

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<td style="width: 53.45pt"></td><td style="width: 18pt">i.</td><td style="text-align: justify; padding-right: 13.85pt">On February 22, 2018, a contract was signed with Primental Technologies
of Italy, the United States of America and Mexico for the construction of the rolling mill and the supply of a new reheating furnace
for the Mexicali plant, which will increase capacity of finished product manufacturing from 17,500 to 22,500 tons per month. An
advance payment of 20% has already been paid for USD $ 1.67 million and the placement of the letters of credit is in process. The
term of execution of the project is 16 months and a budget of $ 23.2 million dollars is estimated.</td></tr></table><span></span>
</td>
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Director and Financial Coordinator of Grupo Simec, S.A.B. de C.V., for the approval of the Audit Committee and, where appropriate,
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the financial statements (Policies)<br></strong></div></th>
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foreign subsidiaries financial statements </i></b><i>&#8211;</i> The functional and reporting currency of the Company is the Mexican
peso ($). The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting
Standard (IAS) 21, <i>The Effects of Changes in Foreign Exchange Rates</i>. Under this standard, the first step to convert financial
information from operations abroad is the determination of the functional currency. The functional currency is the currency of
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The U.S. dollar (US Dollar or
USD$) was considered as the functional currency of all the U.S. subsidiaries and Brazilian Real for subsidiaries established in
Brazil; therefore, the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The exchange rates
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The historical exchange
rate at stockholders&#8217; equity accounts and revenues, costs and expenses.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The conversion differences are
carried directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation
effects of foreign subsidiaries.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Relevant exchange rates used in
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<tr style="vertical-align: bottom">
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    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="padding-right: -2.5pt; padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
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    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 2.85pt; text-align: justify">&#160;</td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.5pt"></td><td>(*)</td><td style="text-align: justify; padding-right: 13.9pt">Average exchange rate used to translate revenues, costs and expenses of
the companies mentioned above.</td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory', window );">Business combinations</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>b.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Business combinations
</i></b><i>&#8211;</i> Acquisitions of subsidiaries and businesses units are accounted for using the acquisition method. The consideration for each acquisition is valued at its fair value on the
date of exchange of the transferred assets, liabilities incurred or assumed and capital instruments issued by the Company in exchange
for control of the acquired. The costs related to the acquisition are recognized in the results when incurred.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the date of acquisition, the
identifiable assets acquired and the liabilities assumed are recognized at their fair value, except:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Deferred tax assets
or liabilities and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance
with IAS 12, <i>Income Taxes,</i> and IAS 19, <i>Employee Benefits,</i> respectively.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Assets (or disposal
groups) that are classified as held for sale in accordance with IFRS 5, <i>Non-</i>current <i>Assets Held for Sale and Discontinued
Operations,</i> are measured in accordance with that Standard.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Any excess of the cost of acquisition
for the Group's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated
company recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment
and is assessed for impairment annually. Any excess of the Group's interest in the net fair value of the assets, liabilities and
contingent liabilities over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When the consideration transferred
by the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement,
the contingent consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized
against goodwill, providing that it has arisen from reliable information on the fair value at the acquisition date and occur during
the &#8216;measurement period&#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments
are recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The subsequent accounting for
changes in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the
contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting
dates. Contingencies classified as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37,
<i>Provisions, Contingent Liabilities and Contingent Assets</i>, as appropriate, with the corresponding gain or loss being recognized
in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When a business combination is
achieved in stages, the Company&#8217;s previously held equity interest in the acquiree are remeasured to fair value at the acquisition
date (i.e. the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss.
Amounts arising from interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive
income (loss) are reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">If the initial accounting for
a business combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional
amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period,
or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed
at the acquisition date that, if known, would have affected the amounts recognized at that date.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents', window );">Cash and cash equivalents and temporary investments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>c.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Cash and cash
equivalents and temporary investments </i></b><i>&#8211;</i> Cash consists of deposits in bank accounts that do not generate interest.
Cash equivalents consists in temporary investments referred to as short-term fixed income investments whose original maturity is
less than three months. These investments are reported at cost plus accumulated interest. The value so determined approximates
their fair value.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Temporary investments in equity
instruments are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value
are recognized in profit or loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory', window );">Allowances for doubtful accounts</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>d.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Allowances for
doubtful accounts</i></b><i> &#8211;</i> The Company follows the practice of recording an estimation of an allowance for doubtful
accounts, which is determined by considering the balances of clients with more than a year old, those in litigation and or specific
recovery problems. Actual results may differ materially from these estimates in the future.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories', window );">Inventories and cost of sales</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>e.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Inventories
and cost of sales </i></b><i>&#8211;</i> Inventories are stated at the lower of cost or net realizable value. The cost allocation
formula used is the average cost. The cost includes acquisition costs of materials, labor and overhead costs related to manufacturing
and distribution, based on normal activity levels. The net realizable value represents the estimated selling price for inventories
less all estimated costs of completion and other necessary to make the sale, which is recorded in the statement of financial position
and against account is the cost of sales.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company classifies raw material
inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term
inventories those which in accordance with historical data and production trends will not be consumed in the short-term (one year).</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company classified as long-term
inventory certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed
in the short-term. The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been
inactive in Lorain, Ohio USA plant (see Note 9). The Company has 136,541 metric tons (MT) of coke inventory valued at 953 million
Mexican pesos (average of USD$ 355/MT) on hand at December 31, 2018 and 136,541 MT of coke inventory valued at 1,037 million Mexican
pesos (average of USD$ 385.00/MT) on hand at December 31, 2017 that is classified as long-term in the accompanying Consolidated
Statements of Financial Position.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company follows the practice
of providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover
above one year, which is recorded in the statement of financial position and against account is the cost of sales.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The cost of sales of the Company
includes inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in
cost of goods sold. Vendor payment incentives are recorded as a reduction to cost of goods sold.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory', window );">Property, plant and equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>f.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Property</i>,
<i>plant and equipment &#8211;</i></b> Property, plant and equipment are <b>r</b>ecorded at acquisition cost less any recognized
impairment loss. Cost includes all expenses related with acquisition and installation and, for qualifying assets, borrowing costs
(interest) capitalized in accordance with the Company&#8217;s accounting policy. Depreciation is recognized so as to write off
the cost of assets (other than land and properties under construction) less their residual values over their useful lives, using
the straight-line method, and commences when the assets are ready for their intended use. The estimated useful lives, residual
values and depreciation method are reviewed at the end of each reporting period, with the effect of any change in estimates accounted
for on a prospective basis.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">An item of property, plant and
equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the
asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the
difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The initial estimated useful
lives of the Company&#8217;s main assets are as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%">
<tr style="vertical-align: bottom">
    <td style="width: 72%">&#160;</td>
    <td style="width: 28%; border-bottom: Black 1pt solid; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>Years</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Buildings</font></td>
    <td style="padding-right: 35.15pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">10 to 65</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Machinery and equipment</font></td>
    <td style="padding-right: 35.15pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">5 to 40</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Transportation equipment</font></td>
    <td style="text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">4</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Furniture, mixtures and computer equipment</font></td>
    <td style="padding-right: 35.15pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">3 to 10</font></td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Repair and maintenance costs
that significantly increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies,
comprising of spare parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred
in the manufacturing process. All other repair and maintenance costs are expensed as incurred. Capital
expenditures for projects that cannot be put into use immediately are included in constructions and machinery in-progress. When
constructions and machinery in-progress are completed, they are transferred to depreciable assets.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory', window );">Leases</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>g.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Leases</i></b><i>
&#8211;</i> Leases are classified as financial leases when the terms of the lease contract substantially transfer to tenants all
the risks and benefits inherent in the property. All other leases are classified as operating leases.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Operating lease payments are
recognized as an expense on a straight-line basis over the lease term, except where another systematic basis is more representative
of the time pattern in which economic benefits from the leased asset are consumed. Contingent rentals arising under operating leases
are recognized as an expense in the period in which they are incurred.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">In the event that lease incentives
are received to enter into operating leases, such incentives are recognized as a liability. The aggregate benefit of incentives
is recognized as a reduction of rental expense on a straight-line basis, except where another systematic basis is more representative
of the time pattern in which economic benefits from the leased asset are consumed.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory', window );">Costs for loans</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>h.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Costs for loans</i></b><i>
&#8211;</i> Costs for loans directly attributable to the acquisition, construction or production of qualifying assets, which are
assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of
those assets, until such time as the assets are ready for their intended use or sale.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Investment income earned on the
temporary investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible
for capitalization.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">All other costs for loans are
recognized in profit or loss in the period in which they are incurred.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory', window );">Intangible assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>i.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Intangible assets
&#8211; </i></b>Intangible assets with definite useful lives that are acquired separately are carried at cost, less accumulated
amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful
lives. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any
changes in estimate being accounted for, on a prospective basis. Intangible assets with indefinite useful lives that are acquired
separately are carried at cost less accumulated impairment losses.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Expenditure on research activities
is recognized as an expense in the period in which it is incurred.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the
following have been demonstrated:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The technical feasibility
of completing the intangible asset so that it will be available for use or sale;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The intention to complete
the intangible asset and use or sell it;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The ability to use
or sell the intangible asset;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">How the intangible
asset will generate probable future economic benefits;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The availability of
adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The ability to measure
reliably the expenditure attributable to the intangible asset during its development.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The amount initially recognized
for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first
meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure
is recognized in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated
intangible assets are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible
assets that are acquired separately.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Intangible assets acquired in
a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition
date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination
are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that
are acquired separately.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An intangible asset is derecognized
on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition
of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are
recognized in profit or loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory', window );">Goodwill</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>j.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Goodwill &#8211;
</i></b>Goodwill arising on a combination of business is carried as an asset at cost as established at the date of acquisition
of the control of the business less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is
allocated to each of the Company&#8217;s cash-generating units that would be expected to benefit from the synergies of the combination.
A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is
indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than it&#180;s carrying
amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to
the other assets of the unit pro rata based on the carrying amount of each asset in the unit. An impairment loss recognized for
goodwill is not reversed in subsequent periods. On disposal of the relevant cash-generating unit, the attributable amount of goodwill
is included in the determination of the profit or loss on disposal.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory', window );">Impairment of tangible and intangible assets other than goodwill</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>k.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Impairment of
tangible and intangible assets other than goodwill &#8211; </i></b>At the end of each reporting period, the Company reviews the
carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered
an impairment loss. If any of such indication exists, the recoverable amount of the asset is estimated in order to determine the
extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the
Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a reasonable and consistent
basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they
are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.
Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least
annually, and whenever there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less
costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the
asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating
unit) is estimated to be less than it&#180;s carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced
to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Where an impairment loss subsequently
reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable
amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment
loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation of goodwill when there
is business combination will be distributed among each of the cash generating units of the acquiring entity, expected synergy benefits.
A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit, the carrying
amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying
amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the
related asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation
increase.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory', window );">Provisions</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>l.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Provisions</i></b>
&#8211; Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event,
it is probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of
the obligation. </font></td></tr></table>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The amount recognized as a provision
is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account
the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle
the present obligation, it&#180;s carrying amount is the present value of those cash flows.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory', window );">Employee benefits</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>m.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Employee benefits
</i></b><i>&#8211;</i> The costs of direct benefits and defined benefit and defined contribution retirement plans are recognized
as an expense when employees have rendered service entitling them to the right to receive those benefits.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The retirement benefit liability
is determined based on the present value of the defined benefit obligation at the date of the statement of financial position.
Any compensation included in the determination of the liability premiums corresponds to seniority premiums for retirement. Actuarial
gains and losses are recognized on profit or loss for the year. The retirement benefit liability and the related net cost of the
period are determined under the Projected unit credit method based on projected salaries and certain assumptions determined by
independent actuaries.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Liabilities for employee benefits
recognized in the consolidated statement of financial position represent the present value of the defined benefit obligation.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Republic operates various employee
benefit plans. The contributions to these benefit plans are either contractually determined by the terms of a collective bargaining
agreement with the United Steelworkers or they are under the terms of a defined contribution plan. Accordingly, the company pays
fixed contributions to separate entities and they are expensed in the period in which the employees rendered the services entitling
them to the benefits.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory', window );">Earnings per share</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>n.</b></font></td>
    <td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Earnings per
share </i></b><i>&#8211;</i> Income per share is calculated by dividing net income related to the controlling interests, by the
weighted average shares outstanding during each year presented.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory', window );">Income taxes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>o.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Income taxes</i></b><i>
&#8211; </i>Income taxes represents the sum of the tax currently payable and deferred tax.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Current tax</i></b>
&#8211; The Company incurs Income Tax (ISR) (See note 15) which is recorded in the result in the year in which it is determined.
Determined ISR is based on fiscal earnings. Fiscal earning differs from the gain reported in the Consolidated Comprehensive Income
Statement, due to taxable income or deductible expenses in other years and items which are never taxable or deductible. The tax
liability for the Company is computed using statutory rates promulgated or substantially approved at the end of the period on report.
</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Deferred tax</i></b>
&#8211;Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements
and the corresponding tax basis using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary
differences, and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is
probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such assets
and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition (other than
in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting
profit.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The carrying amount of deferred
tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable
earnings will be available to allow all or part of the asset to be recovered.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities
are computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized,
based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes
in the statutory rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities
and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the reporting date,
to recover or settle the carrying amount of its assets and liabilities.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities
are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they
relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities
on a net basis.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The Company follows the practice
of recognizing the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Current and
deferred tax for the period</i></b> &#8211; Current and deferred tax are recognized as an expense or income in periodic profit
or loss, except when they relate to items that are recognized in other comprehensive income (loss) or directly in equity, in which
case, the current and deferred tax are also recognized in other comprehensive income (loss) or directly in equity, respectively.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Interests on
recoverable tax balances</i></b> &#8211; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive
income as interest income.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory', window );">Foreign currencies</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>p.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Foreign currencies
&#8211; </i></b>In preparing the financial statements of each individual group entity, transactions in currencies other than the
entity&#8217;s functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the
transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates
prevailing at that date. In the case of non-monetary items, which arise from the payment or collection of anticipated considerations,
are recognized at the exchange rate in force of the date of the transaction. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Exchange differences are recognized
in profit or loss in the period in which they arise except for:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences
on foreign currency borrowings relating to assets under construction for future productive use,&#9; which are included in the cost
of those assets when they are regarded as an adjustment to interest costs on those foreign currency borrowings;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences
on transactions entered into in order to hedge certain foreign currency risks; and</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences
on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur
(therefore forming part of the net investment in the foreign operation), which are recognized initially in other comprehensive
income and reclassified from equity to profit or loss on sell all or part of the net investment.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory', window );">Financial instruments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>q.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial instruments
&#8211; </i></b>Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual
provisions of the instrument.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets and financial
liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue
of financial assets and financial liabilities are added to or deducted from the fair value of the financial assets or financial
liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets
or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory', window );">Financial assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>r.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial assets
&#8211; </i></b>Financial assets are classified into the following specified categories: &#8220;financial assets at fair value
through profit or loss&#8221;, &#8220;held-to-maturity investments&#8221;, &#8220;available-for-sale financial assets&#8221; and
&#8220;loans and receivables&#8221;. The classification depends on the nature and purpose of the financial assets and is determined
at the time of initial recognition. All regular way purchases or sales of financial assets are recognized and derecognized on a
trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within
the time frame established by regulation or convention in the marketplace. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>


<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The effective interest method
is a method of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period.
The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid
or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through
the expected life of the debt instrument, or, (where appropriate), a shorter period, to the net carrying amount on initial recognition.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company does not have financial
assets classified as &#8220;available-for-sale financial assets&#8221;.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Loans and receivables are non-derivative
financial assets with fixed or determinable payments that are not quoted in an active market. Loans and accounts receivable are
measured at amortized cost using the effective interest method, less any impairment.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets are assessed
for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is
objective evidence that, &#9;as a result of one or more events that occurred after the initial recognition of the financial asset,
the estimated future cash flows of the investment have been affected.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Objective evidence of impairment
could include:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Significant financial
difficulty of the issuer or counterparty; </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Breach of contract,
such as a default or delinquency in interest or principal payments; </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">It becoming probable
that the borrower will enter bankruptcy or financial re-organization; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The disappearance
of an active market for that financial asset because of financial difficulties.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">For certain categories of financial
assets, such as trade receivables, assets that are assessed not to be impaired individually are, in addition, assessed for impairment
on a collective basis. Objective evidence of impairment for a portfolio of receivables could include the Company&#8217;s past experience
of collecting payments, as well as observable changes in national or local economic conditions that correlate with default on receivables.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">For financial assets carried at
amortized cost, the amount of the impairment loss recognized is the difference between the asset&#8217;s carrying amount and the
present value of estimated future cash flows, discounted at the financial asset&#8217;s original effective interest rate.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The carrying amount of the financial
asset is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying
amount is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, it is written off
against the allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account.
Changes in the carrying amount of the allowance account are recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Except for equity instruments
available for sale, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively
to an event occurring after the impairment was recognized, the previously recognized impairment loss is reversed through profit
or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the
amortized cost would have been had the impairment not been recognized.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company recognizes a financial
asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially
all the risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially
all the risks and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest
in the asset and an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and
rewards of ownership of a transferred financial asset, the Company continues to recognize the financial asset and also recognizes
a collateralized borrowing for the proceeds received.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On recognition totally a financial
asset, the difference between the asset&#8217;s carrying amount and the sum of the consideration received and receivable and the
cumulative gain or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit
or loss.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory', window );">Financial liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>s.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial liabilities
&#8211; </i></b>Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity
in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.
Financial liabilities are classified as either financial liabilities &#8220;at fair value through profit or loss&#8221; or &#8220;other
financial liabilities&#8221;. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial liability at fair value
with changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value
with changes through profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A financial liability is classified
as held for trading if:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">It has been acquired
principally for the purpose of repurchasing it in the near term; </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">On initial recognition,
it is part of a portfolio of identified financial instruments that the Company manages together and has a recent actual pattern
of short-term profit-taking; or </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">It is a derivative
that has not been designated as a hedging instrument and fulfils the condition to be effective.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt; text-align: left">-</td><td>A financial liability other than a financial liability held
for trading may be designated as at fair value through profit or loss upon initial recognition if:</td>
</tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 110.9pt"></td><td style="width: 18pt"><font style="font-family: Courier New, Courier, Monospace">o</font><font style="font-family: Trebuchet MS, Times, Serif">&#160;Such</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">&#160;designation eliminates
or significantly reduces a measurement or recognition inconsistency that would otherwise arise; </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 110.9pt"></td><td style="width: 18pt"><font style="font-family: Courier New, Courier, Monospace">o</font><font style="font-family: Trebuchet MS, Times, Serif">&#160;The</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">&#160;financial liability
forms part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on
a fair value basis, in accordance with the Company&#8217;s documented risk management or investment strategy, and information about
the grouping is provided internally on that basis; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 110.9pt"></td><td style="width: 18pt"><font style="font-family: Courier New, Courier, Monospace">o</font><font style="font-family: Trebuchet MS, Times, Serif">&#160;It</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">&#160;forms part of a contract
containing one or more embedded derivatives, and IAS 39, <i>Financial Instruments: Recognition and Measurement,</i> permits the
entire combined contract (asset or liability) to be designated as at fair value through profit or loss.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Financial liabilities
at fair value through profit or loss are recorded at fair value, with any gains or losses arising on remeasurement recognized in
profit or loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability and
is included in the &#8216;other gains and losses' line item in the consolidated statement of comprehensive income.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Other financial liabilities
including borrowings are subsequently measured at amortized cost using the effective interest method. The effective interest method
is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period.
The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the
financial liability, or (where appropriate a shorter period), to the net carrying amount on initial recognition.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The Company derecognizes
financial liabilities when, and only when, the Company&#8217;s obligations are discharged, cancelled or they expire. The difference
between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit
or loss. </font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory', window );">Derivative financial instruments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>t.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Derivative financial
instruments &#8211; </i></b>The Company sometimes uses derivative financial instruments for hedging risks associated with natural
gas prices; this commodity is used for the production of goods, for which it conducted studies on historical consumption, future requirement and commitments
acquired, thus diminishing its exposure to risks other than its normal operating risks.</font></td></tr></table>


<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">These derivatives are initially
recognized at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value
at the end of reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is
designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the
nature of the hedge relationship.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">To mitigate the risks associated
with changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company
uses natural gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby
the Company receives a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized
as part of the Company&#8217;s operating cost.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the inception of the hedge
relationship, the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management
objectives and its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing
basis, the Company documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values
or cash flows of the hedged item attributable to the hedged risk.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The effective portion of changes
in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income
and accumulated under the heading of <i>fair value of derivative financial instruments, </i>net of the corresponding income taxes.
The gain or loss relating to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included
in the cost of sales line item.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company periodically evaluates
the changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure
to natural gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash
flows of the primary position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the
hedging instrument in a range between 80% and 125%.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Amounts previously recognized
in other comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or
loss, in the same line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged
forecasted transaction results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously
accumulated in equity are transferred from equity and included in the initial measurement of the cost of the non-financial asset
or non-financial liability.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Hedge accounting is discontinued
when the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when
it no longer qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in
other comprehensive income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately
recognized in profit or loss. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity
is recognized immediately in profit or loss.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue', window );">Revenue recognition</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>u.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Revenue from
contracts with customers</i></b><i> &#8211;</i> The income derived from contracts with customers is recognized at the moment in
which the control of the goods or services is transferred to the client for an amount that reflects the consideration to which
the company expect to have rights, in exchange for those goods and services.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Sale of goods:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Revenues from the sale of the
products manufactured by the company (&#34;products&#34;) are recognized at the time the asset control is transferred to the
customer. The normal credit term on the sale of products is 30 to 90 days after delivery.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company considers that there
are no other obligations to be fulfilled in the contracts, which are obligations to be fulfilled separately and in which a portion
of the transaction price should be allocated. When determining the transaction price for the sale of products, the Company would
consider the possible effects of the variable consideration, the existence of important financing components, the consideration
other than cash and the consideration payable to the client.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract balances</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contractual assets</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An asset of the contract is the
right to obtain a consideration in exchange for the goods or services transferred to the client. If the Company fulfills an obligation
when transferring goods or services to a customer before the customer pays the consideration or before the collection is due, an
asset derived from the contract is recognized for the conditional consideration that the Company is entitled to collect.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Accounts receivable</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An account receivable represents
the company's right to collect a consideration that is unconditional, that is, only the passage of time is required so that the
payment of the consideration is payable.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract liabilities and customer
advances</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A liability of the contract is
the obligation to transfer control over goods or services to a customer, in the future, that arises from a collection right. If
a customer pays the consideration before the Company transfers the goods or services, a contract liability is recognized when the
payment is due and an advance from the client when the payment is made. Contract liabilities (or a customer's advance) are recognized
as income when the Company fulfills its obligations under the contract.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory', window );">Financial information by operating segment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>v.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial information
by operating segment - </i></b>An operating segment is an identifiable component of the Company that performs business activities,
from which it may earn revenues and incur expenses, including those income and expenses related to transactions with other components
of the entity and upon which the company has separate financial information that is evaluated regularly by the Board of Directors,
in making decisions to allocate resources and assess segment performance.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory', window );">Environmental liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>w.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Environmental
liabilities - </i></b>The Company and other steel companies are subject to stringent environmental laws and regulations. It is
the policy of the Company to endeavor to comply with applicable environmental laws and regulations. The Company established a liability
for an amount which the Company believes is appropriate, based on information currently available, to cover costs of environmental
remediation it deems probable and estimable. The liability represents an estimate of the environmental remediation costs associated
with the required future steps of remediation, based upon management's evaluation of probable outcomes. These estimates are based
on currently available facts, existing technology and presently enacted laws and regulations. The precise timing of remediation
activities cannot be reliably determined at this time due to the absence of any deadlines for remediation under the applicable
environmental laws and regulations pursuant to which such remediation costs will be expended. Accordingly, the Company has not
discounted its environmental liabilities. Currently no claims for recovery are netted against the recorded liabilities.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForExpensesExplanatory', window );">Cost of sales and expenses by function</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">
<tr style="vertical-align: top">
    <td style="text-align: justify; padding-right: 0pt"></td>
    <td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>x.</b></font></td>

    <td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Cost of sales
and expenses by function - </i></b>The Company classifies its costs and expenses by function in the Consolidated Statements of
Comprehensive Income, according to the industry practices where the Company operates.</font></td>
</tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<tr>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for environment related expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForExpensesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForExpensesExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for foreign currency translation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for the impairment of assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for income tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2018-01-01<br> -Paragraph 36<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=2&amp;date=2018-03-01&amp;anchor=para_36_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 46<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_46&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for allowances for doubtful accounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6652819536">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the financial statements (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">As of December 31, 2018, and
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<tr>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
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<tr style="vertical-align: bottom">
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        <p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">&#160;</p>
        <p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">&#160;</p>
        <p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">&#160;</p></td>
    <td style="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; vertical-align: top"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; vertical-align: top"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
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    <td style="vertical-align: top; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right">&#160;</td>
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<tr>
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    </tr>
<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Pacific Steel Projects, Inc. (4)</font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec Steel, Inc. (4)</font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec USA, Corp. (4)</font></td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
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<tr>
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<tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">GV do Brasil Industria e Comercio de A&#231;o LTDA (7)</font></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
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<tr>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    </tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 18pt">(1)</td><td style="text-align: justify; padding-right: 13.9pt">Companies located in San Luis Potosi. For purposes of this report constitute
the &#8220;Grupo San&#8221;.</td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 18pt"><font style="font-family: Trebuchet MS, Times, Serif">(2)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company established
in Netherlands.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(3)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">ICH owns 49.78% of
the shares in this company.</font></td></tr></table>



<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(4)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Companies established
in the United States of America, except a subsidiary of SimRep which is established in Canada.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(5)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">SimRep as an individual
company has no significant &#9;operations or assets, except for its investment in Republic Steel. For purposes of this report,
these companies are named &#8220;Republic&#8221;.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(6)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company established
in Cura&#231;ao.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(7)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company established
in Brazil.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(8)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Companies that have
lost the entire capital stock, except Corporativos G&#38;DL, S.A. de C.V., and Administradora de Servicios Sider&#250;rgicos
de Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(9)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company incorporated
in 2016.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(10)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company incorporated
in 2017.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(11)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company incorporated
in 2018.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory', window );">Schedule of Relevant Exchange Rates Used</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Relevant exchange rates used in
the preparation of the consolidated financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.5pt"></td><td>(*)</td><td style="text-align: justify; padding-right: 13.9pt">Average exchange rate used to translate revenues, costs and expenses of
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<tr class="ro">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of subsidiaries. [Refer: Subsidiaries [member]]</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about estimated useful lives of assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6633205040">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cash and cash equivalents and other investments (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about Cash and cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6735390832">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade receivables - Net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade and other receivables [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory', window );">Schedule of Age of Receivables Past Due</a></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

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    <td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">141,140</font></td></tr>
<tr>
    <td style="padding-right: 3.55pt; padding-left: 35.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Translations effects</font></td>
    <td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">24,437</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(380)</font></td></tr>
<tr>
    <td style="padding-right: 3.55pt; padding-left: 35.5pt"><font style="font-family: Trebuchet MS, Times, Serif">Balance at end of year</font></td>
    <td style="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">231,778</font></td>
    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_37&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about allowance for doubtful Accounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732298624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Recoverable taxes (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<td class="text">&#160;<span></span>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6655514272">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, plant and equipment (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr class="re">
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<tr>
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<tr>
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<tr>
    <td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"><font style="font: 8.5pt Trebuchet MS, Times, Serif">Depreciation expense</font></td>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&#160;</td>
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    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">5</font></td>
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<tr>
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    <td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(151)</font></td>
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    <td colspan="2" style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(2)</font></td>
    <td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(2)</font></td>
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<tr>
    <td style="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><font style="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2018</font></td>
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</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory', window );">Schedule of Net Book Value of Property, Plant and Equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.9pt"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The net book value of property,
plant and equipment is as follows (in millions of Mexican pesos):</p></td></tr></table>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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<tr style="vertical-align: bottom">
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    <td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
    <td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
    <td style="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
    <td style="width: 7%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about net book value of property, plant and equipment.</p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6605536080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and other long-term assets (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsAbstract', window );"><strong>Disclosure of detailed information about intangible assets [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory', window );">Schedule of Balances</a></td>
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2018 and 2017 are as follows:</p></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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        <p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>period</b></p>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2"><font style="font: 9.5pt Trebuchet MS, Times, Serif">127,154</font></td>
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    <td style="padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td></tr>
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    <td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 2">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 2; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 2; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Customers list</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 2; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">2,205,700</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">2,205,700</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 2; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9.5pt Trebuchet MS, Times, Serif">9</font></td></tr>
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    <td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Trademark San 42 (2)</font></td>
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    <td style="padding-right: 2; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">329,600</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;- </font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 2; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">329,600</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9.5pt Trebuchet MS, Times, Serif">*</font></td></tr>
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;-&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9.5pt Trebuchet MS, Times, Serif">*</font></td></tr>
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    <td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 3.5pt; text-align: right; padding-right: 2"><font style="font: 9.5pt Trebuchet MS, Times, Serif">2,143,760</font></td>
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    <td style="padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td></tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 2"><font style="font: 9.5pt Trebuchet MS, Times, Serif">2,372,451</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 2; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">29,138</font></td>
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<tr style="vertical-align: bottom">
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    <td style="width: 2%">&#160;</td>
    <td style="width: 2%">&#160;</td>
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    <td style="width: 2%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 13%; text-align: right; padding-right: 2">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>




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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">123,887</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">123,887</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;- </font></td>
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<tr style="vertical-align: bottom">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">64,893</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">24,605</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9.5pt Trebuchet MS, Times, Serif">20</font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><font style="font: 9.5pt Trebuchet MS, Times, Serif">295,083</font></td>
    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt; padding-right: 5"><font style="font: 9.5pt Trebuchet MS, Times, Serif">164,175</font></td>
    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-top: 6pt; padding-left: 3.5pt; text-align: right; padding-right: 5"><font style="font: 9.5pt Trebuchet MS, Times, Serif">130,908</font></td>
    <td style="padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2" style="padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">2,205,700</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">2,205,700</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&#160;&#160;</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9.5pt Trebuchet MS, Times, Serif">9</font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 5; padding-left: 3.5pt; text-align: right; text-indent: 4.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;-&#160;</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr>
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    <td style="width: 2%">&#160;</td>
    <td style="width: 13%; padding-right: 5">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 14%; padding-right: 5">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 13%; padding-right: 5">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 16%">&#160;</td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Symbol">*</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets
with undefined useful life.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(1)</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets
from the Republic acquisition.</font></td></tr></table>

<p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(2)</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">The trade mark San
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<p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(3)</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets
from the Grupo San acquisition.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory', window );">Schedule of Reconciliation between Opening and Closing Balances</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.9pt"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The reconciliation between the
opening and closing balances of each year is presented below:</p></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>Assets</b></font></td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Original</b></p>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="width: 45%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2016</font></td>
    <td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">&#160;$</font></td>
    <td style="width: 14%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">4,810,053</font></td>
    <td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">$&#160;</font></td>
    <td style="width: 14%; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(2,265,780)</font></td>
    <td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">&#160;$</font></td>
    <td style="width: 14%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">2,544,273</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><font style="font-family: Trebuchet MS, Times, Serif">Additions</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">45,253</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(125,384)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><font style="font-family: Trebuchet MS, Times, Serif">Adjustment effect of the year</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(13,883)</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">21,289</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">7,406</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><font style="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2017</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">$&#160;</font></td>
    <td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">4,841,423</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">$&#160;</font></td>
    <td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(2,369,875)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">&#160;$</font></td>
    <td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">2,471,548</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><font style="font-family: Trebuchet MS, Times, Serif">Additions</font></td>
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    <td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">10,087</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(10,087)</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(122,487)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(122,487)</font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(56,520)</font></td>
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">7,511</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(49,009)</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><font style="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2018</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2018-01-01<br> -Paragraph 118<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=38&amp;date=2018-03-01&amp;anchor=para_118&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory</td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts payable trade and other accrued liabilities (Tables)<br></strong></div></th>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6757388400">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits (Tables)<br></strong></div></th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract', window );"><strong>Disclosure of defined benefit plans [abstract]</strong></a></td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory', window );">Schedule of Net Cost of Period Related to Retirement Benefits Plan</a></td>
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">2,839</font></td>
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<tr style="vertical-align: bottom">
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
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</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory', window );">Schedule of Components of Expense</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.9pt"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The expense for the years 2018,
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify; text-indent: 0">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 8</b></font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 7</b></font></td>
    <td style="padding-right: 3.95pt; padding-left: 21.3pt; text-indent: -21.3pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 6</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 50%; padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify; text-indent: 0">&#160;</td>
    <td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 13%; border-top: Black 1pt solid; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 4%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 12%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(5,550)</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(4,534)</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1.15pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">5,539</font></td></tr>
<tr>
    <td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 56.5pt; text-indent: 0"><font style="font-family: Trebuchet MS, Times, Serif">Administrative expenses</font></td>
    <td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(4,360)</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(3,563)</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">4,352</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify; text-indent: 0">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(9,910)</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">9,891</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory', window );">Schedule of Defined Benefit Obligation and Balance of Liability</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.9pt"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Changes in the present value of
the defined benefit obligation and the balance of the liability consist of the following:</p></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>




<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify">&#160;</td>
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><font style="font: 10pt Trebuchet MS, Times, Serif"><b>2 0 1 7</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 57%; padding-right: 13.85pt; padding-left: 56.5pt; text-align: justify">&#160;</td>
    <td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 14%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 4%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 12%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Opening balance of the defined benefit obligation</font></td>
    <td style="padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">91,822</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">99,783</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Current service cost</font></td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">2,697</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">5,697</font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,481</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(3,439)</font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">4,025</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">6,637</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Actuarial losses (gains) </font></td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(17,928)</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(4,339)</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56.5pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Benefits paid</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;(327)</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(12,517)</font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">81,770</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
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    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">91,822</font></td></tr></table><span></span>
</td>
</tr>
</table>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6744298800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income taxes (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract', window );"><strong>Major components of tax expense (income) [abstract]</strong></a></td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory', window );">Schedule of Income Tax Charged (Credited)</a></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify">&#160;</p>

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<tr class="re">
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<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.9pt"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">During 2018 and 2017, the income
tax expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico)
before these provisions, as a result of the losses shown below:</p></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<tr style="vertical-align: bottom">
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    <td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;1,308,828</font></td>
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<tr>
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    <td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&#160;</td>
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<tr>
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<tr>
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<tr>
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<tr>
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    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(1)</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">This amount corresponds
to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated
previously&#9;, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory', window );">Schedule of Tax Losses Pending of Amortize</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.9pt"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">As of December 31, 2018, Grupo
Simec, S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:</p></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
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        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Expiration</b></p>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="width: 26%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2020</font></td>
    <td style="width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="width: 4%; padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
    <td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">18,568</font></td>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2021</font></td>
    <td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2022</font></td>
    <td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">46</font></td>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2023</font></td>
    <td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">81,169</font></td>
    <td style="padding-right: -5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2014</font></td>
    <td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2024</font></td>
    <td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">38,287</font></td>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2025</font></td>
    <td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">38,213</font></td>
    <td style="padding-right: -5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2016</font></td>
    <td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2026</font></td>
    <td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">239,593</font></td>
    <td style="padding-right: -5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2017</font></td>
    <td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2027</font></td>
    <td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">721,839</font></td>
    <td style="padding-right: -5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2018</font></td>
    <td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">2028</font></td>
    <td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">584,243</font></td>
    <td style="padding-right: -5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 5.4pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="padding-right: -5.4pt; padding-left: 5.4pt">&#160;</td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>



<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 45.6pt"></td><td style="width: 18pt">(1)</td><td style="text-align: justify; padding-right: 13.05pt">This amount includes $&#160;9,014,364 corresponding to a tax loss from
the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated
in the future.</td></tr></table><span></span>
</td>
</tr>
<tr class="re">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
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    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
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    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about income tax charged credited.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about income tax expense benefit.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about tax losses pending of amortize.</p></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732296512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' equity (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfClassesOfShareCapitalAbstract', window );"><strong>Disclosure of classes of share capital [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory', window );">Schedule of Common Stock</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Common stock as of December 31, 2018 and
2017, is as follows:</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Number of shares</b></p>
        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>(in thousands)</b></p></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>Amount</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 58%; padding-right: 3.95pt; padding-left: 56pt; text-indent: 0">&#160;</td>
    <td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 15%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: top; padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><font style="font-family: Trebuchet MS, Times, Serif">Fixed capital </font></td>
    <td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<tr>
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    <td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">406,859</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,978,444</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56pt; text-indent: 0">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">497,709</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">2,420,230</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><font style="font-family: Trebuchet MS, Times, Serif">Effect of restatement</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">412,038</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><font style="font-family: Trebuchet MS, Times, Serif">Total</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">497,709</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">2,832,268</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory', window );">Schedule of Reconciliation of Number of Shares Outstanding</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.85pt"><font style="font: 10pt Trebuchet MS, Times, Serif">A
reconciliation of the number of shares outstanding shows below:</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0">&#160;</td>
    <td colspan="5" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>Thousands of shares</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 13.85pt; padding-left: 56pt; text-align: justify; text-indent: 0">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 8</b></font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 7</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 58%; padding-right: 3.95pt; padding-left: 56pt; text-indent: 0">&#160;</td>
    <td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 15%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><font style="font-family: Trebuchet MS, Times, Serif">Shares outstanding at beginning of year </font></td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">494,047</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">497,586</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><font style="font-family: Trebuchet MS, Times, Serif">(Repurchase) issuance of capital shares, net</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;(140)</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;(3,539)</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 56pt; text-align: justify; text-indent: 0"><font style="font-family: Trebuchet MS, Times, Serif">Shares outstanding at year end</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">493,907</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">494,047</font></td></tr></table><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of classes of share capital. [Refer: Share capital [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_79_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about reconciliation of number of Shares outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<DOCUMENT>
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<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6604810432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-controlling interest (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNoncontrollingInterestAbstract', window );"><strong>Disclosure of Non-controlling interest [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory', window );">Schedule of Non-controlling Interest Changes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.9pt"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The table below shows the changes
for the years ended December 31, 2018 and 2017:</p></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="padding-right: 13.85pt; padding-left: 35pt; text-align: justify; text-indent: 0">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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    <td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 14%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
<tr>
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<tr style="vertical-align: bottom">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6627804976">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions and balances with related parties (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory', window );">Schedule of Balances Receivable from and Payable to Related Parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.9pt">Balances receivable from and payable to related parties are integrated as
follows (See note 24):</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>





<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
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<tr>
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<tr>
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    <td style="width: 13%; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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<tr>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
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<tr>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,597</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">145,824</font></td>
    <td>&#160;</td></tr>
<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
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    <td>&#160;</td></tr>
<tr>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">201,464</font></td>
    <td>&#160;</td></tr>
<tr>
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    <td>&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td>&#160;</td></tr>
<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;183,171</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td>&#160;</td></tr>
<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;265,875</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td>&#160;</td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
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<tr>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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<tr>
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    <td style="border-bottom: Black 1pt solid; padding-right: 0; padding-left: 0; text-indent: 10pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<tr>
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        <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">530,281</p></td>
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<tr>
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<tr>
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<tr>
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<tr>
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    <td style="width: 14%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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<tr>
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<tr>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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<tr>
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<tr>
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    <td style="width: 2%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 10%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 3%">&#160;</td>
    <td style="width: 11%">&#160;</td></tr>
</table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"></p>


<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
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    <td style="width: 14%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="width: 3%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="width: 11%; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6743926816">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cost of sales and expenses by their nature (Tables)<br></strong></div></th>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6614359360">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other (income) expenses, net (Tables)<br></strong></div></th>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732325472">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments (Tables)<br></strong></div></th>
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<tr class="re">
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lines of credit (to be used as letter of credits) that the Company has at its disposal to reduce liquidity risk. These lines of
credit are obtained by the Company and one part of them has been used for some of the subsidiaries of Industrias CH, S.A.B. de
C.V.:</font></td></tr></table>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&#160;</p>

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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about additional bank lines of credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6756801808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial information by segments (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="re">
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<tr class="ro">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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    <td style="vertical-align: top; padding-right: 9pt; padding-left: 0; text-align: justify"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
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    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0; text-align: justify">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 9pt; padding-left: 0; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 0; padding-left: 0">&#160;</td>
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<tr class="re">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasExplanatory', window );">Schedule of Information About Geographical Areas</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.9pt"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Information about geographical
areas:</p></td></tr></table>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 13%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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    <td style="padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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    <td style="padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">25,236</font></td></tr>
<tr style="vertical-align: bottom">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6735392048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
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<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The interest to be recognized through the restatement is as follows:</p>

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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td></tr>
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<tr style="vertical-align: top">
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: top">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<tr style="vertical-align: top">
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">648,239</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">648,281</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>648,239</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>648,281</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Long-term loans:</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">88,433</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">530,281</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">705,064</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">806,397</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Proyectos Comerciales el Ninzi, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">1,571,048</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">1,695,921</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total </b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2,364,545</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>3,032,599</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Current liabilities</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Accounts payable (Adjustment):</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(204,917)</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(205,902)</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(2,122)</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(2,096)</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Tuber&#237;as Procarsa, S.A de C.V</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(3,943)</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(3,866)</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Accounts payable other</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(51)</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total </b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(210,982)</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(211,915)</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Loans (Adjustment): </b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(998)</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Tuber&#237;as Procarsa, S.A de C.V</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">3,943</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">3,866</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Pytsa Industrial, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(437)</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">(50)</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total </b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2,508</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>3,816</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Transfer of current liabilities:</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Accounts receivable</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(329,134)</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(329,521)</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Loans</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(2,443,294)</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>&#160;&#160;&#160;&#160;&#160;&#160;(2,913,325)</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Recorded interest </b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(31,882)</b></font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(229,935)</b></font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedBalanceSheetExplanatory', window );">Schedule of Changes to Consolidated Balance Sheet</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt; text-align: justify">The changes to the financial statements
resulting from such changes were as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Consolidated Balance Sheet</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-size: 9pt"><b>2016</b></font></td>
    <td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-size: 9pt"><b>2017</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; width: 44%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-size: 9pt"><b>Previously presented</b></font></td>
    <td style="white-space: nowrap; width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Modified</b></font></td>
    <td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-size: 9pt"><b>Previously presented</b></font></td>
    <td style="white-space: nowrap; width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Modified</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Assets</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Current assets:</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Related parties receivables</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>506,235</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>177,101</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>530,985</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>201,464</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Loans to related parties</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>&#160;2,443,294</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2,913,325</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total current assets</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>23,007,128</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>20,234,700</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>26,109,102</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>22,866,256</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Non-current related parties receivables</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>648,239</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>648,281</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Non-current loans to related parties&#160;&#160;</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2,364,545</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>3,032,599</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total assets</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>41,639,372</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>41,879,728</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>45,538,497</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>45,976,531</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Liabilities and equity</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Current liabilities:</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Related parties payable</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>7,867</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>218,849</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>39,761</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>251,676</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Loans from related parties</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>1,012,667</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>1,010,159</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>984,623</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>980,807</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Income tax</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>44,324</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>54,677</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>18,828</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>53,930</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total current liabilities</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>5,518,990</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>5,737,817</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>7,236,668</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>7,480,069</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total liabilities</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>8,429,228</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>8,648,055</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>11,415,594</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>11,658,995</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Equity:</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Retained earnings</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>19,053,138</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>19,074,667</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>20,774,810</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>20,969,443</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total controlling interest</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>33,315,330</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>33,336,859</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>34,231,475</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>34,426,108</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total equity</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>33,210,144</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>33,231,673</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>34,122,903</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>34,317,536</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Total liabilities and equity</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>41,639,372</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>41,879,728</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>45,538,497</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>45,976,531</b></font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedComprehensiveIncomeStatementExplanatory', window );">Schedule of Changes to Consolidated Comprehensive Income Statement</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Consolidated Comprehensive Income Statement</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2016</b></font></td>
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<tr>
    <td style="white-space: nowrap; vertical-align: bottom; width: 43%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Income taxes</font></td>
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">-&#160;&#160;&#160;&#160;1,122,809 </font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Net profit for the year</b></font></td>
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;4,364,740 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,721,527 </font></td>
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<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Comprehensive income for the year</b></font></td>
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    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;7,172,037 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,191,622 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,364,726 </font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Net income attributable to: </b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Controlling interest</font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;2,884,834 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;2,906,363 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,721,672 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,894,776 </font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Net income for the year </b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;4,343,211 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;4,364,740 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,721,527 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,894,631 </font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Comprehensive&#160;&#160;income attributable to:</font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif">Controlling interest</font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;5,803,840 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;5,825,369 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,195,008 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,368,112 </font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Comprehensive income net for the year</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;7,150,508 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;7,172,037 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,191,622 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;1,364,726 </font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Income per share (controling interest)</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>(Mexican pesos)</b></font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;$&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;5.93 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;$&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;5.97 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;$&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;3.49 </font></td>
    <td style="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;$&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;3.84 </font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutChangesToConsolidatedStatementsOfCashFlowsExplanatory', window );">Schedule of Changes to Consolidated Statements of Cash Flows</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Cash Flows</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2016</b></font></td>
    <td colspan="2" style="white-space: nowrap; border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>2017</b></font></td></tr>
<tr>
    <td style="white-space: nowrap; vertical-align: bottom; width: 43%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Previously presented </b></font></td>
    <td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Modified</b></font></td>
    <td style="width: 15%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Previously presented</b></font></td>
    <td style="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 9pt Trebuchet MS, Times, Serif"><b>Modified</b></font></td></tr>
<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Calibri, Helvetica, Sans-Serif">&#160;&#160;&#160;&#160;&#160;&#160;4,343,211 </font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 9pt Calibri, Helvetica, Sans-Serif">&#160;&#160;&#160;&#160;&#160;&#160;4,364,740 </font></td>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutModificationsForErrorsInRegisterOfInterestsInReceivablesInPresentationAndReclassificationOfAccountsReceivableAndPayableFromRelatedPartiesExplanatory', window );">Schedule of Modifications for Errors in Register of Interests in Receivables, in Presentation and Reclassification of Accounts Receivable and Payable from Related parties</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">The modifications for errors in the register of
interests in receivables, in the presentation and reclassification of accounts receivable and payable from related parties are
presented below:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td></tr>
<tr>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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<tr>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7pt Trebuchet MS, Times, Serif">-678,310</font></td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7pt Trebuchet MS, Times, Serif">2,443,294</font></td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

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<tr>
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<tr>
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<tr>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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<tr>
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<tr>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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<tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">-145,824</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<tr>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 7.5pt Trebuchet MS, Times, Serif">579,047</font></td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>




<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

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<tr>
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<tr>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">622,061</font></td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">62,303</font></td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">62,303</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Pytsa Industrial de M&#233;xico, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">106,675</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">437</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">107,112</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">1,010,159</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; vertical-align: bottom; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 8pt Trebuchet MS, Times, Serif">Modified balances for presentation 31/12/216</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 8pt Trebuchet MS, Times, Serif">Transactions of the year</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 8pt Trebuchet MS, Times, Serif">Interest</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 8pt Trebuchet MS, Times, Serif">Difference in changes</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 8pt Trebuchet MS, Times, Serif">Adjusted balance 31/12/2017</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Accounts payable:</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">204,917</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">985</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">205,902</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Tuber&#237;as Procarsa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">3,943</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">-77</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">3,866</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">2,122</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">-26</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">2,096</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">7,867</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">31,945</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">39,812</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">32,827</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">0</font></td>
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<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap; vertical-align: bottom; border: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font: 8pt Trebuchet MS, Times, Serif">Adjusted balance 31/12/2017</font></td>
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<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">205,902</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">-23</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">205,879</font></td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">3,866</font></td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">1,942</font></td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">2,096</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">-2,096</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><font style="font: 8pt Trebuchet MS, Times, Serif">Other accounts payable by operation</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">39,812</font></td>
    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">86,958</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">126,770</font></td></tr>
<tr>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">82,915</font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">0</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">0</font></td>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">334,591</font></td></tr>
<tr>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">226,820</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">5,570</font></td>
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<tr>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">591,789</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">1,321</font></td>
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    <td style="border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 8pt Trebuchet MS, Times, Serif">0</font></td></tr>
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6758103856">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant events (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
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<th class="th" colspan="1"></th>
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<div>Dec. 31, 2018 </div>
<div>shares</div>
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<div>Dec. 31, 2017 </div>
<div>shares</div>
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<th class="th">
<div>May 01, 2018 </div>
<div>T</div>
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<div>Dec. 05, 2017 </div>
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<div>Jan. 13, 2016 </div>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">2,000<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">100.00%<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_SenalesDelNorteMember', window );">Senales del Norte S.A. de C.V. [Member] | Class II Shares [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="nump">3,908,782<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Percentage of capital stock acquired by subsidiary</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_FirstSteelMillOfArcelorMittalInBrazilMember', window );">First Steel Mill of ArcelorMittal in Brazil [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ProductionCapacity', window );">Production capacity | T</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_SecondSteelMillOfArcelorMittalInBrazilMember', window );">Second Steel Mill of ArcelorMittal in Brazil [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ProductionCapacity', window );">Production capacity | T</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">120,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_GSIMOccidenteMember', window );">GSIM de Occidente, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates', window );">Investment | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_GSIMOccidenteMember', window );">GSIM de Occidente, S.A. de C.V. [Member] | Stockholders Grupo Simec Class I Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_NumberOfSharesInInvestment', window );">Number of shares in investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49,999<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_FundicionesDeAceroEstructuralMember', window );">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates', window );">Investment | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_FundicionesDeAceroEstructuralMember', window );">Fundiciones de Acero Estructural, S.A. de C.V. [Member] | Stockholders Grupo Simec Class I Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_NumberOfSharesInInvestment', window );">Number of shares in investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49,999<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfBusinessCombinationsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityInterestsOfAcquirer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2018-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=3&amp;date=2018-03-01&amp;anchor=para_B64_f_iv&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityInterestsOfAcquirer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=27&amp;date=2018-03-01&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2018-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=3&amp;date=2018-03-01&amp;anchor=para_B64_f_iv&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2018-01-01<br> -Paragraph B64<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=3&amp;date=2018-03-01&amp;anchor=para_B64_c&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PercentageOfVotingEquityInterestsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_NumberOfSharesInInvestment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares in investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NumberOfSharesInInvestment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ProductionCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Production capacity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ProductionCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_SenalesDelNorteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_SenalesDelNorteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassISharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=simecb_ClassISharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassIISharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=simecb_ClassIISharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_FirstSteelMillOfArcelorMittalInBrazilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_FirstSteelMillOfArcelorMittalInBrazilMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_SecondSteelMillOfArcelorMittalInBrazilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_SecondSteelMillOfArcelorMittalInBrazilMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_GSIMOccidenteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_GSIMOccidenteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=simecb_StockholdersGrupoSimecClassISharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=simecb_StockholdersGrupoSimecClassISharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_FundicionesDeAceroEstructuralMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_FundicionesDeAceroEstructuralMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6734273984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the financial statements (Narrative) (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($) </div>
<div>Mg</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>MXN ($) </div>
<div>Mg</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CokeInventory', window );">Coke inventory | Mg</a></td>
<td class="nump">136,541<span></span>
</td>
<td class="nump">136,541<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CokeInventoryValue', window );">Coke inventory, value</a></td>
<td class="nump">$ 953,000<span></span>
</td>
<td class="nump">$ 1,037,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember', window );">Bottom of range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument', window );">Percentage range of changes in fair value or cash flows of hedging instrument</a></td>
<td class="nump">80.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember', window );">Top of range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument', window );">Percentage range of changes in fair value or cash flows of hedging instrument</a></td>
<td class="nump">125.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AveragePriceOfCokePerMetricTons', window );">Average price of coke per metric tons</a></td>
<td class="nump">$ 355<span></span>
</td>
<td class="nump">$ 385<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember', window );">ICH (Holding Company) share in SimRep Corporation and Subsidiaries [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="nump">49.78%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2018-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=27&amp;date=2018-03-01&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2018-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=27&amp;date=2018-03-01&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AveragePriceOfCokePerMetricTons">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average price of coke per metric tons.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AveragePriceOfCokePerMetricTons</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CokeInventory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Coke inventory.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CokeInventory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CokeInventoryValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Coke inventory, value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CokeInventoryValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage range of changes in fair value or cash flows of hedging instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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</body>
</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6759386528">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the financial statements (Schedule of Subsidiaries) (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries1Member', window );">Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries2Member', window );">Arrendadora Simec, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries3Member', window );">Simec International, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries4Member', window );">Compania Siderurgica del Pacifico, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries5Member', window );">Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries6Member', window );">Industrias del Acero y del Alambre, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries7Member', window );">Procesadora Mexicali, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries8Member', window );">Servicios Simec, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries9Member', window );">Sistemas de Transporte de Baja California, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries10Member', window );">Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries11Member', window );">Operadora de Metales, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries12Member', window );">Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries13Member', window );">CSG Comercial, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.95%<span></span>
</td>
<td class="nump">99.95%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries14Member', window );">Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries15Member', window );">Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries16Member', window );">Acero Transportes San, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries17Member', window );">Simec Acero, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries18Member', window );">Corporacion ASL, S. A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries19Member', window );">Simec International 6, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries20Member', window );">Simec International 7, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries21Member', window );">Simec International 9, S.A.P.I. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries22Member', window );">Corporativos G&amp;DL, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries23Member', window );">Orge, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries24Member', window );">Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries25Member', window );">RRLC, S.A.P.I. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">95.10%<span></span>
</td>
<td class="nump">95.10%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries26Member', window );">Grupo Chant, S.A.P.I. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">97.61%<span></span>
</td>
<td class="nump">97.61%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries27Member', window );">Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries28Member', window );">Recursos Humanos de la Industria Siderurgica de Tlaxcala, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries29Member', window );">GSIM de Occidente S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries30Member', window );">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries31Member', window );">Siderurgicos Noroeste, S.A. DE C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries32Member', window );">SimRep Corporation and Subsidiaries [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1],[5],[6],[7]</sup></td>
<td class="nump">50.22%<span></span>
</td>
<td class="nump">50.22%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries33Member', window );">Pacific Steel, Inc. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries34Member', window );">Pacific Steel Projects, Inc. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries35Member', window );">Simec Steel, Inc. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries36Member', window );">Simec USA, Corp. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries37Member', window );">Undershaft Investments, NV. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[8]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries38Member', window );">GV do Brasil Industria e Comercio de Aco LTDA [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[9]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries40Member', window );">Companhia Siderurgica do Espiritu Santo S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[10]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries39Member', window );">GS Steel B.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[11]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Companies that have lost the entire capital stock, except Corporativos G&amp;DL, S.A. de C.V., and Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. which only have lost 2/3 of their capital stock.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Companies located in San Luis Potosi. For purposes of this report constitute the "Grupo San".</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Company incorporated in 2016.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">Company incorporated in 2017.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[5]</td>
<td style="vertical-align: top;" valign="top">Companies established in the United States of America, except a subsidiary of SimRep which is established in Canada.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[6]</td>
<td style="vertical-align: top;" valign="top">ICH owns 49.78% of the shares in this company.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[7]</td>
<td style="vertical-align: top;" valign="top">SimRep as an individual company has no significant operations or assets, except for its investment in Republic Steel. For purposes of this report, these companies are named "Republic".</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[8]</td>
<td style="vertical-align: top;" valign="top">Company established in Curacao.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[9]</td>
<td style="vertical-align: top;" valign="top">Company established in Brazil.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[10]</td>
<td style="vertical-align: top;" valign="top">Company incorporated in 2018.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[11]</td>
<td style="vertical-align: top;" valign="top">Company established in Netherlands.</td>
</tr>
</table></td></tr>
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<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
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<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries17Member</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries26Member">
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<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries26Member</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries27Member">
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<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries27Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries29Member">
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries30Member">
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries31Member">
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries32Member">
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries33Member">
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</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries34Member">
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries37Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries37Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries38Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries38Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries40Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries40Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries39Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries39Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6743940016">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the financial statements (Schedule of Relevant Exchange Rates Used) (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Apr. 09, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Current exchange rate as of (Mexican pesos per one U.S. dollar)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19.66<span></span>
</td>
<td class="nump">19.74<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AverageForeignExchangeRate', window );">Average exchange rate for the year ended December 31 (Mexican pesos per one U.S. dollar)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">19.23<span></span>
</td>
<td class="nump">18.94<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_NonadjustingEventMember', window );">Non-adjusting events after reporting period [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Current exchange rate as of (Mexican pesos per one U.S. dollar)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18.97<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Average exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AverageForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AverageForeignExchangeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClosingForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClosingForeignExchangeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_NonadjustingEventMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_NonadjustingEventMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6734277744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the financial statements (Schedule of Estimated Useful Lives of Assets) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2018</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment', window );">Estimated useful lives of assets in Years</a></td>
<td class="text">10 to 65<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment', window );">Estimated useful lives of assets in Years</a></td>
<td class="text">5 to 40<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment', window );">Estimated useful lives of assets in Years</a></td>
<td class="text">4<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember', window );">Furniture, mixtures and computer Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment', window );">Estimated useful lives of assets in Years</a></td>
<td class="text">3 to 10<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The useful lives or depreciation rates used for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 73<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_73_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6604161760">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cash and cash equivalents and other investments (Narrative) (Details)<br> $ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Cash and cash equivalents [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentFinancialAssets', window );">Other investment</a></td>
<td class="nump">$ 88,947<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732619680">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Cash and cash equivalents and other investments (Schedule of Cash and cash equivalents) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Cash and cash equivalents [abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Cash', window );">Cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 514,166<span></span>
</td>
<td class="nump">$ 1,339,887<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashEquivalents', window );">Cash equivalents</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">6,473,075<span></span>
</td>
<td class="nump">5,863,717<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Total cash and cash equivalents</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 6,987,241<span></span>
</td>
<td class="nump">$ 7,203,604<span></span>
</td>
<td class="nump">$ 7,536,534<span></span>
</td>
<td class="nump">$ 6,224,502<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Most of these cash equivalents correspond to Treasury Bills issued by the United States Treasury Department, whose initial original maturity is less than 90 days.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits. [Refer: Cash on hand]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6655400480">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade receivables - Net (Narrative) (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade and other receivables [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfAdvancesRelatedToAllocationOfAccounts', window );">Amount of advances related to allocation of accounts</a></td>
<td class="nump">$ 30,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_NominalAmountOfAccountsReceivables', window );">Nominal amount of accounts receivables</a></td>
<td class="nump">23,100<span></span>
</td>
<td class="nump">$ 25,400<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DiscountsFees', window );">Discounts fees</a></td>
<td class="nump">500<span></span>
</td>
<td class="nump">500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfRecoveredByBuyer', window );">Amount of recovered by buyer</a></td>
<td class="nump">$ 2,700<span></span>
</td>
<td class="nump">$ 1,900<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfAdvancesRelatedToAllocationOfAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of advances related to allocation of accounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfAdvancesRelatedToAllocationOfAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfRecoveredByBuyer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of recovered by buyer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfRecoveredByBuyer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DiscountsFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Discounts fees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DiscountsFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_NominalAmountOfAccountsReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Nominal amount of accounts receivables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NominalAmountOfAccountsReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6758137744">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade receivables - Net (Schedule of Age of Receivables Past Due) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>Disclosure of financial assets that are either past due or impaired [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">$ 467,377<span></span>
</td>
<td class="nump">$ 293,214<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember', window );">Trade receivables [Member] | 30 - 60 days [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>Disclosure of financial assets that are either past due or impaired [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">221,996<span></span>
</td>
<td class="nump">72,778<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember', window );">Trade receivables [Member] | 61 - 90 days [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>Disclosure of financial assets that are either past due or impaired [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">57,119<span></span>
</td>
<td class="nump">57,629<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember', window );">Trade receivables [Member] | 91 + days [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>Disclosure of financial assets that are either past due or impaired [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">$ 188,262<span></span>
</td>
<td class="nump">$ 162,807<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose the entity&#8217;s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 35H<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 35I<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_35I&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 35M<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 35N<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6757295376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade receivables - Net (Schedule of Allowance for Doubtful Accounts) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade and other receivables [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets', window );">Balance at beginning of year</a></td>
<td class="nump">$ 199,855<span></span>
</td>
<td class="nump">$ 59,095<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets', window );">Provisions</a></td>
<td class="nump">7,486<span></span>
</td>
<td class="nump">141,140<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets', window );">Translations effects</a></td>
<td class="nump">24,437<span></span>
</td>
<td class="num">(380)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets', window );">Balance at end of year</a></td>
<td class="nump">$ 231,778<span></span>
</td>
<td class="nump">$ 199,855<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6734620240">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Recoverable taxes (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfRecoverableTaxesAbstract', window );"><strong>Disclosure of Recoverable taxes [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ValueAddedTaxReceivables', window );">Valued Added Tax</a></td>
<td class="nump">$ 2,262,172<span></span>
</td>
<td class="nump">$ 2,075,615<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncomeTax', window );">Income Tax</a></td>
<td class="nump">137,408<span></span>
</td>
<td class="nump">146,333<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherAssetsRecoverable', window );">Other</a></td>
<td class="nump">8,294<span></span>
</td>
<td class="nump">8,427<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssetsCurrent', window );">Total recoverable taxes</a></td>
<td class="nump">$ 2,407,874<span></span>
</td>
<td class="nump">$ 2,230,375<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current amount of current tax assets. [Refer: Current tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ValueAddedTaxReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of receivables related to a value added tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ValueAddedTaxReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfRecoverableTaxesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DisclosureOfRecoverableTaxesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IncomeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Income Tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncomeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OtherAssetsRecoverable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Other assets recoverable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherAssetsRecoverable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6759433744">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventories (Schedule of Short-term and Long-term Inventories) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfInventoriesAbstract', window );"><strong>Short-term:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinishedGoods', window );">Finished goods</a></td>
<td class="nump">$ 1,961,627<span></span>
</td>
<td class="nump">$ 1,572,134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WorkInProgress', window );">Work in process</a></td>
<td class="nump">79,914<span></span>
</td>
<td class="nump">61,129<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherInventories', window );">Billets</a></td>
<td class="nump">2,046,143<span></span>
</td>
<td class="nump">1,443,938<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies', window );">Raw materials and supplies</a></td>
<td class="nump">4,576,732<span></span>
</td>
<td class="nump">3,728,737<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SpareParts', window );">Materials, spare parts and rollers</a></td>
<td class="nump">1,154,586<span></span>
</td>
<td class="nump">1,331,079<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentInventoriesInTransit', window );">Materials in transit</a></td>
<td class="nump">319,420<span></span>
</td>
<td class="nump">126,481<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Short-term Inventories, net</a></td>
<td class="nump">10,138,422<span></span>
</td>
<td class="nump">8,263,498<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ClassesOfLongTermInventoriesAbstract', window );"><strong>Long-term:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_Coke', window );">Coke</a></td>
<td class="nump">952,786<span></span>
</td>
<td class="nump">1,037,470<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_SparePartsNoncurrent', window );">Spare parts</a></td>
<td class="nump">54,783<span></span>
</td>
<td class="nump">49,831<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_Rollers', window );">Rollers</a></td>
<td class="nump">140,009<span></span>
</td>
<td class="nump">133,465<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_NonCurrentFinishedGoods', window );">Finished godos</a></td>
<td class="nump">353,095<span></span>
</td>
<td class="nump">353,095<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_GrossNoncurrentInventories', window );">Long-term inventories, gross</a></td>
<td class="nump">1,500,673<span></span>
</td>
<td class="nump">1,573,861<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower', window );">Less, valuation allowance at the lower of cost or net realizable value</a></td>
<td class="num">(353,095)<span></span>
</td>
<td class="num">(353,095)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentInventories', window );">Long-term inventories, net</a></td>
<td class="nump">$ 1,147,578<span></span>
</td>
<td class="nump">$ 1,220,766<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfInventoriesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfInventoriesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentInventoriesInTransit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2018-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=2&amp;date=2018-03-01&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentInventoriesInTransit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2018-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=2&amp;date=2018-03-01&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2018-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=2&amp;date=2018-03-01&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinishedGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Inventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2018-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=2&amp;date=2018-03-01&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Inventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2018-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=2&amp;date=2018-03-01&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SpareParts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2018-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=2&amp;date=2018-03-01&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SpareParts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WorkInProgress">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2018-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=2&amp;date=2018-03-01&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WorkInProgress</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ClassesOfLongTermInventoriesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ClassesOfLongTermInventoriesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_Coke">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Coke.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_Coke</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_GrossNoncurrentInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Long-term inventories, gross.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_GrossNoncurrentInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_NonCurrentFinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Finished goods.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NonCurrentFinishedGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_Rollers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Rollers.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_Rollers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_SparePartsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Spare parts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_SparePartsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Valuation allowance at cost or net realizable&amp;amp;#160;value, the lower.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6758490864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, plant and equipment (Narrative) (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="5">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2014 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2015 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,102,331<span></span>
</td>
<td class="nump">$ 1,340,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Invested amount in equipment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,994,465<span></span>
</td>
<td class="nump">$ 3,039,501<span></span>
</td>
<td class="nump">$ 3,100,259<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 14,491,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,970,832<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 15,737,081<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_LorainOhioFacilityMember', window );">Lorain Ohio facility [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">$ 32,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment', window );">Impairment charge</a></td>
<td class="nump">$ 130,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_RepublicSteelMember', window );">Republic Steel [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 130,700<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_RepublicSteelMember', window );">Republic Steel [Member] | Electric arc furnace and associated equipment [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Invested amount in equipment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 158,800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction', window );">Capitalized amount from labor and manufacturing overhead related to construction</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 45,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_73_e_v&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 98<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_98_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Capitalized amount from labor and manufacturing overhead related to construction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
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<td><strong> Data Type:</strong></td>
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</tr>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_LorainOhioFacilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_LorainOhioFacilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_RepublicSteelMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_RepublicSteelMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_ElectricArcFurnaceAndAssociatedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_ElectricArcFurnaceAndAssociatedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6756606256">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, plant and equipment (Schedule of Cost of Investment Property, Plant and Equipment) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">$ 15,737,081<span></span>
</td>
<td class="nump">$ 14,491,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">16,970,832<span></span>
</td>
<td class="nump">15,737,081<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">1,094,000<span></span>
</td>
<td class="nump">1,105,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">1,217,000<span></span>
</td>
<td class="nump">1,094,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">3,743,000<span></span>
</td>
<td class="nump">3,854,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">3,625,000<span></span>
</td>
<td class="nump">3,743,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">7,331,000<span></span>
</td>
<td class="nump">6,103,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">7,187,000<span></span>
</td>
<td class="nump">7,331,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">78,000<span></span>
</td>
<td class="nump">77,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">78,000<span></span>
</td>
<td class="nump">78,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember', window );">Furniture, mixtures and computer Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">57,000<span></span>
</td>
<td class="nump">59,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">64,000<span></span>
</td>
<td class="nump">57,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember', window );">Constructions and machinery in-progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">3,434,000<span></span>
</td>
<td class="nump">3,293,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">4,800,000<span></span>
</td>
<td class="nump">3,434,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">34,396,000<span></span>
</td>
<td class="nump">32,101,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">2,914,000<span></span>
</td>
<td class="nump">3,040,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="num">(748,000)<span></span>
</td>
<td class="num">(745,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">36,562,000<span></span>
</td>
<td class="nump">34,396,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">1,094,000<span></span>
</td>
<td class="nump">1,105,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">137,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="num">(14,000)<span></span>
</td>
<td class="num">(11,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">1,217,000<span></span>
</td>
<td class="nump">1,094,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">4,776,000<span></span>
</td>
<td class="nump">4,859,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">90,000<span></span>
</td>
<td class="nump">36,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="num">(186,000)<span></span>
</td>
<td class="num">(119,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">4,680,000<span></span>
</td>
<td class="nump">4,776,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">24,805,000<span></span>
</td>
<td class="nump">22,560,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">1,305,000<span></span>
</td>
<td class="nump">2,817,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="num">(543,000)<span></span>
</td>
<td class="num">(572,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">25,567,000<span></span>
</td>
<td class="nump">24,805,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">158,000<span></span>
</td>
<td class="nump">155,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">1,000<span></span>
</td>
<td class="nump">4,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">159,000<span></span>
</td>
<td class="nump">158,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Furniture, mixtures and computer Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">129,000<span></span>
</td>
<td class="nump">129,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">11,000<span></span>
</td>
<td class="nump">2,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="num">(1,000)<span></span>
</td>
<td class="num">(2,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">139,000<span></span>
</td>
<td class="nump">129,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Constructions and machinery in-progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">3,434,000<span></span>
</td>
<td class="nump">3,293,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">1,370,000<span></span>
</td>
<td class="nump">181,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="num">(4,000)<span></span>
</td>
<td class="num">(40,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">$ 4,800,000<span></span>
</td>
<td class="nump">$ 3,434,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_73_e_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_73_e_ix&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6756567936">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, plant and equipment (Schedule of Accumulated Depreciation of Property, Plant and Equipment) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">$ 15,737,081<span></span>
</td>
<td class="nump">$ 14,491,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">1,102,331<span></span>
</td>
<td class="nump">1,340,375<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">16,970,832<span></span>
</td>
<td class="nump">15,737,081<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">3,743,000<span></span>
</td>
<td class="nump">3,854,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">3,625,000<span></span>
</td>
<td class="nump">3,743,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">7,331,000<span></span>
</td>
<td class="nump">6,103,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">7,187,000<span></span>
</td>
<td class="nump">7,331,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">78,000<span></span>
</td>
<td class="nump">77,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">78,000<span></span>
</td>
<td class="nump">78,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember', window );">Furniture, mixtures and computer Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">57,000<span></span>
</td>
<td class="nump">59,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">64,000<span></span>
</td>
<td class="nump">57,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">18,659,000<span></span>
</td>
<td class="nump">17,610,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">1,102,000<span></span>
</td>
<td class="nump">1,341,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation effects</a></td>
<td class="num">(170,000)<span></span>
</td>
<td class="num">(292,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">19,591,000<span></span>
</td>
<td class="nump">18,659,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">1,033,000<span></span>
</td>
<td class="nump">1,005,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">37,000<span></span>
</td>
<td class="nump">35,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation effects</a></td>
<td class="num">(15,000)<span></span>
</td>
<td class="num">(7,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">1,055,000<span></span>
</td>
<td class="nump">1,033,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">17,474,000<span></span>
</td>
<td class="nump">16,457,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">1,057,000<span></span>
</td>
<td class="nump">1,297,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation effects</a></td>
<td class="num">(151,000)<span></span>
</td>
<td class="num">(280,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">18,380,000<span></span>
</td>
<td class="nump">17,474,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">80,000<span></span>
</td>
<td class="nump">78,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">3,000<span></span>
</td>
<td class="nump">3,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation effects</a></td>
<td class="num">(2,000)<span></span>
</td>
<td class="num">(1,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">81,000<span></span>
</td>
<td class="nump">80,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Furniture, mixtures and computer Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">72,000<span></span>
</td>
<td class="nump">70,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">5,000<span></span>
</td>
<td class="nump">6,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation effects</a></td>
<td class="num">(2,000)<span></span>
</td>
<td class="num">(4,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">$ 75,000<span></span>
</td>
<td class="nump">$ 72,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_73_e_ix&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember</td>
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<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6736038240">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property, plant and equipment (Schedule of Net Book Value of Property, Plant and Equipment) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">$ 16,970,832<span></span>
</td>
<td class="nump">$ 15,737,081<span></span>
</td>
<td class="nump">$ 14,491,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">1,217,000<span></span>
</td>
<td class="nump">1,094,000<span></span>
</td>
<td class="nump">1,105,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">3,625,000<span></span>
</td>
<td class="nump">3,743,000<span></span>
</td>
<td class="nump">3,854,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">7,187,000<span></span>
</td>
<td class="nump">7,331,000<span></span>
</td>
<td class="nump">6,103,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">78,000<span></span>
</td>
<td class="nump">78,000<span></span>
</td>
<td class="nump">77,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember', window );">Furniture, mixtures and computer Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">64,000<span></span>
</td>
<td class="nump">57,000<span></span>
</td>
<td class="nump">59,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember', window );">Constructions and machinery in-progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">$ 4,800,000<span></span>
</td>
<td class="nump">$ 3,434,000<span></span>
</td>
<td class="nump">$ 3,293,000<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember</td>
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<td>na</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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</html>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6759621648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and other long-term assets (Narrative) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2009</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization of intangible assets</a></td>
<td class="nump">$ 10,087<span></span>
</td>
<td class="nump">$ 125,384<span></span>
</td>
<td class="nump">$ 254,217<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member', window );">Trademark San 42 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill', window );">Intangible assets impairment loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill', window );">Goodwill impairment loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,352,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2018-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=38&amp;date=2018-03-01&amp;anchor=para_118_e_vi&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2018-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=38&amp;date=2018-03-01&amp;anchor=para_118_e_iv&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2018-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=38&amp;date=2018-03-01&amp;anchor=para_118_e_iv&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R68.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6758216512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and other long-term assets (Schedule of Balances) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th" colspan="2"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">$ 2,270,914<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 2,274,668<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other assets</a></td>
<td class="nump">29,138<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">196,880<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible and other non-current assets, net</a></td>
<td class="nump">2,300,052<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,471,548<span></span>
</td>
<td class="nump">$ 2,544,273<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_RepublicMember', window );">Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">127,154<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">130,908<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_GrupoSanMember', window );">Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">2,143,760<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">2,143,760<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_RepublicTradeMarkMember', window );">Republic trade mark [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">$ 105,879<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 106,303<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill', window );">Amortization period (years)</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_KobeTechContractMember', window );">Kobe Tech contract [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill', window );">Amortization period (years)</a></td>
<td class="text">12<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">12<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember', window );">Customers list [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">$ 21,275<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 24,605<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill', window );">Amortization period (years)</a></td>
<td class="text">20<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember', window );">Customers list [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill', window );">Amortization period (years)</a></td>
<td class="text">9<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">9<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member', window );">Trademark San 42 [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">$ 329,600<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">$ 329,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">1,814,160<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">1,814,160<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">4,643,365<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4,644,543<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other assets</a></td>
<td class="nump">29,138<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">196,880<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible and other non-current assets, net</a></td>
<td class="nump">4,672,503<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4,841,423<span></span>
</td>
<td class="nump">4,810,053<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">293,905<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">295,083<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">4,349,460<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">4,349,460<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Republic trade mark [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">105,879<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">106,303<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Kobe Tech contract [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">123,392<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">123,887<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Customers list [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">64,634<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">64,893<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Customers list [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">2,205,700<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,205,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Trademark San 42 [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">329,600<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">329,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Goodwill [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">1,814,160<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">1,814,160<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">2,372,451<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,369,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other assets</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible and other non-current assets, net</a></td>
<td class="num">(2,372,451)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(2,369,875)<span></span>
</td>
<td class="num">$ (2,265,780)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">166,751<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">164,175<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">2,205,700<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">2,205,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Republic trade mark [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Kobe Tech contract [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">123,392<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">123,887<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Customers list [Member] | Republic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">43,359<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">40,288<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Customers list [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="nump">$ 2,205,700<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,205,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Trademark San 42 [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Goodwill [Member] | Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Intangible assets from the Republic acquisition.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Intangible assets from the Grupo San acquisition.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">The trade mark San 42 and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $ 2,352,000, respectively.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2018-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=38&amp;date=2018-03-01&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The useful lives or amortisation rates used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2018-01-01<br> -Paragraph 118<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=38&amp;date=2018-03-01&amp;anchor=para_118_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IntangibleAssetsOtherThanGoodwillGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IntangibleAssetsOtherThanGoodwillGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_RepublicMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_RepublicMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_GrupoSanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_GrupoSanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_RepublicTradeMarkMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_RepublicTradeMarkMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_KobeTechContractMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_KobeTechContractMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6735899104">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and other long-term assets (Schedule of Reconciliation between Opening and Closing Balances) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">$ 2,471,548<span></span>
</td>
<td class="nump">$ 2,544,273<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(80,131)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill', window );">Low</a></td>
<td class="num">(122,487)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="num">(49,009)<span></span>
</td>
<td class="nump">7,406<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">2,300,052<span></span>
</td>
<td class="nump">2,471,548<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">4,841,423<span></span>
</td>
<td class="nump">4,810,053<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="nump">10,087<span></span>
</td>
<td class="nump">45,253<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill', window );">Low</a></td>
<td class="num">(122,487)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="num">(56,520)<span></span>
</td>
<td class="num">(13,883)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">4,672,503<span></span>
</td>
<td class="nump">4,841,423<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="num">(2,369,875)<span></span>
</td>
<td class="num">(2,265,780)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="num">(10,087)<span></span>
</td>
<td class="num">(125,384)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="nump">7,511<span></span>
</td>
<td class="nump">21,289<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="num">$ (2,372,451)<span></span>
</td>
<td class="num">$ (2,369,875)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2018-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=38&amp;date=2018-03-01&amp;anchor=para_118_e_vii&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2018-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=38&amp;date=2018-03-01&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2018-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=38&amp;date=2018-03-01&amp;anchor=para_118_e_iii&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additions (deletions) to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill</td>
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<td>simecb_</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember</td>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6736570064">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Short-term debt (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>MXN ($)</div>
</th>
<th class="th"><div>Aug. 17, 1998</div></th>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Annual interest rate</a></td>
<td class="nump">0.25%<span></span>
</td>
<td class="nump">0.25%<span></span>
</td>
<td class="nump">0.25%<span></span>
</td>
<td class="nump">0.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Principal amount outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,936<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_MediumTermNotesOfSimecMember', window );">Medium-term notes of Simec [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Annual interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Principal amount outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,936,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,960,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_MediumTermNotesOfSimecMember', window );">Medium-term notes of Simec [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Principal amount outstanding</a></td>
<td class="nump">$ 300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=simecb_MediumTermNotesOfSimecMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=simecb_MediumTermNotesOfSimecMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732316320">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Accounts payable trade and other accrued liabilities (Schedule of Accounts Payable Trade and Accrued Liabilities) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesAbstract', window );"><strong>Trade and other payables [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade accounts payable</a></td>
<td class="nump">$ 4,390,413<span></span>
</td>
<td class="nump">$ 3,984,898<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities', window );">Other accrued liabilities</a></td>
<td class="nump">2,057,557<span></span>
</td>
<td class="nump">842,045<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TradeAccountsPayableAndOtherAccruedLiabilities', window );">Total accounts payable trade and other accrued liabilities</a></td>
<td class="nump">$ 6,447,970<span></span>
</td>
<td class="nump">$ 4,826,943<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TradeAccountsPayableAndOtherAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade accounts payable and other current liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TradeAccountsPayableAndOtherAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6756662592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits (Narrative) (Details)<br> $ / shares in Units, $ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="6">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfCollectiveBargainingAgreements', window );">Percentage of collective bargaining agreements</a></td>
<td class="nump">43.00%<span></span>
</td>
<td class="nump">43.00%<span></span>
</td>
<td class="nump">44.00%<span></span>
</td>
<td class="nump">44.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageShareOfEmployersProfits', window );">Percentage share of employers profits</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_EmployeeProfitSharingAmount', window );">Employee profit sharing amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 67<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentagePaymentOfWorkersDailyIntegratedSalary', window );">Percentage payment of workers daily integrated salary</a></td>
<td class="nump">2.00%<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 13,687<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,838<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11,323<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (327)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (12,517)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicEmployeesMember', window );">Republic employees [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfCollectiveBargainingAgreements', window );">Percentage of collective bargaining agreements</a></td>
<td class="nump">81.00%<span></span>
</td>
<td class="nump">81.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost', window );">Agreement description</a></td>
<td class="text">The agreement initially expired on August 15, 2016 and was extended for a further three years through August 15, 2019.<span></span>
</td>
<td class="text">The agreement initially expired on August 15, 2016 and was extended for a further three years through August 15, 2019.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan', window );">Company's quarterly contributions</a></td>
<td class="text">The extended agreement provides the Company&#8217;s quarterly contributions to fund the Republic Retirement VEBA and Benefit Trust (the &#8220;Benefit Trust&#8221;) to be reduced from $2.6 million to $0.25 million beginning in August 15, 2016 through June 30, 2019. Effective July 1, 2019, the Company&#8217;s contribution to the Benefit Trust will change to $4.00 per hour for each hour worked by USW represented employees.<span></span>
</td>
<td class="text">The extended agreement provides the Company&#8217;s quarterly contributions to fund the Republic Retirement VEBA and Benefit Trust (the &#8220;Benefit Trust&#8221;) to be reduced from $2.6 million to $0.25 million beginning in August 15, 2016 through June 30, 2019. Effective July 1, 2019, the Company&#8217;s contribution to the Benefit Trust will change to $4.00 per hour for each hour worked by USW represented employees.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedAmountsPerHourForEachCoveredEmployees', window );">Fixed amount per hour for each covered employees | $ / shares</a></td>
<td class="nump">$ 1.68<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_VEBABenefitTrustMember', window );">VEBA Benefit Trust [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost', window );">Agreement description</a></td>
<td class="text">The cost contributions to these two funds have been reduced from USD $ 2.6 million to USD$ 0.25 million per quarter effective after the review of the collective agreement on August 16 2016.<span></span>
</td>
<td class="text">The cost contributions to these two funds have been reduced from USD $ 2.6 million to USD$ 0.25 million per quarter effective after the review of the collective agreement on August 16 2016.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_VEBABenefitTrustMember', window );">VEBA Benefit Trust [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,900<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_Plans401KMember', window );">401(k) Plans [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember', window );">Profit Sharing and Incentive Compensation Plans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost', window );">Agreement description</a></td>
<td class="text">The labor agreement includes a profit sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly pretax income, as defined in the labor agreement ("EBT"): 3% of EBT between $0 and $25 million per quarter; 4% of EBT between $25 and $75 million per quarter; and 5% of EBT over $75 million per quarter.<span></span>
</td>
<td class="text">The labor agreement includes a profit sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly pretax income, as defined in the labor agreement ("EBT"): 3% of EBT between $0 and $25 million per quarter; 4% of EBT between $25 and $75 million per quarter; and 5% of EBT over $75 million per quarter.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember', window );">Profit Sharing and Incentive Compensation Plans [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="nump">800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">900<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicMember', window );">Republic [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="nump">$ 3,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 149<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_149_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 148<br> -Subparagraph d<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_148_d_iv&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 141<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_141_g&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 53<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_53&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_EmployeeProfitSharingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Employee profit sharing amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_EmployeeProfitSharingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FixedAmountsPerHourForEachCoveredEmployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fixed amount per hour for each covered employees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FixedAmountsPerHourForEachCoveredEmployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageOfCollectiveBargainingAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of collective bargaining agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfCollectiveBargainingAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentagePaymentOfWorkersDailyIntegratedSalary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage payment of workers daily integrated salary.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentagePaymentOfWorkersDailyIntegratedSalary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageShareOfEmployersProfits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage share of employers profits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageShareOfEmployersProfits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicEmployeesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicEmployeesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_VEBABenefitTrustMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_VEBABenefitTrustMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_Plans401KMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_Plans401KMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>85
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6618621184">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Employee benefits (Schedule of Net Cost of Period Related to Retirement Benefits Plan) (Details)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract', window );"><strong>Disclosure of defined benefit plans [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfDiscountRates', window );">Discount rate</a></td>
<td class="nump">9.50%<span></span>
</td>
<td class="nump">7.50%<span></span>
</td>
<td class="nump">6.75%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases', window );">Rate of salary increase</a></td>
<td class="nump">4.50%<span></span>
</td>
<td class="nump">4.50%<span></span>
</td>
<td class="nump">4.50%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfDiscountRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfDiscountRates</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansAbstract</td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6726630304">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits (Schedule of Components of Net Cost of Benefits Plan to Employees) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="nump">$ 2,697<span></span>
</td>
<td class="nump">$ 5,697<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FinancialCostNetDefinedBenefitLiabilityAsset', window );">Financial cost</a></td>
<td class="nump">4,025<span></span>
</td>
<td class="nump">6,637<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset', window );">Past service cost</a></td>
<td class="num">(1,481)<span></span>
</td>
<td class="nump">3,439<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial losses (gains) recognized in the year</a></td>
<td class="num">(17,928)<span></span>
</td>
<td class="num">(4,339)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DefinedBenefitsCosts', window );">Net cost of benefits</a></td>
<td class="num">(9,910)<span></span>
</td>
<td class="num">(8,097)<span></span>
</td>
<td class="nump">$ 9,891<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_EmployeesMember', window );">Employees [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="nump">2,839<span></span>
</td>
<td class="nump">5,697<span></span>
</td>
<td class="nump">5,749<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FinancialCostNetDefinedBenefitLiabilityAsset', window );">Financial cost</a></td>
<td class="nump">4,025<span></span>
</td>
<td class="nump">6,637<span></span>
</td>
<td class="nump">6,247<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset', window );">Past service cost</a></td>
<td class="nump">1,481<span></span>
</td>
<td class="num">(3,575)<span></span>
</td>
<td class="num">(7,906)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset', window );">Anticipated reduction obligations</a></td>
<td class="num">(327)<span></span>
</td>
<td class="num">(12,517)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial losses (gains) recognized in the year</a></td>
<td class="num">(17,928)<span></span>
</td>
<td class="num">(4,339)<span></span>
</td>
<td class="nump">5,801<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DefinedBenefitsCosts', window );">Net cost of benefits</a></td>
<td class="num">$ (9,910)<span></span>
</td>
<td class="num">$ (8,097)<span></span>
</td>
<td class="nump">$ 9,891<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 141<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 141<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_141_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Anticipated reduction obligations in defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DefinedBenefitsCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net cost of benefits during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DefinedBenefitsCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FinancialCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from financial cost in the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FinancialCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_EmployeesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_EmployeesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R75.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6619550416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits (Schedule of Components of Expense) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract', window );"><strong>Disclosure of defined benefit plans [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DefinedBenefitCostOfSales', window );">Cost of sales</a></td>
<td class="num">$ (5,550)<span></span>
</td>
<td class="num">$ (4,534)<span></span>
</td>
<td class="nump">$ 5,539<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DefinedBenefitAdministrativeExpenses', window );">Administrative expenses</a></td>
<td class="num">(4,360)<span></span>
</td>
<td class="num">(3,563)<span></span>
</td>
<td class="nump">4,352<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DefinedBenefitsCosts', window );">Net cost of benefits</a></td>
<td class="num">$ (9,910)<span></span>
</td>
<td class="num">$ (8,097)<span></span>
</td>
<td class="nump">$ 9,891<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DefinedBenefitAdministrativeExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Administrative expenses during period for defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DefinedBenefitAdministrativeExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DefinedBenefitCostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cost of sales during period for defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DefinedBenefitCostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DefinedBenefitsCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net cost of benefits during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DefinedBenefitsCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>R76.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6756367744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits (Schedule of Defined Benefit Obligation and Balance of Liability) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract', window );"><strong>Disclosure of defined benefit plans [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans', window );">Opening balance of the defined benefit obligation</a></td>
<td class="nump">$ 91,822<span></span>
</td>
<td class="nump">$ 99,783<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="nump">2,697<span></span>
</td>
<td class="nump">5,697<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset', window );">Past service cost</a></td>
<td class="nump">1,481<span></span>
</td>
<td class="num">(3,439)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FinancialCostNetDefinedBenefitLiabilityAsset', window );">Financial cost</a></td>
<td class="nump">4,025<span></span>
</td>
<td class="nump">6,637<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial losses (gains)</a></td>
<td class="num">(17,928)<span></span>
</td>
<td class="num">(4,339)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="num">(327)<span></span>
</td>
<td class="num">(12,517)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans', window );">Closing balance of the defined benefit obligation</a></td>
<td class="nump">$ 81,770<span></span>
</td>
<td class="nump">$ 91,822<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 141<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 140<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_140_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilityAssetOfDefinedBenefitPlans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 141<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_141_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2018-01-01<br> -Paragraph 141<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=19&amp;date=2018-03-01&amp;anchor=para_141_g&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FinancialCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from financial cost in the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FinancialCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>89
<FILENAME>R77.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6737030624">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Income taxes (Narrative) (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>MXN ($)</div>
</th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Effective tax rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">17.92%<span></span>
</td>
<td class="nump">17.92%<span></span>
</td>
<td class="nump">37.21%<span></span>
</td>
<td class="nump">17.68%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 9,014,364<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember', window );">GV do Brasil Industria e Comercio of Aco LTDA [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,025,000<span></span>
</td>
<td class="nump">$ 1,025,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember', window );">GV do Brasil Industria e Comercio of Aco LTDA [Member] | Brazil, Brazil Real [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 202,008<span></span>
</td>
<td class="nump">$ 202,008<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember', window );">Mexican companies [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Effective tax rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DescriptionOfDecreeIssuedByFinanceMinistry', window );">Description of decree issued by finance ministry</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">As of November 18, 2015, the Finance Ministry (SHCP) issued a decree in which a fiscal incentive is given to those who pay income tax (ISR) under terms of the Titles II or IV, Chapter II, Section I of the Law of ISR, to the taxpayers who had obtained income from its business activity in the last period, up to 100 million pesos.<span></span>
</td>
<td class="text">As of November 18, 2015, the Finance Ministry (SHCP) issued a decree in which a fiscal incentive is given to those who pay income tax (ISR) under terms of the Titles II or IV, Chapter II, Section I of the Law of ISR, to the taxpayers who had obtained income from its business activity in the last period, up to 100 million pesos.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfInvestmentOfNewFixedAssets', window );">Percentage of investment of new fixed assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">69.00%<span></span>
</td>
<td class="nump">69.00%<span></span>
</td>
<td class="nump">85.00%<span></span>
</td>
<td class="nump">82.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=simecb_RepublicMember', window );">Republic [Member] | USD [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 240,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">expire between 2033 and 2038<span></span>
</td>
<td class="text">expire between 2033 and 2038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=simecb_StateAndLocalMember', window );">State and local [Member] | USD [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 338,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">expire between 2019 and 2038<span></span>
</td>
<td class="text">expire between 2019 and 2038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_CA', window );">Canada [Member] | USD [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 4,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">expire between 2032 and 2037<span></span>
</td>
<td class="text">expire between 2032 and 2037<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">This amount includes $ 9,014,364 corresponding to a tax loss from the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated in the future.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ApplicableTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ApplicableTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxEffectOfTaxLosses</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income taxes (Schedule of Income Tax Charged (Credited)) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
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<td class="nump">$ 752,462<span></span>
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<td class="nump">$ 1,122,809<span></span>
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<td class="nump">$ 936,394<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="nump">67,745<span></span>
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<td class="nump">19<span></span>
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<td class="nump">6,751<span></span>
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<td class="nump">408,141<span></span>
</td>
<td class="nump">656,060<span></span>
</td>
<td class="nump">660,916<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember', window );">Foreign companies [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxExpenseIncome', window );">Income tax</a></td>
<td class="nump">444,104<span></span>
</td>
<td class="nump">44,751<span></span>
</td>
<td class="nump">60,965<span></span>
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<td class="num">$ (167,528)<span></span>
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<td class="nump">$ 421,979<span></span>
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<td class="nump">$ 207,762<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 80<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_80_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss</td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems</td>
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<td><strong> Data Type:</strong></td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=26&amp;date=2018-03-01&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember</td>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6726469072">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Income taxes (Schedule of Income Tax Expense (Benefit)) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract', window );"><strong>Major components of tax expense (income) [abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ExpectedBenefitTaxExpense', window );">Expected benefit, expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,308,828<span></span>
</td>
<td class="nump">$ 890,249<span></span>
</td>
<td class="nump">$ 1,591,129<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract', window );"><strong>Increase (decrease) as a result of:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncreaseDecreaseInInflationEffectsNet', window );">Inflation effects, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(114,419)<span></span>
</td>
<td class="num">(217,249)<span></span>
</td>
<td class="num">(62,708)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectFromChangeInTaxRate', window );">Effect between nominal rate from USA and Mexico</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(35,914)<span></span>
</td>
<td class="num">(16,572)<span></span>
</td>
<td class="nump">157,366<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers', window );">Benefit from utilization of tax loss carry-forward and others</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,238,444)<span></span>
</td>
<td class="num">(115,068)<span></span>
</td>
<td class="num">(1,165,805)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Others, net (includes permanent items)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">832,411<span></span>
</td>
<td class="nump">581,449<span></span>
</td>
<td class="nump">416,412<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income tax expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 752,462<span></span>
</td>
<td class="nump">$ 1,122,809<span></span>
</td>
<td class="nump">$ 936,394<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Effective tax rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">17.92%<span></span>
</td>
<td class="nump">37.21%<span></span>
</td>
<td class="nump">17.68%<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">This amount corresponds to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">This amount includes $ 9,014,364 corresponding to a tax loss from the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated in the future.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ApplicableTaxRate">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ApplicableTaxRate</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=26&amp;date=2018-03-01&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxEffectFromChangeInTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxEffectFromChangeInTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Benefit from utilization of tax loss carry-forward and others.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ExpectedBenefitTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expected benefit, expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ExpectedBenefitTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IncreaseDecreaseInInflationEffectsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of inflation effects, net</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncreaseDecreaseInInflationEffectsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R80.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6736997008">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income taxes (Schedule of Tax Losses Pending of Amortize) (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr><th class="th" colspan="2">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 10,772,446<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate1Member', window );">2010 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2020<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 18,568<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate2Member', window );">2011 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 9,050,488<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate3Member', window );">2012 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 46<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate4Member', window );">2013 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2023<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 81,169<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate5Member', window );">2014 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2024<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 38,287<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate6Member', window );">2015 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2025<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 38,213<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate7Member', window );">2016 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2026<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 239,593<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate8Member', window );">2017 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2027<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 721,839<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate9Member', window );">2018 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2028<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 584,243<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">This amount includes $ 9,014,364 corresponding to a tax loss from the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated in the future.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits</td>
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<tr>
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<td>xbrli:stringItemType</td>
</tr>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems</td>
</tr>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TaxLossesPendingOfAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tax losses pending of amortization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TaxLossesPendingOfAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate1Member</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate2Member</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate3Member</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate4Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate4Member</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate5Member</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate6Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate6Member</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate7Member</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate8Member</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
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<td><strong> Balance Type:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate9Member</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<head>
<title></title>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6735616720">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Income taxes (Schedule of Deferred Income Tax Liability) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxAssetsAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred tax assets</a></td>
<td class="nump">$ 114,269<span></span>
</td>
<td class="nump">$ 145,285<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxLiabilityAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">3,622,015<span></span>
</td>
<td class="nump">3,513,261<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax liabilities, net</a></td>
<td class="nump">3,507,746<span></span>
</td>
<td class="nump">3,367,976<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_AllowanceForCreditLossesMember', window );">Allowance for doubtful accounts [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxAssetsAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred tax assets</a></td>
<td class="nump">1,045<span></span>
</td>
<td class="nump">64,434<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherProvisionsMember', window );">Provisions [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxAssetsAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred tax assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">977<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxLiabilityAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">57,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_AdvancesFromCustomersMember', window );">Advances from customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxAssetsAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred tax assets</a></td>
<td class="nump">113,224<span></span>
</td>
<td class="nump">79,874<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Property, plant and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxLiabilityAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">3,224,295<span></span>
</td>
<td class="nump">3,161,272<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherIntangibleAssetsMember', window );">Intangible assets from Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxLiabilityAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">310,025<span></span>
</td>
<td class="nump">298,566<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_PrepaidExpensesMember', window );">Prepaid expenses [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxLiabilityAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">$ 29,879<span></span>
</td>
<td class="nump">$ 53,423<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DeferredTaxAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DeferredTaxAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DeferredTaxLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DeferredTaxLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_AllowanceForCreditLossesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_AllowanceForCreditLossesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherProvisionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherProvisionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_AdvancesFromCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_AdvancesFromCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherIntangibleAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherIntangibleAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_PrepaidExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_PrepaidExpensesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6737085616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' equity (Narrative) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfLegalReserve', window );">Percentage of legal reserve</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Legal reserve amount</a></td>
<td class="nump">$ 484,046<span></span>
</td>
<td class="nump">$ 484,046<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfNominalCapital', window );">Percentage of nominal capital</a></td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalReserve', window );">Reserve</a></td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncreaseDecreaseReserveAmount', window );">Increase reserve amount</a></td>
<td class="nump">5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TreasuryShares', window );">Treasury Shares</a></td>
<td class="nump">31,066,207<span></span>
</td>
<td class="nump">3,662,564<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfTreasuryShares', window );">Treasury amount</a></td>
<td class="nump">1,903,610<span></span>
</td>
<td class="nump">267,553<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions', window );">Profit (loss) on treasury shares</a></td>
<td class="nump">$ 4,239<span></span>
</td>
<td class="nump">$ 22,842<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, Shares</a></td>
<td class="nump">90,850,000<span></span>
</td>
<td class="nump">90,850,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_VariableCapitalShares', window );">Variable capital, Shares</a></td>
<td class="nump">406,859,000<span></span>
</td>
<td class="nump">406,859,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassISharesMember', window );">Class I Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, Shares</a></td>
<td class="nump">90,850,050<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassIISharesMember', window );">Class II Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, Shares</a></td>
<td class="nump">406,859,164<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CapitalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the capital reserves.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfTreasuryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfTreasuryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TreasuryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>An entity&#8217;s own equity instruments, held by the entity or other members of the consolidated group.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 32<br> -IssueDate 2018-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=32&amp;date=2018-03-01&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TreasuryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FixedCapitalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of fixed capital, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FixedCapitalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ifrs statement [Line Items]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IncreaseDecreaseReserveAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase reserve amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncreaseDecreaseReserveAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageOfLegalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of legal reserve.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfLegalReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageOfNominalCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of nominal capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfNominalCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_VariableCapitalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of variable capital, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_VariableCapitalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassISharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=simecb_ClassISharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassIISharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=simecb_ClassIISharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R83.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6735051168">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Stockholders' equity (Schedule of Common Stock) (Details) - MXN ($)<br> shares in Thousands, $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfClassesOfShareCapitalAbstract', window );"><strong>Disclosure of classes of share capital [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, Shares</a></td>
<td class="nump">90,850<span></span>
</td>
<td class="nump">90,850<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_VariableCapitalShares', window );">Variable capital, Shares</a></td>
<td class="nump">406,859<span></span>
</td>
<td class="nump">406,859<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ShareCapital', window );">Share capital, Shares</a></td>
<td class="nump">497,709<span></span>
</td>
<td class="nump">497,709<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesAuthorised', window );">Total shares</a></td>
<td class="nump">497,709<span></span>
</td>
<td class="nump">497,709<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalAmount', window );">Fixed capital, Amount</a></td>
<td class="nump">$ 441,786<span></span>
</td>
<td class="nump">$ 441,786<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_VariableCapitalAmount', window );">Variable capital, Amount</a></td>
<td class="nump">1,978,444<span></span>
</td>
<td class="nump">1,978,444<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ShareCapitalAmount', window );">Share capital, Amount</a></td>
<td class="nump">2,420,230<span></span>
</td>
<td class="nump">2,420,230<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_EffectOfRestatementAmount', window );">Effect of restatement, Amount</a></td>
<td class="nump">412,038<span></span>
</td>
<td class="nump">412,038<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_SharesAmount', window );">Total shares, Amount</a></td>
<td class="nump">$ 2,832,268<span></span>
</td>
<td class="nump">$ 2,832,268<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfClassesOfShareCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfClassesOfShareCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesAuthorised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares authorised.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_79_a_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesAuthorised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_EffectOfRestatementAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Effect of restatement, Amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_EffectOfRestatementAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FixedCapitalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fixed capital, Amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FixedCapitalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FixedCapitalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of fixed capital, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FixedCapitalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ShareCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of share capital, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ShareCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ShareCapitalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Share capital, Amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ShareCapitalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_SharesAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The value of number of shares authorised.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_SharesAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_VariableCapitalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Variable capital, Amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_VariableCapitalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_VariableCapitalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of variable capital, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_VariableCapitalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>96
<FILENAME>R84.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732260912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' equity (Schedule of Reconciliation of Number of Shares Outstanding) (Details) - shares<br> shares in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfClassesOfShareCapitalAbstract', window );"><strong>Disclosure of classes of share capital [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Shares outstanding at beginning of year</a></td>
<td class="nump">494,047<span></span>
</td>
<td class="nump">497,586<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding', window );">(Repurchase) issuance of capital shares, net</a></td>
<td class="num">(140)<span></span>
</td>
<td class="num">(3,539)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Shares outstanding at year end</a></td>
<td class="nump">493,907<span></span>
</td>
<td class="nump">494,047<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfClassesOfShareCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfClassesOfShareCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R85.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6730630960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-controlling interest (Schedule of Non-controlling Interest Changes) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNoncontrollingInterestAbstract', window );"><strong>Disclosure of Non-controlling interest [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Balance at beginning of year</a></td>
<td class="num">$ (108,572)<span></span>
</td>
<td class="num">$ (105,186)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests', window );">Share of profits and losses for the year</a></td>
<td class="num">(206,417)<span></span>
</td>
<td class="num">(145)<span></span>
</td>
<td class="nump">$ 1,458,377<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ShareOfTranslationEffectsOfForeignSubsidiaries', window );">Share of translation effects of foreign subsidiaries</a></td>
<td class="num">(8,380)<span></span>
</td>
<td class="num">(3,241)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Balance at the end of the year</a></td>
<td class="num">$ (323,369)<span></span>
</td>
<td class="num">$ (108,572)<span></span>
</td>
<td class="num">$ (105,186)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 12<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_12_f&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph q<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_q&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 10<br> -IssueDate 2018-01-01<br> -Paragraph 22<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=10&amp;date=2018-03-01&amp;anchor=para_22&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 12<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_12_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81B_a_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfNoncontrollingInterestAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DisclosureOfNoncontrollingInterestAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ShareOfTranslationEffectsOfForeignSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Share of translation effects of foreign subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ShareOfTranslationEffectsOfForeignSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>98
<FILENAME>R86.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6761216816">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Transactions and balances with related parties (Narrative) (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Jan. 12, 2017 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,032,599<span></span>
</td>
<td class="nump">$ 2,364,545<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Interest rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.25%<span></span>
</td>
<td class="nump">0.25%<span></span>
</td>
<td class="nump">0.25%<span></span>
</td>
<td class="nump">0.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AverageForeignExchangeRate', window );">Exchange rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19.23<span></span>
</td>
<td class="nump">18.94<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BorrowingsPayable', window );">Loan payable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50,000<span></span>
</td>
<td class="nump">$ 50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvMember', window );">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 43,433<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,039<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalanceAmount', window );">Balance amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44,472<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvMember', window );">Compania Manufacturera de Tubos, S.A. de C.V. [Member] | USD [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,209,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_LaminadoraVistaHermosaCompanySadecvMember', window );">Laminadora Vista Hermosa Company, S.A. de C.V [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">182,256<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">915<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalanceAmount', window );">Balance amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">183,171<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_LaminadoraVistaHermosaCompanySadecvMember', window );">Laminadora Vista Hermosa Company, S.A. de C.V [Member] | USD [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,272,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember', window );">Operadora Compania Mexicana de Tubos S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37,347<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">885<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalanceAmount', window );">Balance amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,232<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember', window );">Operadora Compania Mexicana de Tubos S.A. de C.V. [Member] | USD [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,900,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvOneMember', window );">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37,347<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">499,278<span></span>
</td>
<td class="nump">$ 422,338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">730,278<span></span>
</td>
<td class="nump">530,281<span></span>
</td>
<td class="nump">88,433<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,653<span></span>
</td>
<td class="nump">9,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalanceAmount', window );">Balance amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">518,931<span></span>
</td>
<td class="nump">431,538<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ValueAddedTaxPayables', window );">Value added tax payables</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,714<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BorrowingsPayable', window );">Loan payable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">211,347<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member] | USD [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 21,400,000<span></span>
</td>
<td class="nump">$ 25,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvOneMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">186,752<span></span>
</td>
<td class="nump">89,363<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,881<span></span>
</td>
<td class="nump">9,380<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalanceAmount', window );">Balance amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3<span></span>
</td>
<td class="nump">98,743<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember', window );">Proyectos Comercializadora el Ninzi, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,455,153<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,549,352<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,695,921<span></span>
</td>
<td class="nump">1,571,048<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">136,022<span></span>
</td>
<td class="nump">124,873<span></span>
</td>
<td class="nump">18,906<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalanceAmount', window );">Balance amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">376,790<span></span>
</td>
<td class="nump">1,695,921<span></span>
</td>
<td class="nump">1,571,048<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ValueAddedTaxPayables', window );">Value added tax payables</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,790<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">296,959<span></span>
</td>
<td class="nump">721,382<span></span>
</td>
<td class="nump">680,432<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">806,397<span></span>
</td>
<td class="nump">705,064<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65,664<span></span>
</td>
<td class="nump">60,383<span></span>
</td>
<td class="nump">24,632<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalanceAmount', window );">Balance amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 579,047<span></span>
</td>
<td class="nump">$ 806,397<span></span>
</td>
<td class="nump">705,064<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AverageForeignExchangeRate', window );">Exchange rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">21.9076<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughForeignExchangeFinancialAssets', window );">Exchange amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 721,382<span></span>
</td>
<td class="nump">$ 3,945<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member] | USD [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,928,400<span></span>
</td>
</tr>
<tr><td colspan="8"></td></tr>
<tr><td colspan="8"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Average exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AverageForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AverageForeignExchangeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Borrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Borrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughForeignExchangeFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph IG20B<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_IG20B&amp;doctype=Implementation%20Guidance<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 35H<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughForeignExchangeFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest recognised as a liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ValueAddedTaxPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of payables related to a value added tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ValueAddedTaxPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BalanceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balance amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_BalanceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BorrowingsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Borrowings payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_BorrowingsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_LaminadoraVistaHermosaCompanySadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_LaminadoraVistaHermosaCompanySadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>99
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6735670080">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Transactions and balances with related parties (Schedule of Transactions with Related Parties) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_HoldingCompanyAbstract', window );"><strong>Holding company</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenses', window );">Interest expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 7,346<span></span>
</td>
<td class="nump">$ 5,325<span></span>
</td>
<td class="nump">$ 4,590<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions', window );">Interest income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">210,514<span></span>
</td>
<td class="nump">198,054<span></span>
</td>
<td class="nump">49,321<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ManagementPersonnelAbstract', window );"><strong>Management staff</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdministrativeServicesExpenditures', window );">Administrative services expenditures</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">23,494<span></span>
</td>
<td class="nump">25,603<span></span>
</td>
<td class="nump">23,717<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherRelatedPartiesAbstract', window );"><strong>Other related parties</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20,375<span></span>
</td>
<td class="nump">3,632<span></span>
</td>
<td class="nump">5,160<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchasesOfGoodsRelatedPartyTransactions', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">372,759<span></span>
</td>
<td class="nump">51,760<span></span>
</td>
<td class="nump">324,145<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits', window );">Direct short-term benefits</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 90,600<span></span>
</td>
<td class="nump">$ 82,447<span></span>
</td>
<td class="nump">$ 71,629<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Correspond to the salaries, allowances and bonuses paid to the executives of Simec.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2018-01-01<br> -Paragraph 17<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=24&amp;date=2018-03-01&amp;anchor=para_17_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchasesOfGoodsRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2018-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=24&amp;date=2018-03-01&amp;anchor=para_21_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchasesOfGoodsRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2018-01-01<br> -Paragraph 21<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=24&amp;date=2018-03-01&amp;anchor=para_21_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2018-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=24&amp;date=2018-03-01&amp;anchor=para_21_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdministrativeServicesExpenditures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Administrative services expenditures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdministrativeServicesExpenditures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_HoldingCompanyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_HoldingCompanyAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_InterestExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Interest expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_InterestExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ManagementPersonnelAbstract">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">simecb_OtherRelatedPartiesAbstract</td>
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<DOCUMENT>
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<head>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6757750752">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Transactions and balances with related parties (Schedule of Balances Receivable from and Payable to Related Parties) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">$ 15,731<span></span>
</td>
<td class="nump">$ 201,464<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">265,875<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLoansAndReceivables', window );">Loans to related parties, long term</a></td>
<td class="nump">1,686,115<span></span>
</td>
<td class="nump">3,032,599<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalancesReceivable', window );">Balances receivable</a></td>
<td class="nump">281,606<span></span>
</td>
<td class="nump">201,464<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermDeposits', window );">Total long term</a></td>
<td class="nump">2,334,396<span></span>
</td>
<td class="nump">3,680,880<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">334,591<span></span>
</td>
<td class="nump">251,676<span></span>
</td>
<td class="nump">$ 218,849<span></span>
</td>
<td class="nump">$ 7,867<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Loans from related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">980,807<span></span>
</td>
<td class="nump">1,010,159<span></span>
</td>
<td class="nump">1,012,667<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalancePayable', window );">Balance payable</a></td>
<td class="nump">334,591<span></span>
</td>
<td class="nump">1,232,484<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaLaminadoraVistaHermosaSadecvMember', window );">Compania Laminadora Vista Hermosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">360<span></span>
</td>
<td class="nump">3,056<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">183,171<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,281<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">730,278<span></span>
</td>
<td class="nump">530,281<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">205,879<span></span>
</td>
<td class="nump">205,902<span></span>
</td>
<td class="nump">204,917<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Loans from related parties</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">226,820<span></span>
</td>
<td class="nump">222,626<span></span>
</td>
<td class="nump">221,628<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraConstrualcoSadecvMember', window );">Operadora Construalco, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">548<span></span>
</td>
<td class="nump">793<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvMember', window );">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,153<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">44,472<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">6,220<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraIndustrialdeHerramientasSadecvMember', window );">Operadora Industrial de Herramientas, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">912<span></span>
</td>
<td class="nump">1,731<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_JoistdelGolfosadecvMember', window );">Joist del Golfo, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">6,516<span></span>
</td>
<td class="nump">5,328<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">1,597<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">579,047<span></span>
</td>
<td class="nump">806,397<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,096<span></span>
</td>
<td class="nump">2,122<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember', window );">Proyectos Comercializadora el Ninzi, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">145,824<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">376,790<span></span>
</td>
<td class="nump">1,695,921<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember', window );">Other accounts receivable by operation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">5,798<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">126,770<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember', window );">Operadora Compania Mexicana de Tubos S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">38,232<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AcerosyLaminadosSigosaSadecvMember', window );">Aceros y Laminados Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">1,854<span></span>
</td>
<td class="nump">1,854<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_HoldingProtelSadecvMember', window );">Holding Protel, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,593<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialSadecvMember', window );">Pytsa Industrial, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">3,083<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPerfilesSigosaSadecvMember', window );">Operadora Perfiles Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">112,587<span></span>
</td>
<td class="nump">11,777<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPytsaIndustrialSadecvMember', window );">Operadora Pytsa Industrial, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">5,185<span></span>
</td>
<td class="nump">20,381<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember', window );">Tuberias Procarsa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">1,942<span></span>
</td>
<td class="nump">3,866<span></span>
</td>
<td class="nump">3,943<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Loans from related parties</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">591,789<span></span>
</td>
<td class="nump">618,118<span></span>
</td>
<td class="nump">622,061<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProcarsaTubeAndPipecoMember', window );">Procarsa Tube and Pipe Co. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Loans from related parties</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">59,648<span></span>
</td>
<td class="nump">62,303<span></span>
</td>
<td class="nump">62,303<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialDeMexicoSadecvMember', window );">Pytsa Industrial de Mexico, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Loans from related parties</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">102,550<span></span>
</td>
<td class="nump">$ 107,112<span></span>
</td>
<td class="nump">$ 106,675<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OthersRelatedPartiesMember', window );">Others [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">$ 924<span></span>
</td>
<td class="nump">$ 1,124<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLoansAndReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current loans and receivables. [Refer: Loans and receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 8<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_8_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLoansAndReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of long-term deposits held by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLoansAndReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current loans and receivables. [Refer: Loans and receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 8<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_8_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLoansAndReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BalancePayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balance payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_BalancePayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BalancesReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_BalancesReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaLaminadoraVistaHermosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaLaminadoraVistaHermosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraConstrualcoSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraConstrualcoSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraIndustrialdeHerramientasSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraIndustrialdeHerramientasSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_JoistdelGolfosadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_JoistdelGolfosadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AcerosyLaminadosSigosaSadecvMember">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AcerosyLaminadosSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_HoldingProtelSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_HoldingProtelSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPerfilesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPerfilesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPytsaIndustrialSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPytsaIndustrialSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProcarsaTubeAndPipecoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProcarsaTubeAndPipecoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialDeMexicoSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialDeMexicoSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OthersRelatedPartiesMember">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OthersRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
<FILENAME>R89.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6757844608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cost of sales and expenses by their nature (Schedule of Cost of Sales and Administration Expenses) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNatureAbstract', window );"><strong>Expenses by nature [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Raw materials and consumables</a></td>
<td class="nump">$ 15,565,242<span></span>
</td>
<td class="nump">$ 11,268,400<span></span>
</td>
<td class="nump">$ 10,968,932<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EnergyExpense', window );">Electrical energy</a></td>
<td class="nump">2,536,387<span></span>
</td>
<td class="nump">2,123,658<span></span>
</td>
<td class="nump">1,767,149<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FerroalloysExpense', window );">Ferroalloys</a></td>
<td class="nump">1,973,586<span></span>
</td>
<td class="nump">1,734,914<span></span>
</td>
<td class="nump">1,403,206<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RefractoriesExpense', window );">Refractories</a></td>
<td class="nump">613,563<span></span>
</td>
<td class="nump">492,781<span></span>
</td>
<td class="nump">466,815<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OxygenExpense', window );">Oxygen</a></td>
<td class="nump">279,272<span></span>
</td>
<td class="nump">213,838<span></span>
</td>
<td class="nump">211,051<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ElectrodesExpense', window );">Electrodes</a></td>
<td class="nump">1,463,091<span></span>
</td>
<td class="nump">419,741<span></span>
</td>
<td class="nump">276,473<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FuelExpense', window );">Gas and fuels</a></td>
<td class="nump">766,163<span></span>
</td>
<td class="nump">612,605<span></span>
</td>
<td class="nump">518,072<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LaborExpense', window );">Labor</a></td>
<td class="nump">3,181,556<span></span>
</td>
<td class="nump">2,699,414<span></span>
</td>
<td class="nump">2,931,108<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpense', window );">Operation materials</a></td>
<td class="nump">954,415<span></span>
</td>
<td class="nump">1,000,752<span></span>
</td>
<td class="nump">890,002<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">1,112,418<span></span>
</td>
<td class="nump">1,465,759<span></span>
</td>
<td class="nump">1,429,380<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepairsAndMaintenanceExpense', window );">Maintenance</a></td>
<td class="nump">2,243,255<span></span>
</td>
<td class="nump">2,586,507<span></span>
</td>
<td class="nump">2,565,772<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PropertyTaxExpensePropertyTaxExpense', window );">Other expenses</a></td>
<td class="nump">954,379<span></span>
</td>
<td class="nump">615,100<span></span>
</td>
<td class="nump">625,120<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total expense</a></td>
<td class="nump">31,643,327<span></span>
</td>
<td class="nump">25,233,469<span></span>
</td>
<td class="nump">24,053,080<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="nump">30,563,315<span></span>
</td>
<td class="nump">23,994,526<span></span>
</td>
<td class="nump">22,775,593<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="nump">$ 1,080,012<span></span>
</td>
<td class="nump">$ 1,238,943<span></span>
</td>
<td class="nump">$ 1,277,487<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity classifies as being administrative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=26&amp;date=2018-03-01&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_d&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 104<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EnergyExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from the consumption of energy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EnergyExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseByNature">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseByNature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseByNatureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseByNatureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FuelExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from the consumption of fuel.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FuelExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OperatingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of all operating expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OperatingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RawMaterialsAndConsumablesUsed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RawMaterialsAndConsumablesUsed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepairsAndMaintenanceExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepairsAndMaintenanceExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ElectrodesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of electrodes expense during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ElectrodesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FerroalloysExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of ferroalloys expense during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FerroalloysExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LaborExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of labor expense during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LaborExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OxygenExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of oxygen expense during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OxygenExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PropertyTaxExpensePropertyTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PropertyTaxExpensePropertyTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RefractoriesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of refractories expense during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RefractoriesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
<FILENAME>R90.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6738004128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other (income) expenses, net (Schedule of Other Income (Expenses) Net) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AnalysisOfIncomeAndExpenseAbstract', window );"><strong>Analysis of income and expense [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CancellationOfBalances', window );">Cancellation of balances</a></td>
<td class="nump">$ 786<span></span>
</td>
<td class="nump">$ 2,615<span></span>
</td>
<td class="nump">$ 9,844<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UninstallingExpensesOfEquipmentFuch', window );">Uninstalling expenses of equipment Fuch</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">35,293<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LandTreatments', window );">Land treatments in Pacific Steel, Inc.</a></td>
<td class="nump">8,922<span></span>
</td>
<td class="nump">7,674<span></span>
</td>
<td class="nump">9,833<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherExpenseByFunction', window );">Other expenses</a></td>
<td class="nump">9,708<span></span>
</td>
<td class="nump">10,289<span></span>
</td>
<td class="nump">54,970<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_SaleOfScrap', window );">Sale of scrap</a></td>
<td class="num">(9,865)<span></span>
</td>
<td class="num">(10,434)<span></span>
</td>
<td class="num">(10,428)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RecoveryOfLoss', window );">Recovery of loss</a></td>
<td class="num">(6,405)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UpdateOfBalancesInFavorInTaxes', window );">Update of balances in favor in taxes</a></td>
<td class="num">(2,699)<span></span>
</td>
<td class="num">(519)<span></span>
</td>
<td class="num">(1,739)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="num">(5,791)<span></span>
</td>
<td class="num">(6,270)<span></span>
</td>
<td class="num">(6,605)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherIncomeNet', window );">Other income</a></td>
<td class="num">(24,760)<span></span>
</td>
<td class="num">(17,223)<span></span>
</td>
<td class="num">(18,772)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherIncomeAndOtherExpensesNet', window );">Other (income) and other expenses, net</a></td>
<td class="num">$ (15,052)<span></span>
</td>
<td class="num">$ (6,934)<span></span>
</td>
<td class="nump">$ 36,198<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AnalysisOfIncomeAndExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AnalysisOfIncomeAndExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherExpenseByFunction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=26&amp;date=2018-03-01&amp;anchor=para_35_b_vii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherExpenseByFunction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=26&amp;date=2018-03-01&amp;anchor=para_35_b_iv&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CancellationOfBalances">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cancellation of balances.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CancellationOfBalances</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LandTreatments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of land treatments in pacific steel, inc.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LandTreatments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OtherIncomeAndOtherExpensesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total other (income) and other expenses, net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherIncomeAndOtherExpensesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OtherIncomeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net amount of operating income that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherIncomeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RecoveryOfLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Recovery of loss.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RecoveryOfLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_SaleOfScrap">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sale of scrap.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_SaleOfScrap</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_UninstallingExpensesOfEquipmentFuch">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Uninstalling expenses of equipment fuch.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_UninstallingExpensesOfEquipmentFuch</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_UpdateOfBalancesInFavorInTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Update of balances in favor in taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_UpdateOfBalancesInFavorInTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>103
<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732656320">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial Instruments (Schedule of Book Value of Assets and liabilities Denominated in Foreign Currency) (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems', window );"><strong>Disclosure of nature and extent of risks arising from financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Short - term assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 26,100,965<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 22,866,256<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Short - term liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,992,168<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,480,069<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Currency risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems', window );"><strong>Disclosure of nature and extent of risks arising from financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Short - term assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,649,108<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,228,846<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Short - term liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,567,083<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,763,682<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsLiabilities', window );">Net monetary asset position in foreign currency</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,082,025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,465,164<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Currency risk [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems', window );"><strong>Disclosure of nature and extent of risks arising from financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsLiabilities', window );">Net monetary asset position in foreign currency</a></td>
<td class="nump">$ 309,414<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 327,592<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current assets less the amount of current liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R92.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6740963024">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial Instruments (Schedule of Additional Bank Lines of Credit) (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BankLoansCreditLinesAbstract', window );"><strong>Bank loans credit lines:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DrawnBalances', window );">Drawn balances</a></td>
<td class="nump">$ 350,000<span></span>
</td>
<td class="nump">$ 350,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UndrawnBalances', window );">Undrawn balances</a></td>
<td class="nump">128,681<span></span>
</td>
<td class="nump">108,865<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CreditExposure', window );">Available line balance</a></td>
<td class="nump">$ 221,319<span></span>
</td>
<td class="nump">$ 241,135<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CreditExposure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph IG24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_IG24_a&amp;doctype=Implementation%20Guidance&amp;book=b<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph IG25<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_IG25_b&amp;doctype=Implementation%20Guidance&amp;book=b<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 36<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_36_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CreditExposure</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BankLoansCreditLinesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_BankLoansCreditLinesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DrawnBalances">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Drawn balances.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DrawnBalances</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_UndrawnBalances">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Undrawn balances.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_UndrawnBalances</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R93.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732307824">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial information by segments (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_CA', window );">Canada [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfSales', window );">Percentage of sales</a></td>
<td class="nump">3.00%<span></span>
</td>
<td class="nump">4.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfGeographicalAreasLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfGeographicalAreasLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of sales.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_CA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_CA</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>106
<FILENAME>R94.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6759142736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial information by segments (Schedule of Information by Region) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">$ 35,678,253<span></span>
</td>
<td class="nump">$ 28,700,450<span></span>
</td>
<td class="nump">$ 27,515,565<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(30,563,315)<span></span>
</td>
<td class="num">(23,994,526)<span></span>
</td>
<td class="num">(22,775,593)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit income</a></td>
<td class="nump">5,114,938<span></span>
</td>
<td class="nump">4,705,924<span></span>
</td>
<td class="nump">4,739,972<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdministrativeExpenseIncome', window );">Administrative expenses</a></td>
<td class="num">(1,080,012)<span></span>
</td>
<td class="num">(1,238,943)<span></span>
</td>
<td class="num">(1,277,487)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="nump">15,052<span></span>
</td>
<td class="nump">6,934<span></span>
</td>
<td class="num">(36,198)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="nump">312,821<span></span>
</td>
<td class="nump">252,291<span></span>
</td>
<td class="nump">140,033<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenseIncomeNet', window );">Interest expense</a></td>
<td class="nump">16,511<span></span>
</td>
<td class="nump">54,404<span></span>
</td>
<td class="nump">40,170<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="num">(146,896)<span></span>
</td>
<td class="num">(654,362)<span></span>
</td>
<td class="nump">1,774,984<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">4,199,392<span></span>
</td>
<td class="nump">3,017,440<span></span>
</td>
<td class="nump">5,301,134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">752,462<span></span>
</td>
<td class="nump">1,122,809<span></span>
</td>
<td class="nump">936,394<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">3,446,930<span></span>
</td>
<td class="nump">1,894,631<span></span>
</td>
<td class="nump">4,364,740<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherInformationAbstract', window );"><strong>Other information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">1,112,418<span></span>
</td>
<td class="nump">1,465,759<span></span>
</td>
<td class="nump">1,429,381<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">48,853,823<span></span>
</td>
<td class="nump">45,976,531<span></span>
</td>
<td class="nump">41,879,728<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">13,344,820<span></span>
</td>
<td class="nump">11,658,995<span></span>
</td>
<td class="nump">8,648,055<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">1,994,465<span></span>
</td>
<td class="nump">3,039,501<span></span>
</td>
<td class="nump">3,100,259<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_MX', window );">Mexico [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">20,507,794<span></span>
</td>
<td class="nump">17,125,369<span></span>
</td>
<td class="nump">16,361,808<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(15,715,761)<span></span>
</td>
<td class="num">(13,340,648)<span></span>
</td>
<td class="num">(13,724,880)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit income</a></td>
<td class="nump">4,792,033<span></span>
</td>
<td class="nump">3,784,721<span></span>
</td>
<td class="nump">2,636,928<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdministrativeExpenseIncome', window );">Administrative expenses</a></td>
<td class="num">(592,218)<span></span>
</td>
<td class="num">(753,676)<span></span>
</td>
<td class="num">(901,849)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="nump">11,367<span></span>
</td>
<td class="num">(98,915)<span></span>
</td>
<td class="num">(40,134)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="nump">307,279<span></span>
</td>
<td class="nump">252,074<span></span>
</td>
<td class="nump">139,886<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenseIncomeNet', window );">Interest expense</a></td>
<td class="nump">52,226<span></span>
</td>
<td class="num">(7,459)<span></span>
</td>
<td class="nump">15,053<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="nump">445,289<span></span>
</td>
<td class="num">(1,291,909)<span></span>
</td>
<td class="nump">2,343,393<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">5,015,976<span></span>
</td>
<td class="nump">1,884,836<span></span>
</td>
<td class="nump">4,163,171<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">905,482<span></span>
</td>
<td class="nump">786,902<span></span>
</td>
<td class="nump">678,020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">4,110,494<span></span>
</td>
<td class="nump">1,097,934<span></span>
</td>
<td class="nump">3,485,151<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherInformationAbstract', window );"><strong>Other information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">587,407<span></span>
</td>
<td class="nump">677,665<span></span>
</td>
<td class="nump">620,354<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">40,617,874<span></span>
</td>
<td class="nump">32,878,144<span></span>
</td>
<td class="nump">33,152,640<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">8,458,465<span></span>
</td>
<td class="nump">1,134,438<span></span>
</td>
<td class="nump">4,161,650<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">1,552,587<span></span>
</td>
<td class="nump">2,394,541<span></span>
</td>
<td class="nump">2,169,375<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_US', window );">USA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">9,246,444<span></span>
</td>
<td class="nump">8,370,999<span></span>
</td>
<td class="nump">9,339,527<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(9,294,352)<span></span>
</td>
<td class="num">(7,814,180)<span></span>
</td>
<td class="num">(7,332,094)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit income</a></td>
<td class="num">(47,908)<span></span>
</td>
<td class="nump">556,819<span></span>
</td>
<td class="nump">2,007,433<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdministrativeExpenseIncome', window );">Administrative expenses</a></td>
<td class="num">(267,905)<span></span>
</td>
<td class="num">(257,001)<span></span>
</td>
<td class="num">(298,967)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="nump">3,685<span></span>
</td>
<td class="nump">105,849<span></span>
</td>
<td class="num">(1,481,573)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="nump">5,542<span></span>
</td>
<td class="nump">217<span></span>
</td>
<td class="nump">147<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenseIncomeNet', window );">Interest expense</a></td>
<td class="num">(99,985)<span></span>
</td>
<td class="num">(50,962)<span></span>
</td>
<td class="nump">45,120<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="nump">7,522<span></span>
</td>
<td class="num">(26,256)<span></span>
</td>
<td class="nump">42,727<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="num">(399,049)<span></span>
</td>
<td class="nump">328,666<span></span>
</td>
<td class="nump">3,187,793<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">7,145<span></span>
</td>
<td class="nump">322,444<span></span>
</td>
<td class="nump">256,089<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="num">(406,194)<span></span>
</td>
<td class="nump">6,222<span></span>
</td>
<td class="nump">2,931,704<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherInformationAbstract', window );"><strong>Other information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">268,635<span></span>
</td>
<td class="nump">538,699<span></span>
</td>
<td class="nump">551,650<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">10,181,967<span></span>
</td>
<td class="nump">10,548,895<span></span>
</td>
<td class="nump">9,684,303<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">10,815,692<span></span>
</td>
<td class="nump">10,760,999<span></span>
</td>
<td class="nump">9,893,536<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">433,154<span></span>
</td>
<td class="nump">622,785<span></span>
</td>
<td class="nump">816,586<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_BR', window );">Brazil [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">5,924,015<span></span>
</td>
<td class="nump">3,204,082<span></span>
</td>
<td class="nump">1,814,230<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(5,553,202)<span></span>
</td>
<td class="num">(2,839,698)<span></span>
</td>
<td class="num">(1,718,619)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit income</a></td>
<td class="nump">370,813<span></span>
</td>
<td class="nump">364,384<span></span>
</td>
<td class="nump">95,611<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdministrativeExpenseIncome', window );">Administrative expenses</a></td>
<td class="num">(219,889)<span></span>
</td>
<td class="num">(228,266)<span></span>
</td>
<td class="num">(76,671)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenseIncomeNet', window );">Interest expense</a></td>
<td class="num">(103,141)<span></span>
</td>
<td class="num">(65,186)<span></span>
</td>
<td class="nump">50,980<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="num">(602,747)<span></span>
</td>
<td class="nump">1,861<span></span>
</td>
<td class="nump">765,684<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="num">(554,964)<span></span>
</td>
<td class="nump">72,793<span></span>
</td>
<td class="nump">733,644<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="num">(160,165)<span></span>
</td>
<td class="nump">13,463<span></span>
</td>
<td class="nump">2,285<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="num">(394,799)<span></span>
</td>
<td class="nump">59,330<span></span>
</td>
<td class="nump">731,359<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherInformationAbstract', window );"><strong>Other information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">256,376<span></span>
</td>
<td class="nump">249,395<span></span>
</td>
<td class="nump">257,377<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">6,733,362<span></span>
</td>
<td class="nump">5,356,860<span></span>
</td>
<td class="nump">5,293,891<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">2,750,043<span></span>
</td>
<td class="nump">2,570,925<span></span>
</td>
<td class="nump">2,325,325<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">8,724<span></span>
</td>
<td class="nump">22,175<span></span>
</td>
<td class="nump">114,298<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=ifrs-full_EliminationOfIntersegmentAmountsMember', window );">Eliminations Between Segments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,477,637<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenseIncomeNet', window );">Interest expense</a></td>
<td class="nump">134,389<span></span>
</td>
<td class="nump">69,203<span></span>
</td>
<td class="num">(70,983)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="nump">3,040<span></span>
</td>
<td class="nump">661,942<span></span>
</td>
<td class="num">(1,376,820)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">137,429<span></span>
</td>
<td class="nump">731,145<span></span>
</td>
<td class="num">(2,783,474)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">137,429<span></span>
</td>
<td class="nump">731,145<span></span>
</td>
<td class="num">(2,783,474)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherInformationAbstract', window );"><strong>Other information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="num">(8,679,380)<span></span>
</td>
<td class="num">(2,807,367)<span></span>
</td>
<td class="num">(6,463,293)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="num">$ (8,679,380)<span></span>
</td>
<td class="num">$ (2,807,925)<span></span>
</td>
<td class="num">$ (7,940,930)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOperatingSegmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Section A Statement of cash flows for an entity other than a financial institution<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=sect_AStatementofcashflowsforanentityotherthanafinancialinstitution&amp;doctype=Illustrative%20Examples<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2018-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=21&amp;date=2018-03-01&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=26&amp;date=2018-03-01&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2018-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=4&amp;date=2018-03-02&amp;anchor=para_39L_e&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2018-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=17&amp;date=2018-03-01&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=5&amp;date=2018-03-01&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=5&amp;date=2018-03-01&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income arising from interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_e&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdministrativeExpenseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Primary financial statement caption encompassing administrative expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdministrativeExpenseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_InterestExpenseIncomeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_InterestExpenseIncomeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OtherInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_MX">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_MX</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_US">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_US</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_BR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_BR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=ifrs-full_EliminationOfIntersegmentAmountsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=ifrs-full_EliminationOfIntersegmentAmountsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>107
<FILENAME>R95.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6732727664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial information by segments (Schedule of Information on Products) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">$ 35,678,253<span></span>
</td>
<td class="nump">$ 28,700,450<span></span>
</td>
<td class="nump">$ 27,515,565<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_LightStructuralMember', window );">Light structural [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">1,654,720<span></span>
</td>
<td class="nump">1,557,567<span></span>
</td>
<td class="nump">1,467,727<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_StructuralMember', window );">Structural [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">2,441,079<span></span>
</td>
<td class="nump">2,232,979<span></span>
</td>
<td class="nump">3,321,771<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_BarsMember', window );">Bars [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">1,575,291<span></span>
</td>
<td class="nump">1,065,731<span></span>
</td>
<td class="nump">1,122,116<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_RebarMember', window );">Rebar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">12,363,530<span></span>
</td>
<td class="nump">8,931,862<span></span>
</td>
<td class="nump">7,449,278<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_FlatRebarMember', window );">Flat rebar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">2,271,347<span></span>
</td>
<td class="nump">1,552,578<span></span>
</td>
<td class="nump">1,090,841<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_HotRolledBarsMember', window );">Hot rolled bars [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">9,549,286<span></span>
</td>
<td class="nump">8,594,130<span></span>
</td>
<td class="nump">7,729,167<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_ColdDrawnBarsMember', window );">Cold drawn bars [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">3,779,385<span></span>
</td>
<td class="nump">3,370,150<span></span>
</td>
<td class="nump">3,207,924<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_OthersMember', window );">Others [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">$ 2,043,615<span></span>
</td>
<td class="nump">$ 1,395,453<span></span>
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<td class="nump">$ 3,126,741<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfProductsAndServicesLineItems</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=5&amp;date=2018-03-01&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6737711744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial information by segments (Schedule of Information About Geographical Areas) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 28,700,450<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">20,507,794<span></span>
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<td class="nump">17,125,369<span></span>
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<td class="nump">16,361,808<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">9,246,444<span></span>
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<td class="nump">8,370,999<span></span>
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<td class="nump">9,339,527<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">5,924,015<span></span>
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<td class="nump">3,204,082<span></span>
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<td class="nump">1,814,230<span></span>
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<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">267,606<span></span>
</td>
<td class="nump">370,803<span></span>
</td>
<td class="nump">350,673<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=srt_LatinAmericaMember', window );">Latin America [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">60,578<span></span>
</td>
<td class="nump">30,173<span></span>
</td>
<td class="nump">34,932<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=simecb_OtherEuropeAndAsiaMember', window );">Other (Europe and Asia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">$ 20,658<span></span>
</td>
<td class="nump">$ 39,224<span></span>
</td>
<td class="nump">$ 25,236<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfGeographicalAreasLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfGeographicalAreasLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=5&amp;date=2018-03-01&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
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<tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_MX">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_MX</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_US">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_US</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_BR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_BR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_CA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_CA</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=srt_LatinAmericaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=srt_LatinAmericaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=simecb_OtherEuropeAndAsiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=simecb_OtherEuropeAndAsiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
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<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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</div>
</body>
</html>
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<html>
<head>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6744038560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contingencies (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 29, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Nov. 06, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 05, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2004 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 26, 2004 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,390,413<span></span>
</td>
<td class="nump">$ 3,984,898<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfLawsuit', window );">Amount of lawsuit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,880<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_EnvironmentalLiabilities', window );">Environmental liabilities</a></td>
<td class="nump">$ 2,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payable</a></td>
<td class="nump">1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent', window );">Accumulated liabilities</a></td>
<td class="nump">$ 1,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfClaimsPayments', window );">Amount of claims the payments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfAddUp', window );">Amount of add up</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_NonadjustingEventMember', window );">Non-adjusting events after reporting period [member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfPenaltyPaid', window );">Amount of penalty paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=srt_SubsidiariesMember', window );">Pacific Steel [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ContingentAmountToPay', window );">Contingent amount to pay</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 138<span></span>
</td>
<td class="nump">$ 200<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfAddUp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of add up.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfAddUp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfClaimsPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of claims the payments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfClaimsPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfLawsuit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lawsuit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfLawsuit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfPenaltyPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of penalty paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfPenaltyPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ContingentAmountToPay">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contingent amount to pay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ContingentAmountToPay</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_EnvironmentalLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The adjustment to include the increase (decrease) during an accounting period in total estimated obligations recorded for probable future loss attributable to environmental contamination issues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_EnvironmentalLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_NonadjustingEventMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_NonadjustingEventMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=srt_SubsidiariesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=srt_SubsidiariesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>110
<FILENAME>R98.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6737013808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements (Schedule of Interest to be Recognized) (Details) - MXN ($)<br> $ / shares in Units, $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RecognizedInterest', window );">Recognized Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 198,053<span></span>
</td>
<td class="nump">$ 31,882<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CorrespondingIncomeTax', window );">Corresponding income tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(24,949)<span></span>
</td>
<td class="num">(10,353)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdditionalProfitRecognizedInFinancialStatements', window );">Additional profit recognized in the financial statements</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 173,104<span></span>
</td>
<td class="nump">$ 21,529<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Earnings per share</a></td>
<td class="nump">$ 7.46<span></span>
</td>
<td class="nump">$ 3.84<span></span>
</td>
<td class="nump">$ 5.97<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=simecb_BeforeCorrectionMember', window );">Before correction [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Earnings per share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.49<span></span>
</td>
<td class="nump">5.93<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=simecb_AfterCorrectionMember', window );">After correction [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Earnings per share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.84<span></span>
</td>
<td class="nump">$ 5.97<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentInterestReceivable', window );">Interest income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 705,064<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RecognizedInterest', window );">Recognized Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 60,383<span></span>
</td>
<td class="nump">24,632<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember', window );">Proyectos Comercializadora el Ninzi, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentInterestReceivable', window );">Interest income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,571,048<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RecognizedInterest', window );">Recognized Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">124,873<span></span>
</td>
<td class="nump">1,467<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvOneMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentInterestReceivable', window );">Interest income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">88,433<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RecognizedInterest', window );">Recognized Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 12,797<span></span>
</td>
<td class="nump">$ 5,783<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicAndDilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicAndDilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentInterestReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current interest receivable. [Refer: Interest receivable]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentInterestReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdditionalProfitRecognizedInFinancialStatements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Additional profit recognized in financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdditionalProfitRecognizedInFinancialStatements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CorrespondingIncomeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Corresponding income tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CorrespondingIncomeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ifrs statement [Line Items]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RecognizedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Recognized Interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RecognizedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=simecb_BeforeCorrectionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=simecb_BeforeCorrectionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=simecb_AfterCorrectionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=simecb_AfterCorrectionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>111
<FILENAME>R99.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6738711408">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements (Schedule of Balances of Related Parties) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesAbstract', window );"><strong>Non current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Accounts receivable:</a></td>
<td class="nump">$ 648,281<span></span>
</td>
<td class="nump">$ 648,281<span></span>
</td>
<td class="nump">$ 648,239<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsAbstract', window );"><strong>Long-term loans:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term loans:</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,032,599<span></span>
</td>
<td class="nump">2,364,545<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAdjustmentAbstract', window );"><strong>Accounts payable (Adjustment):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Accounts payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(211,915)<span></span>
</td>
<td class="num">(210,982)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByTypeAbstract', window );"><strong>Loans (Adjustment):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LoansReceived', window );">Loans (Adjustment):</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,816<span></span>
</td>
<td class="nump">2,508<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferOfCurrentLiabilitiesAbstract', window );"><strong>Transfer of current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsReceivable', window );">Accounts receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(329,521)<span></span>
</td>
<td class="num">(329,134)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferOfCurrentLiabilitiesLoans', window );">Loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,913,325)<span></span>
</td>
<td class="num">(2,443,294)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RecordedInterest', window );">Recorded interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(229,935)<span></span>
</td>
<td class="num">(31,882)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesAbstract', window );"><strong>Non current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Accounts receivable:</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,239<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsAbstract', window );"><strong>Long-term loans:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term loans:</a></td>
<td class="nump">$ 730,278<span></span>
</td>
<td class="nump">530,281<span></span>
</td>
<td class="nump">88,433<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAdjustmentAbstract', window );"><strong>Accounts payable (Adjustment):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Accounts payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(205,902)<span></span>
</td>
<td class="num">(204,917)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByTypeAbstract', window );"><strong>Loans (Adjustment):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LoansReceived', window );">Loans (Adjustment):</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(998)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsAbstract', window );"><strong>Long-term loans:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term loans:</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">806,397<span></span>
</td>
<td class="nump">705,064<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAdjustmentAbstract', window );"><strong>Accounts payable (Adjustment):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Accounts payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,096)<span></span>
</td>
<td class="num">(2,122)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember', window );">Proyectos Comercializadora el Ninzi, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsAbstract', window );"><strong>Long-term loans:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term loans:</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,695,921<span></span>
</td>
<td class="nump">1,571,048<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember', window );">Tuberias Procarsa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAdjustmentAbstract', window );"><strong>Accounts payable (Adjustment):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Accounts payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,866)<span></span>
</td>
<td class="num">(3,943)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByTypeAbstract', window );"><strong>Loans (Adjustment):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LoansReceived', window );">Loans (Adjustment):</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,866<span></span>
</td>
<td class="nump">3,943<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AccountsPayableOtherMember', window );">Accounts payable other [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAdjustmentAbstract', window );"><strong>Accounts payable (Adjustment):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Accounts payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(51)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialSadecvMember', window );">Pytsa Industrial, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByTypeAbstract', window );"><strong>Loans (Adjustment):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LoansReceived', window );">Loans (Adjustment):</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (50)<span></span>
</td>
<td class="num">$ (437)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByTypeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByTypeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LoansReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of loans received.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LoansReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AccountsPayableAdjustmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AccountsPayableAdjustmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current accounts receivable during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RecordedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Recorded interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RecordedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TransferOfCurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TransferOfCurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TransferOfCurrentLiabilitiesLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Loans transferred.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TransferOfCurrentLiabilitiesLoans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AccountsPayableOtherMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AccountsPayableOtherMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>112
<FILENAME>R100.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6736833232">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements (Schedule of Consolidated Balance Sheet) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Related parties receivables</a></td>
<td class="nump">$ 15,731<span></span>
</td>
<td class="nump">$ 201,464<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">265,875<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">26,100,965<span></span>
</td>
<td class="nump">22,866,256<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Non-current related parties receivables</a></td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">$ 648,239<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Non-current loans to related parties</a></td>
<td class="nump">1,686,115<span></span>
</td>
<td class="nump">3,032,599<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">48,853,823<span></span>
</td>
<td class="nump">45,976,531<span></span>
</td>
<td class="nump">41,879,728<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Related parties payable</a></td>
<td class="nump">334,591<span></span>
</td>
<td class="nump">251,676<span></span>
</td>
<td class="nump">218,849<span></span>
</td>
<td class="nump">$ 7,867<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Loans from related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">980,807<span></span>
</td>
<td class="nump">1,010,159<span></span>
</td>
<td class="nump">1,012,667<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CurrentIncomeTaxPayable', window );">Income tax</a></td>
<td class="nump">369,875<span></span>
</td>
<td class="nump">53,930<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">8,992,168<span></span>
</td>
<td class="nump">7,480,069<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">13,344,820<span></span>
</td>
<td class="nump">11,658,995<span></span>
</td>
<td class="nump">8,648,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Stockholders' equity:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Retained earnings</a></td>
<td class="nump">21,622,790<span></span>
</td>
<td class="nump">20,969,443<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAttributableToOwnersOfParent', window );">Total controlling interest</a></td>
<td class="nump">35,832,372<span></span>
</td>
<td class="nump">34,426,108<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total stockholders' equity</a></td>
<td class="nump">35,509,003<span></span>
</td>
<td class="nump">34,317,536<span></span>
</td>
<td class="nump">33,231,673<span></span>
</td>
<td class="nump">$ 25,121,381<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and stockholders' equity</a></td>
<td class="nump">$ 48,853,823<span></span>
</td>
<td class="nump">45,976,531<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember', window );">Previously presented [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Related parties receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">506,235<span></span>
</td>
<td class="nump">506,235<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,443,294<span></span>
</td>
<td class="nump">2,443,294<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">23,007,128<span></span>
</td>
<td class="nump">23,007,128<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">41,639,372<span></span>
</td>
<td class="nump">41,639,372<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Related parties payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,867<span></span>
</td>
<td class="nump">7,867<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Loans from related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,012,667<span></span>
</td>
<td class="nump">1,012,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CurrentIncomeTaxPayable', window );">Income tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44,324<span></span>
</td>
<td class="nump">44,324<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,518,990<span></span>
</td>
<td class="nump">5,518,990<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,429,228<span></span>
</td>
<td class="nump">8,429,228<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Stockholders' equity:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Retained earnings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,053,138<span></span>
</td>
<td class="nump">19,053,138<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAttributableToOwnersOfParent', window );">Total controlling interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">33,315,330<span></span>
</td>
<td class="nump">33,315,330<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total stockholders' equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">33,210,144<span></span>
</td>
<td class="nump">33,210,144<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and stockholders' equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">41,639,372<span></span>
</td>
<td class="nump">41,639,372<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=simecb_ModifiedMember', window );">Modified [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Related parties receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">201,464<span></span>
</td>
<td class="nump">177,101<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">22,866,256<span></span>
</td>
<td class="nump">20,234,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Non-current related parties receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,239<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Non-current loans to related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,032,599<span></span>
</td>
<td class="nump">2,364,545<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">45,976,531<span></span>
</td>
<td class="nump">41,879,728<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Related parties payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">251,676<span></span>
</td>
<td class="nump">218,849<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Loans from related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">980,807<span></span>
</td>
<td class="nump">1,010,159<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CurrentIncomeTaxPayable', window );">Income tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">53,930<span></span>
</td>
<td class="nump">54,677<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,480,069<span></span>
</td>
<td class="nump">5,737,817<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,658,995<span></span>
</td>
<td class="nump">8,648,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Stockholders' equity:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Retained earnings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,969,443<span></span>
</td>
<td class="nump">19,074,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAttributableToOwnersOfParent', window );">Total controlling interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34,426,108<span></span>
</td>
<td class="nump">33,336,859<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total stockholders' equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34,317,536<span></span>
</td>
<td class="nump">33,231,673<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and stockholders' equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 45,976,531<span></span>
</td>
<td class="nump">$ 41,879,728<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLoansAndReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current loans and receivables. [Refer: Loans and receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 8<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_8_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLoansAndReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 54<br> -Subparagraph r<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_54_r&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2018-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=13&amp;date=2018-03-01&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RetainedEarnings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the entity's cumulative undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph IG6<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RetainedEarnings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CurrentIncomeTaxPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CurrentIncomeTaxPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_NonCurrentLoansToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Non-current loans to related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NonCurrentLoansToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=simecb_ModifiedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=simecb_ModifiedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>113
<FILENAME>R101.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6756743760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements (Schedule of Comprehensive Income Statement) (Details) - MXN ($)<br> $ / shares in Units, $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="nump">$ 312,821<span></span>
</td>
<td class="nump">$ 252,291<span></span>
</td>
<td class="nump">$ 140,033<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income taxes</a></td>
<td class="nump">4,199,392<span></span>
</td>
<td class="nump">3,017,440<span></span>
</td>
<td class="nump">5,301,134<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">752,462<span></span>
</td>
<td class="nump">1,122,809<span></span>
</td>
<td class="nump">936,394<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="nump">3,446,930<span></span>
</td>
<td class="nump">1,894,631<span></span>
</td>
<td class="nump">4,364,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income for the year</a></td>
<td class="nump">2,831,763<span></span>
</td>
<td class="nump">1,364,726<span></span>
</td>
<td class="nump">7,172,037<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToAbstract', window );"><strong>Net income attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests', window );">Controlling interest</a></td>
<td class="num">(206,417)<span></span>
</td>
<td class="num">(145)<span></span>
</td>
<td class="nump">1,458,377<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="nump">3,446,930<span></span>
</td>
<td class="nump">1,894,631<span></span>
</td>
<td class="nump">4,364,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToAbstract', window );"><strong>Comprehensive income attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent', window );">Controlling interest</a></td>
<td class="nump">3,046,560<span></span>
</td>
<td class="nump">1,368,112<span></span>
</td>
<td class="nump">5,825,369<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income net for the year</a></td>
<td class="nump">$ 2,831,763<span></span>
</td>
<td class="nump">$ 1,364,726<span></span>
</td>
<td class="nump">$ 7,172,037<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Income per share (controling interest) (Mexican pesos)</a></td>
<td class="nump">$ 7.46<span></span>
</td>
<td class="nump">$ 3.84<span></span>
</td>
<td class="nump">$ 5.97<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember', window );">Previously presented [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 54,238<span></span>
</td>
<td class="nump">$ 108,151<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,819,387<span></span>
</td>
<td class="nump">5,269,252<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,097,860)<span></span>
</td>
<td class="num">(926,041)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,721,527<span></span>
</td>
<td class="nump">4,343,211<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,191,622<span></span>
</td>
<td class="nump">7,150,508<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToAbstract', window );"><strong>Net income attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests', window );">Controlling interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,721,672<span></span>
</td>
<td class="nump">2,884,834<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,721,527<span></span>
</td>
<td class="nump">4,343,211<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToAbstract', window );"><strong>Comprehensive income attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent', window );">Controlling interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,195,008<span></span>
</td>
<td class="nump">5,803,840<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income net for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,191,622<span></span>
</td>
<td class="nump">$ 7,150,508<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Income per share (controling interest) (Mexican pesos)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.49<span></span>
</td>
<td class="nump">$ 5.93<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=simecb_ModifiedMember', window );">Modified [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 252,291<span></span>
</td>
<td class="nump">$ 140,033<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,017,440<span></span>
</td>
<td class="nump">5,301,134<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,122,809)<span></span>
</td>
<td class="num">(936,394)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,894,631<span></span>
</td>
<td class="nump">4,364,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,364,726<span></span>
</td>
<td class="nump">7,172,037<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToAbstract', window );"><strong>Net income attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests', window );">Controlling interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,894,776<span></span>
</td>
<td class="nump">2,906,363<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,894,631<span></span>
</td>
<td class="nump">4,364,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToAbstract', window );"><strong>Comprehensive income attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent', window );">Controlling interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,368,112<span></span>
</td>
<td class="nump">5,825,369<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income net for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,364,726<span></span>
</td>
<td class="nump">$ 7,172,037<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Income per share (controling interest) (Mexican pesos)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.84<span></span>
</td>
<td class="nump">$ 5.97<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicAndDilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicAndDilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81B_b_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=26&amp;date=2018-03-01&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2018-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=4&amp;date=2018-03-02&amp;anchor=para_39L_e&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2018-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=17&amp;date=2018-03-01&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph 12<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_12_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81B_a_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2018-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=5&amp;date=2018-03-01&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income arising from interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B13<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B13_e&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ifrs statement [Line Items]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=simecb_ModifiedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=simecb_ModifiedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>114
<FILENAME>R102.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6735232848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements (Schedule of Statements of Cash Flows) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income of the year</a></td>
<td class="nump">$ 3,446,930<span></span>
</td>
<td class="nump">$ 1,894,631<span></span>
</td>
<td class="nump">$ 4,364,740<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract', window );"><strong>Adjustments:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income from investing activities</a></td>
<td class="num">(312,821)<span></span>
</td>
<td class="num">(252,290)<span></span>
</td>
<td class="num">(140,033)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income tax</a></td>
<td class="nump">752,462<span></span>
</td>
<td class="nump">1,122,809<span></span>
</td>
<td class="nump">936,394<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables', window );">(increase) Related parties receivable</a></td>
<td class="nump">17,465<span></span>
</td>
<td class="num">(41,311)<span></span>
</td>
<td class="num">(172,322)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash flows provided by operating activities</a></td>
<td class="nump">3,223,884<span></span>
</td>
<td class="nump">3,184,355<span></span>
</td>
<td class="nump">5,705,754<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract', window );"><strong>Investing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities', window );">loans granted to related parties</a></td>
<td class="num">(477,064)<span></span>
</td>
<td class="num">(412,443)<span></span>
</td>
<td class="num">(2,277,256)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Net cash flows (used) provided by investing activities</a></td>
<td class="num">(820,153)<span></span>
</td>
<td class="num">(3,118,362)<span></span>
</td>
<td class="num">(5,442,895)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract', window );"><strong>Financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansGrantedToRelatedParties', window );">Loans granted to related parties</a></td>
<td class="num">(984,623)<span></span>
</td>
<td class="num">(41,027)<span></span>
</td>
<td class="num">(40,170)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash flows (used)/provided by financing activities</a></td>
<td class="num">$ (2,641,430)<span></span>
</td>
<td class="num">(374,294)<span></span>
</td>
<td class="nump">898,085<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember', window );">Previously presented [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,721,527<span></span>
</td>
<td class="nump">4,343,211<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract', window );"><strong>Adjustments:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income from investing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(54,238)<span></span>
</td>
<td class="num">(108,151)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,097,860<span></span>
</td>
<td class="nump">926,041<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables', window );">(increase) Related parties receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(453,754)<span></span>
</td>
<td class="num">(55,863)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash flows provided by operating activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,771,912<span></span>
</td>
<td class="nump">5,822,213<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract', window );"><strong>Investing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Net cash flows (used) provided by investing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,705,919<span></span>
</td>
<td class="num">(3,165,639)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract', window );"><strong>Financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansGrantedToRelatedParties', window );">Loans granted to related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,393,715<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash flows (used)/provided by financing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,495,630)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=simecb_ModifiedMember', window );">Modified [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,894,631<span></span>
</td>
<td class="nump">4,364,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract', window );"><strong>Adjustments:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income from investing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(252,291)<span></span>
</td>
<td class="num">(140,033)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,122,809<span></span>
</td>
<td class="nump">936,394<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables', window );">(increase) Related parties receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(41,311)<span></span>
</td>
<td class="num">(172,322)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash flows provided by operating activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,184,355<span></span>
</td>
<td class="nump">5,705,754<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract', window );"><strong>Investing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities', window );">loans granted to related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(412,443)<span></span>
</td>
<td class="num">(2,277,256)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Net cash flows (used) provided by investing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,118,362<span></span>
</td>
<td class="num">(5,442,895)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract', window );"><strong>Financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash flows (used)/provided by financing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 898,085<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncomeTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncomeTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForInterestIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForInterestIncome</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLossAbstract</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 16<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_16_e&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2018-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=4&amp;date=2018-03-02&amp;anchor=para_39L_e&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2018-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=8&amp;date=2018-03-01&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2018-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=12&amp;date=2018-03-01&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2018-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=17&amp;date=2018-03-01&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in due from related parts receivables to reconcile profit (loss) to net cash flow from (used in) operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ifrs statement [Line Items]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LoansGrantedToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of loans granted to related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LoansGrantedToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=simecb_ModifiedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=simecb_ModifiedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6758874784">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements (Schedule of Receivables and Payables) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest</a></td>
<td class="nump">$ 312,821<span></span>
</td>
<td class="nump">$ 252,290<span></span>
</td>
<td class="nump">$ 140,033<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable', window );">Accounts payable Transaction</a></td>
<td class="nump">90,806<span></span>
</td>
<td class="nump">39,604<span></span>
</td>
<td class="num">(36,093)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables', window );">Adjustment</a></td>
<td class="nump">$ 17,465<span></span>
</td>
<td class="num">(41,311)<span></span>
</td>
<td class="num">(172,322)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_LoanMember', window );">Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance with no modifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,443,294<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,443,294<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=simecb_ThreeYearsMember', window );">2016 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance with no modifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">506,235<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">506,235<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=simecb_ThreeYearsMember', window );">2016 [Member] | Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance with no modifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">177,101<span></span>
</td>
<td class="nump">2,949,529<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,882<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable', window );">Accounts payable Transaction</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">207,039<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables', window );">Adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes', window );">Long term accounts receivable taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(648,239)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansPayablesLongTerm', window );">Long term loans payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,364,545)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansPayables', window );">Loans payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,435<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">Total adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,772,428)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">177,101<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member] | 2016 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance with no modifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">475,395<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,783<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable', window );">Accounts payable Transaction</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">204,917<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables', window );">Adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(38,854)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes', window );">Long term accounts receivable taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(648,239)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansPayables', window );">Loans payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">998<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">Total adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(475,395)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member] | 2016 [Member] | Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance with no modifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">49,579<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables', window );">Adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,854<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansPayablesLongTerm', window );">Long term loans payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(88,433)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">Total adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(49,579)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialSadecvMember', window );">Pytsa Industrial, S.A. de C.V. [Member] | 2016 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance with no modifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">437<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansPayables', window );">Loans payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">437<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">Total adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">437<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">437<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OtherAccountsReceivableByOperationMember', window );">Other accounts receivable by operation [Member] | 2016 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance with no modifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">30,840<span></span>
</td>
<td class="nump">30,840<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">30,840<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember', window );">Proyectos Comercializadora el Ninzi, S.A. de C.V. [Member] | 2016 [Member] | Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance with no modifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">145,824<span></span>
</td>
<td class="nump">1,715,405<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,467<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansPayablesLongTerm', window );">Long term loans payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,571,048)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">Total adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,569,581)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">145,824<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member] | 2016 [Member] | Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance with no modifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">678,310<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24,632<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable', window );">Accounts payable Transaction</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,122<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansPayablesLongTerm', window );">Long term loans payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(705,064)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">Total adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(678,310)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForInterestIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForInterestIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmountsReceivableRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2018-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=24&amp;date=2018-03-01&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2018-03-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2018-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=24&amp;date=2018-03-01&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmountsReceivableRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in due from related parts receivables to reconcile profit (loss) to net cash flow from (used in) operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in due to related parties payable to reconcile profit (loss) to net cash flow from (used in) operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ifrs statement [Line Items]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accounts receivable long term taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncreaseDecreaseInAccountsReceivableLongTermTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LoansPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Loans payables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LoansPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LoansPayablesLongTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Loans payables long term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LoansPayablesLongTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=simecb_LoanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=simecb_LoanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=simecb_ThreeYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=simecb_ThreeYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OtherAccountsReceivableByOperationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OtherAccountsReceivableByOperationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<head>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6758785504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements (Schedule of Short and Long Term Receivable) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceFromChangesPayments', window );">Difference from changes</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">265,875<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember', window );">Proyectos Comercializadora el Ninzi, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">1,695,921<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">376,790<span></span>
</td>
<td class="nump">1,695,921<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaLaminadoraVistaHermosaSadecvMember', window );">Compania Laminadora Vista Hermosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">183,171<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember', window );">Operadora Compania Mexicana de Tubos S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">38,232<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">530,281<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">730,278<span></span>
</td>
<td class="nump">530,281<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">806,397<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">579,047<span></span>
</td>
<td class="nump">806,397<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_AccountsReceivablesMember', window );">Accounts receivable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">201,464<span></span>
</td>
<td class="nump">177,101<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoLoansAndReceivables', window );">Loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceFromChangesPayments', window );">Difference from changes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties', window );">Payments</a></td>
<td class="num">(145,824)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ServicesReceivedRelatedPartyTransactions', window );">Transaction of the year</a></td>
<td class="num">(39,859)<span></span>
</td>
<td class="nump">24,363<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">15,731<span></span>
</td>
<td class="nump">201,464<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_AccountsReceivablesMember', window );">Accounts receivable [Member] | Pytsa Industrial de Mexico, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">50<span></span>
</td>
<td class="nump">437<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ServicesReceivedRelatedPartyTransactions', window );">Transaction of the year</a></td>
<td class="num">(50)<span></span>
</td>
<td class="num">(387)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">50<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_AccountsReceivablesMember', window );">Accounts receivable [Member] | Proyectos Comercializadora el Ninzi, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">145,824<span></span>
</td>
<td class="nump">145,824<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties', window );">Payments</a></td>
<td class="num">(145,824)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">145,824<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_AccountsReceivablesMember', window );">Accounts receivable [Member] | Other accounts receivable by operation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">55,590<span></span>
</td>
<td class="nump">30,840<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ServicesReceivedRelatedPartyTransactions', window );">Transaction of the year</a></td>
<td class="num">(39,859)<span></span>
</td>
<td class="nump">24,750<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">15,731<span></span>
</td>
<td class="nump">55,590<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=ifrs-full_ShorttermBorrowingsMember', window );">Short term loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="nump">2,839<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax', window );">VAT on invoiced interest</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoLoansAndReceivables', window );">Loans</a></td>
<td class="nump">263,036<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceFromChangesPayments', window );">Difference from changes</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties', window );">Payments</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ServicesReceivedRelatedPartyTransactions', window );">Transaction of the year</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">265,875<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=ifrs-full_ShorttermBorrowingsMember', window );">Short term loans [Member] | Compania Laminadora Vista Hermosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="nump">915<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoLoansAndReceivables', window );">Loans</a></td>
<td class="nump">182,256<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">183,171<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=ifrs-full_ShorttermBorrowingsMember', window );">Short term loans [Member] | Compania Manufacturera de Tubos, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="nump">1,039<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoLoansAndReceivables', window );">Loans</a></td>
<td class="nump">43,433<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">44,472<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=ifrs-full_ShorttermBorrowingsMember', window );">Short term loans [Member] | Operadora Compania Mexicana de Tubos S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="nump">885<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoLoansAndReceivables', window );">Loans</a></td>
<td class="nump">37,347<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">38,232<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_LongTermAccountsReceivableMember', window );">Long term accounts receivable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,239<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax', window );">VAT on invoiced interest</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoLoansAndReceivables', window );">Loans</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceFromChangesPayments', window );">Difference from changes</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ServicesReceivedRelatedPartyTransactions', window );">Transaction of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,281<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_LongTermAccountsReceivableMember', window );">Long term accounts receivable [Member] | Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,239<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ServicesReceivedRelatedPartyTransactions', window );">Transaction of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,281<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=ifrs-full_LongtermBorrowingsMember', window );">Long term loans payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">3,032,599<span></span>
</td>
<td class="nump">2,364,545<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="nump">224,639<span></span>
</td>
<td class="nump">198,053<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax', window );">VAT on invoiced interest</a></td>
<td class="nump">2,714<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoLoansAndReceivables', window );">Loans</a></td>
<td class="nump">214,028<span></span>
</td>
<td class="nump">412,443<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceFromChangesPayments', window );">Difference from changes</a></td>
<td class="nump">5,677<span></span>
</td>
<td class="nump">57,558<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties', window );">Payments</a></td>
<td class="num">(1,793,542)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ServicesReceivedRelatedPartyTransactions', window );">Transaction of the year</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">1,686,115<span></span>
</td>
<td class="nump">3,032,599<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=ifrs-full_LongtermBorrowingsMember', window );">Long term loans payable [Member] | Proyectos Comercializadora el Ninzi, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">1,695,921<span></span>
</td>
<td class="nump">1,571,048<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="nump">136,022<span></span>
</td>
<td class="nump">124,873<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties', window );">Payments</a></td>
<td class="num">(1,455,153)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">376,790<span></span>
</td>
<td class="nump">1,695,921<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=ifrs-full_LongtermBorrowingsMember', window );">Long term loans payable [Member] | Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">530,281<span></span>
</td>
<td class="nump">88,433<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="nump">22,953<span></span>
</td>
<td class="nump">12,797<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax', window );">VAT on invoiced interest</a></td>
<td class="nump">2,714<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoLoansAndReceivables', window );">Loans</a></td>
<td class="nump">214,028<span></span>
</td>
<td class="nump">412,443<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceFromChangesPayments', window );">Difference from changes</a></td>
<td class="nump">1,732<span></span>
</td>
<td class="nump">16,608<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties', window );">Payments</a></td>
<td class="num">(41,430)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">730,278<span></span>
</td>
<td class="nump">530,281<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=ifrs-full_LongtermBorrowingsMember', window );">Long term loans payable [Member] | Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Beginning Balance</a></td>
<td class="nump">806,397<span></span>
</td>
<td class="nump">705,064<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="nump">65,664<span></span>
</td>
<td class="nump">60,383<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceFromChangesPayments', window );">Difference from changes</a></td>
<td class="nump">3,945<span></span>
</td>
<td class="nump">40,950<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties', window );">Payments</a></td>
<td class="num">(296,959)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Ending Balance</a></td>
<td class="nump">$ 579,047<span></span>
</td>
<td class="nump">$ 806,397<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 17<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLoansAndReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current loans and receivables. [Refer: Loans and receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 8<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_8_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLoansAndReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestCostsIncurred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest costs that an entity incurs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestCostsIncurred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 92<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_92&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReclassificationIntoLoansAndReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 12<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=7&amp;date=2017-03-02&amp;anchor=para_12&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReclassificationIntoLoansAndReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ServicesReceivedRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of services received in related party transactions. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2018-01-01<br> -Paragraph 21<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=24&amp;date=2018-03-01&amp;anchor=para_21_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ServicesReceivedRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DifferenceFromChangesPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Difference from changes payments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DifferenceFromChangesPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ifrs statement [Line Items]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProyectoComercializadoraelNinziSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaLaminadoraVistaHermosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaLaminadoraVistaHermosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=simecb_AccountsReceivablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=simecb_AccountsReceivablesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialDeMexicoSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialDeMexicoSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=ifrs-full_ShorttermBorrowingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=ifrs-full_ShorttermBorrowingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=simecb_LongTermAccountsReceivableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=simecb_LongTermAccountsReceivableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=ifrs-full_LongtermBorrowingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=ifrs-full_LongtermBorrowingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<DOCUMENT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6737400048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements (Schedule of Adjustment in Accounts Payable) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Beginning Balance, Accounts payable</a></td>
<td class="nump">$ 251,676<span></span>
</td>
<td class="nump">$ 218,849<span></span>
</td>
<td class="nump">$ 7,867<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation', window );">Transactions of the year</a></td>
<td class="nump">82,915<span></span>
</td>
<td class="nump">32,827<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceFromChangesPayments', window );">Difference in changes</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferOfAccountsReceivableByPresentation', window );">Transfer of accounts receivable for presentation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">207,039<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferOfLoansPayableByPresentation', window );">Transfer of loans payable for presentation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,943<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Ending Balnce, Accounts payable</a></td>
<td class="nump">334,591<span></span>
</td>
<td class="nump">251,676<span></span>
</td>
<td class="nump">218,849<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Beginning Balance, Accounts payable</a></td>
<td class="nump">205,902<span></span>
</td>
<td class="nump">204,917<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation', window );">Transactions of the year</a></td>
<td class="num">(23)<span></span>
</td>
<td class="nump">985<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferOfAccountsReceivableByPresentation', window );">Transfer of accounts receivable for presentation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">204,917<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Ending Balnce, Accounts payable</a></td>
<td class="nump">205,879<span></span>
</td>
<td class="nump">205,902<span></span>
</td>
<td class="nump">204,917<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember', window );">Tuberias Procarsa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Beginning Balance, Accounts payable</a></td>
<td class="nump">3,866<span></span>
</td>
<td class="nump">3,943<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation', window );">Transactions of the year</a></td>
<td class="num">(1,924)<span></span>
</td>
<td class="num">(77)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferOfLoansPayableByPresentation', window );">Transfer of loans payable for presentation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,943<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Ending Balnce, Accounts payable</a></td>
<td class="nump">1,942<span></span>
</td>
<td class="nump">3,866<span></span>
</td>
<td class="nump">3,943<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Beginning Balance, Accounts payable</a></td>
<td class="nump">2,096<span></span>
</td>
<td class="nump">2,122<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation', window );">Transactions of the year</a></td>
<td class="num">(2,096)<span></span>
</td>
<td class="num">(26)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferOfAccountsReceivableByPresentation', window );">Transfer of accounts receivable for presentation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,122<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Ending Balnce, Accounts payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,096<span></span>
</td>
<td class="nump">2,122<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OtherAccountsPayableByOperationMember', window );">Other accounts payable by operation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Beginning Balance, Accounts payable</a></td>
<td class="nump">39,812<span></span>
</td>
<td class="nump">7,867<span></span>
</td>
<td class="nump">7,867<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation', window );">Transactions of the year</a></td>
<td class="nump">86,958<span></span>
</td>
<td class="nump">31,945<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Ending Balnce, Accounts payable</a></td>
<td class="nump">$ 126,770<span></span>
</td>
<td class="nump">$ 39,812<span></span>
</td>
<td class="nump">$ 7,867<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestCostsIncurred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest costs that an entity incurs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestCostsIncurred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 14<br> -IssueDate 2018-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=14&amp;date=2018-03-01&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DifferenceFromChangesPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Difference from changes payments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DifferenceFromChangesPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ifrs statement [Line Items]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TransferOfAccountsReceivableByPresentation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Transfer of accounts receivable by presentation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TransferOfAccountsReceivableByPresentation</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TransferOfLoansPayableByPresentation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Transfer of loans payable by presentation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TransferOfLoansPayableByPresentation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OtherAccountsPayableByOperationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OtherAccountsPayableByOperationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<TYPE>XML
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<FILENAME>R106.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6756845792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Retrospective restatement of the 2016 and 2017 financial statements (Schedule of Adjustment in Loans Payable) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Beginning Balance, Loans payable</a></td>
<td class="nump">$ 980,807<span></span>
</td>
<td class="nump">$ 1,010,159<span></span>
</td>
<td class="nump">$ 1,012,667<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferToLoansPayableByPresentation', window );">Transfer of accounts receivable for presentation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,435<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferToAccountsPayableByPresentationOne', window );">Transfer of loans payable by presentation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,943)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProceedsFromCurrentBorrowings', window );">Transactions of the year</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest</a></td>
<td class="nump">7,023<span></span>
</td>
<td class="nump">6,040<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceInChangesLoansPayables', window );">Difference in changes</a></td>
<td class="num">(4,762)<span></span>
</td>
<td class="num">(35,392)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Payment</a></td>
<td class="num">(983,068)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Ending Balance, Loans payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">980,807<span></span>
</td>
<td class="nump">1,010,159<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Beginning Balance, Loans payable</a></td>
<td class="nump">226,820<span></span>
</td>
<td class="nump">222,626<span></span>
</td>
<td class="nump">221,628<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferToLoansPayableByPresentation', window );">Transfer of accounts receivable for presentation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">998<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest</a></td>
<td class="nump">5,570<span></span>
</td>
<td class="nump">4,194<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceInChangesLoansPayables', window );">Difference in changes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Payment</a></td>
<td class="num">(232,390)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Ending Balance, Loans payable</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">226,820<span></span>
</td>
<td class="nump">222,626<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember', window );">Tuberias Procarsa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Beginning Balance, Loans payable</a></td>
<td class="nump">591,789<span></span>
</td>
<td class="nump">618,118<span></span>
</td>
<td class="nump">622,061<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferToAccountsPayableByPresentationOne', window );">Transfer of loans payable by presentation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,943)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest</a></td>
<td class="nump">1,321<span></span>
</td>
<td class="nump">1,449<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceInChangesLoansPayables', window );">Difference in changes</a></td>
<td class="num">(2,363)<span></span>
</td>
<td class="num">(27,778)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Payment</a></td>
<td class="num">(590,747)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Ending Balance, Loans payable</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">591,789<span></span>
</td>
<td class="nump">618,118<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProcarsaTubeAndPipecoMember', window );">Procarsa Tube and Pipe Co. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Beginning Balance, Loans payable</a></td>
<td class="nump">59,648<span></span>
</td>
<td class="nump">62,303<span></span>
</td>
<td class="nump">62,303<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest</a></td>
<td class="nump">132<span></span>
</td>
<td class="nump">146<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceInChangesLoansPayables', window );">Difference in changes</a></td>
<td class="num">(370)<span></span>
</td>
<td class="num">(2,801)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Payment</a></td>
<td class="num">(59,410)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Ending Balance, Loans payable</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">59,648<span></span>
</td>
<td class="nump">62,303<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialDeMexicoSadecvMember', window );">Pytsa Industrial de Mexico, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Beginning Balance, Loans payable</a></td>
<td class="nump">102,550<span></span>
</td>
<td class="nump">107,112<span></span>
</td>
<td class="nump">106,675<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransferToLoansPayableByPresentation', window );">Transfer of accounts receivable for presentation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">437<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">251<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DifferenceInChangesLoansPayables', window );">Difference in changes</a></td>
<td class="num">(2,029)<span></span>
</td>
<td class="num">(4,813)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Payment</a></td>
<td class="num">(100,521)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings', window );">Ending Balance, Loans payable</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 102,550<span></span>
</td>
<td class="nump">$ 107,112<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BenefitsPaidOrPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of benefits paid or payable for retirement benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=26&amp;date=2018-03-01&amp;anchor=para_35_b_v&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BenefitsPaidOrPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2018-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=1&amp;date=2018-03-01&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseOnBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromCurrentBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from current borrowings obtained. [Refer: Current borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2018-01-01<br> -Paragraph 17<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=7&amp;date=2018-03-01&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromCurrentBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DifferenceInChangesLoansPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Difference in changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DifferenceInChangesLoansPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ifrs statement [Line Items]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TransferToAccountsPayableByPresentationOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Transfer to accounts payable by presentation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TransferToAccountsPayableByPresentationOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TransferToLoansPayableByPresentation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Transfer of accounts receivable for presentation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TransferToLoansPayableByPresentation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_TuberiasProcarsaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProcarsaTubeAndPipecoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ProcarsaTubeAndPipecoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialDeMexicoSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PytsaIndustrialDeMexicoSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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</html>
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<head>
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<span style="display: none;">v3.19.2</span><table class="report" border="0" cellspacing="2" id="idp6739099408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jan. 31, 2018</div></th>
<th class="th"><div>Jan. 31, 2013</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Feb. 22, 2018</div></th>
<th class="th"><div>Dec. 31, 2012</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LeaseExpireDates', window );">Lease Expire dates</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EnerNocMember', window );">EnerNOC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TermOfAgreement', window );">Term of agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_AirProductsAndChemicalsIncMember', window );">Air Products and Chemicals [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TermOfAgreement', window );">Term of agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">15 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RemainingTermOfAgreement', window );">Remaining term of agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">6 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EcomLtdaMember', window );">ECOM LTDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TerminationPeriodOfAgreement', window );">Termination period of agreement</a></td>
<td class="text">February 2019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_SupplierOneMember', window );">ECOM LTDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TerminationPeriodOfAgreement', window );">Termination period of agreement</a></td>
<td class="text">February 2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_SupplierTwoMember', window );">ECOM LTDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TerminationPeriodOfAgreement', window );">Termination period of agreement</a></td>
<td class="text">February 2019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_PrimentalTechnologiesMember', window );">Primental Technologies [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TerminationPeriodOfAgreement', window );">Termination period of agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">16 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfAdvancePayment', window );">Percentage of advance payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease', window );">Rental expenses relating to operating leases</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 700<span></span>
</td>
<td class="nump">$ 500<span></span>
</td>
<td class="nump">$ 1,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred', window );">Consideration of sales and used tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,452,028<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityInterestsOfAcquirer', window );">Interest on sales and used tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 394,138<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | EnerNOC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions', window );">Annual consideration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,800<span></span>
</td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | Air Products and Chemicals [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment', window );">Commitments to purchase equipment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 30,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment', window );">Initial payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament', window );">Monthly payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RemainingAmountUnderAgreement', window );">Remaining amount under agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 28,800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | ECOM LTDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ObligationUnderAgreements', window );">Obligation under agreements</a></td>
<td class="nump">$ 6,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | ECOM LTDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ObligationUnderAgreements', window );">Obligation under agreements</a></td>
<td class="nump">6,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | ECOM LTDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ObligationUnderAgreements', window );">Obligation under agreements</a></td>
<td class="nump">$ 5,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | Primental Technologies [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ObligationUnderAgreements', window );">Obligation under agreements</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,670<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_EstimatedProjectCost', window );">Estimated project cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 23,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2018-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=3&amp;date=2018-03-01&amp;anchor=para_B64_f&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of contingent rents recognised as an expense for operating leases. [Refer: Contingent rents recognised as expense]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2019-01-01<br> -Name IAS<br> -Number 17<br> -IssueDate 2018-01-01<br> -Paragraph 35<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=17&amp;date=2018-03-02&amp;anchor=para_35_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2018-01-01<br> -Paragraph 74<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=16&amp;date=2018-03-01&amp;anchor=para_74_c&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityInterestsOfAcquirer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2018-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&amp;num=3&amp;date=2018-03-01&amp;anchor=para_B64_f_iv&amp;doctype=Appendix&amp;seq=2<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityInterestsOfAcquirer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2018-01-01<br> -Paragraph 21<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&amp;num=24&amp;date=2018-03-01&amp;anchor=para_21_g&amp;doctype=Standard<br> -URIDate 2018-03-16<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Initial payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Monthly payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_EstimatedProjectCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Estimated project cost.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_EstimatedProjectCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LeaseExpireDates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Lease Expire dates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LeaseExpireDates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ObligationUnderAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Obligation under agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ObligationUnderAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageOfAdvancePayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of advance payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfAdvancePayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RemainingAmountUnderAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Remaining amount under agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RemainingAmountUnderAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RemainingTermOfAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Remaining term of agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RemainingTermOfAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TermOfAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Term of agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TermOfAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TerminationPeriodOfAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Termination period of agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TerminationPeriodOfAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EnerNocMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EnerNocMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_AirProductsAndChemicalsIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_AirProductsAndChemicalsIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EcomLtdaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EcomLtdaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_SupplierOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_SupplierOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_SupplierTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_SupplierTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_PrimentalTechnologiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_PrimentalTechnologiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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</body>
</html>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>120
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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J %M#;VYT96YT7U1Y<&5S72YX;6Q02P4&     '0 = #F'P  H&L"

end
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>121
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
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if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>122
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
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	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
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}

..report td.pl a:hover {
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}

/* Header rows... */
..report tr.rh {
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	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
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}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
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	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>123
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.19.2</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>618</ContextCount>
  <ElementCount>473</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>169</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
