XML 53 R41.htm IDEA: XBRL DOCUMENT
v3.19.2

Employee benefits (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Disclosure of defined benefit plans [abstract] |
Schedule of Net Cost of Period Related to Retirement Benefits Plan |
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:
| 2 0 1 8 |  | 2 0 1 7 |  | 2 0 1 6
Discount rate |  | 9.5 |  |  | 7.5 |  |  | 6.75
Rate of salary increase |  | 4.5 |  |  | 4.5 |  |  | 4.50
Schedule of Components of Net Cost of Benefits Plan to Employees |
Components of net cost of benefits plan to employees are as follows:
| 2 0 1 8 |  | 2 0 1 7 |  | 2 0 1 6
Current service cost | $ | 2,839 |  | $ | 5,697 |  | $ | 5,749
Financial cost |  | 4,025 |  |  | 6,637 |  |  | 6,247
Past service cost |  | 1,481 |  |  | (3,575) |  |  | (7,906)
Anticipated reduction obligations |  | (327) |  |  | (12,517) |  |  |
Actuarial losses (gains) recognized in the year |  | (17,928) |  |  | (4,339) |  |  | 5,801
| $ | (9,910) |  | $ | (8,097) |  | $ | 9,891
Schedule of Components of Expense |
The expense for the years 2018, 2017 and 2016 was recorded as follows:
| 2 0 1 8 |  | 2 0 1 7 |  | 2 0 1 6
Cost of sales | $ | (5,550) |  | $ | (4,534) |  | $ | 5,539
Administrative expenses |  | (4,360) |  |  | (3,563) |  |  | 4,352
| $ | (9,910) |  | $ | (8,097) |  | $ | 9,891
Schedule of Defined Benefit Obligation and Balance of Liability |
Changes in the present value of the defined benefit obligation and the balance of the liability consist of the following:
| 2 0 1 8 |  | 2 0 1 7
Opening balance of the defined benefit obligation | $ | 91,822 |  | $ | 99,783
Current service cost |  | 2,697 |  |  | 5,697
Past service cost |  | 1,481 |  |  | (3,439)
Financial cost |  | 4,025 |  |  | 6,637
Actuarial losses (gains) |  | (17,928) |  |  | (4,339)
Benefits paid |  | (327) |  |  | (12,517)
Closing balance of the defined benefit obligation | $ | 81,770 |  | $ | 91,822

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfDefinedBenefitPlansAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 138 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_138&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_140_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about components of expense. + References No definition available. + Details
Name: | simecb_DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory
Namespace Prefix: | simecb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about components of net cost of benefits plan to employees. + References No definition available. + Details
Name: | simecb_DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory
Namespace Prefix: | simecb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration