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Non-Controlling Interest | 12 Months Ended
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Dec. 31, 2022
Non-Controlling Interest [Abstract] |
Non-controlling interest |
| 18. | Non-controlling interest
As mentioned in Note 4, Grupo Simec, S.A.B. de C.V. owns substantially all of the capital stock of its subsidiaries, except for SimRep Corporation and subsidiaries, where it owns 99.41%. The non-controlling equity represents the participation in this subsidiary held by minority stockholders and is presented in the consolidated statement of financial position after controlling interest. The consolidated statement of comprehensive income presents net income or loss for the full year, as well as comprehensive income or loss for the full year. The distribution in controlling and non-controlling participation is presented after the consolidated comprehensive income for the year. The table below shows the changes for the years ended December 31, 2022 and 2021:
|  | 2022 |  |  | 2021 |
Balance at beginning of year |  | $ | 41,161 |  |  | $ | 36,010 |
Share of profits and losses for the year |  |  | (1,612 | ) |  |  | 1,659 |
Share of translation effects of foreign subsidiaries |  |  | (1,902 | ) |  |  | 3,492 |
Balance at the end of the year |  | $ | 37,647 |  |  | $ | 41,161 |

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- Definition The disclosure of non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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