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Presentation of Financial Statements and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2020
Statement [Line Items] |
Summary of the effects on the initial adoption of the IFRS 16 | The table below summarizes the effects on the initial adoption of the IFRS 16:
|  | 01/01/2019 |
Current assets |  |  |
Prepaid expenses |  | (39,066 | )
Non-current assets |  |  |
Prepaid expenses |  | (288,630 | )
Right-of-use assets |  | 1,731,427 |
Intangible assets |  | (39,928 | )
Total assets |  | 1,363,803 |
Current liabilities |  |  |
Leases payable |  | 13,827 |
Non-current liabilities |  |  |
Leases payable |  | 1,349,976 |
Total liabilities |  | 1,363,803 |
Summary of the reconciliation of the operating lease commitments to leases payable | The table below summarizes the reconciliation of the operating lease commitments to leases payable:
Operating lease commitments as of December 31, 2018 | 1,540,994 |
Discounted using the incremental borrowing rate on January 1, 2019 | (177,707 | )
Finance lease liabilities recognised as of December 31, 2018 | 46,066 |
(-) Recognition exemption for leases of low amount assets | (33,893 | )
(-) Recognition exemption for leases with less than 12 months of lease term at transition | (11,657 | )
(-) Extension options reasonably certain to be exercised | - |
Leases payable recognised on January 1, 2019 | 1,363,803 |
Summary of Foreign Subsidiaries | The foreign subsidiaries with functional currency different from the Company and which have administrative autonomy are listed below:
Subsidiary | Functional currency |  | Location
Oxiteno México S.A. de C.V. | Mexican Peso |  | Mexico
Oxiteno Servicios Corporativos S.A. de C.V. | Mexican Peso |  | Mexico
Oxiteno Servicios Industriales S.A. de C.V. | Mexican Peso |  | Mexico
Oxiteno USA LLC | U.S. Dollar |  | United States
Oxiteno Uruguay S.A. (i) | U.S. Dollar |  | Uruguay
(i) | The subsidiary Oxiteno Uruguay S.A. (“Oxiteno Uruguay”) determined its functional currency as the U.S. dollar (“US$”), as its inventory sales, purchases of raw material inputs, and financing activities are performed substantially in this currency.

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- Definition The disclosure of changes in accounting estimates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2019-01-01 -Paragraph 39 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2019-en-r&anchor=para_39&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2019-03-27 + Details
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- Definition The description of the entity's accounting policy for basis for Translation of Financial Statements of Foreign Subsidiaries. + References No definition available. + Details
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