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Presentation of Financial Statements and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure of Presentation of Financial Statements and Summary of Significant Accounting Policies [Abstract]

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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Tabular disclosure of the foreign subsidiaries with functional currency different from the company.

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