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INVESTMENTS IN ASSOCIATED ENTITIES (Tables)

12 Months Ended

Dec. 31, 2021

SLM California [Member]

Disclosure of associates [line items]

Disclosure of changes in carrying amount of associated entity [Table Text Block]

		December 31, 2021
Opening Balance	$	-
Capital Investment		43,007
Company's share of net income of associated entity		3,012
Currency translation adjustments		(1,473	)
Distributions		(2,152	)
Ending Balance	$	42,394

Disclosure of summarized financial information for investment in associated entity [Table Text Block]

		December 31, 2021
Royalty Revenue	$	20,649
Net income and comprehensive income		14,010
The Company's ownership %		21.5%
Company's share of net income of associated entity	$	3,012

		December 31, 2021
Current assets	$	6,308
Non-current assets		-
Total liabilities		(6,797	)
Net assets (liabilities)		(489	)
The Company's ownership %		21.5%
Acquisition fair value and other adjustments		42,499
Carrying amount of investment in associated entity	$	42,394

Rawhide [Member]

Disclosure of associates [line items]

Disclosure of changes in carrying amount of associated entity [Table Text Block]

		December 31, 2021
Opening Balance	$	-
Capital Investment		9,544
Company's share of net loss of associated entity		(702	)
Dilution gain		1,172
Impairment charge		(10,014	)
Ending Balance	$	-

Disclosure of summarized financial information for investment in associated entity [Table Text Block]

		December 31, 2021
Revenue	$	45,484
Net loss and comprehensive loss		(1,844	)
The Company's ownership %		38.07%
Company's share of net loss of associated entity	$	(702	)

		December 31, 2021
Current assets	$	32,062
Non-current assets		33,553
Current liabilities		(21,199	)
Non-current liabilities		(42,163	)
Net assets (liabilities)		2,253
The Company's ownership %		38.07%
Acquisition fair value and other adjustments		(857	)
Carrying amount of investment in associated entity	$	-

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The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B14
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B14_b&doctype=Appendix&subtype=B
-URIDate 2021-03-24

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