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INVESTMENTS IN ASSOCIATED ENTITIES (Tables)

12 Months Ended

Dec. 31, 2022

SLM California [Member]

Disclosure of associates [line items]

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

		December 31, 2022			December 31, 2021
Opening Balance	$	34,781		$	-
Capital Investment		25,742			34,100
Company's share of net income of associated entity		2,890			2,387
Distributions		(5,224	)		(1,706	)
Ending Balance	$	58,189		$	34,781

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

		Year ended			Year ended
		December 31, 2022			December 31, 2021
Royalty Revenue	$	18,887		$	16,362
Net income		7,660			11,102

 

		December 31, 2022			December 31, 2021
Current assets	$	9,187		$	4,968
Non-current assets		-			-
Total liabilities		(5,298	)		(5,353	)
Net assets (liabilities)		3,889			(385	)
The Company's ownership %		37.7	%		21.5	%
Acquisition fair value and other adjustments		56,722			34,864
Carrying amount of investment in associated entity	$	58,189		$	34,781

Rawhide [Member]

Disclosure of associates [line items]

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

		December 31, 2021
Current assets	$	25,251
Non-current assets		26,425
Current liabilities		(16,695	)
Non-current liabilities		(33,206	)
Net assets		1,775
The Company's ownership %		38.07	%
Acquisition fair value and other adjustments		(676	)
Carrying amount of investment in associated entity	$	-

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Disclosure of changes in the carrying amount of associate entities.

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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 2022-03-24
-Paragraph B14
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B14_b&doctype=Appendix&subtype=B
-URIDate 2022-03-24

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