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Investment in Associated Entity (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of associates [abstract] |
Disclosure of changes in carrying amount of associated entity | The following table summarizes the changes in the carrying amount of the Company's investment in SLM California:
|  | For the year ended December 31,
| 2023 |  |  | 2022 |
Opening Balance | $ | 58,189 |  |  | $ | 34,781 |
Capital Investment | 3,517 |  |  | 25,742 |
Company's share of net income of associated entity | 4,134 |  |  | 2,890 |
Distributions | (7,013) |  |  | (5,224) |
Ending Balance | $ | 58,827 |  |  | $ | 58,189 |
Disclosure of summarized financial information for investment in associated entity | Summarized financial information for the Company's investment in SLM California and reflecting adjustments made by the Company, including adjustments made at the time of acquisition is as follows:
|  | For the year ended December 31,
| 2023 |  |  | 2022 |
Royalty Revenue | $ | 26,024 |  |  | $ | 18,887 |
Net income | 10,338 |  |  | 7,660 |
The Company's ownership % | 40.0 |  |  | 37.7 |
Company's share of net income of SLM California | $ | 4,134 |  |  | $ | 2,890 |
Note 6 - Investment in Associated Entity (continued) Income generated from the Company’s investment in SLM California is included in equity income from an investment in an associated entity. During the year ended December 31, 2023, the Company’s share of the royalty revenue in SLM California totaled $10,407 (2022 – $7,120).
|  | For the year ended December 31,
| 2023 |  |  | 2022 |
Current assets | $ | 11,252 |  |  | $ | 9,187 |
Non-current assets | - |  |  | - |
Total liabilities | (6,709) |  |  | (5,298) |
Net assets | 4,543 |  |  | 3,889 |
The Company's ownership % | 40.0 |  |  | 37.7 |
Acquisition fair value and other adjustments | 57,010 |  |  | 56,722 |
Carrying amount of investment in associated entity | $ | 58,827 |  |  | $ | 58,189 |

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- Definition Disclosure of changes in the carrying amount of associate entities. + References No definition available. + Details
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- Definition 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 2023-01-01 -Paragraph B14 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B14_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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