text: IFRIC Interpretation 21 ‑ Levies (“IFRIC 21”) 
  
  IFRIC 21 clarifies that an entity recognises a liability for a levy when the activity that triggers payment, as identified by the relevant 
  legislation, occurs. IFRIC 21 is effective for annual periods beginning on or after January 1, 2014. The Company is in the process of assessing 
  the impact IFRIC 21 may have on future financial statements. 