text: IFRS 12 ‑ Disclosure of Interest in Other Entities (“IFRS 12”) 
  IFRS 12 includes all of the disclosures that were previously in IAS 27 related to consolidated financial statements, as well as all of the 
  disclosures that were previously included in IAS 31 and IAS 28. These disclosures relate to an entity’s interests in subsidiaries, joint 
  arrangements, associates and structured entities. A number of new disclosures are also required, including: 
  • A requirement to disclose judgments made in determining if the Company controls, has joint control, or significant influence over an 
  entity; and 
  • A requirement to disclose judgments made in determining the type of joint arrangement in which the Company has an interest. 
  The Company adopted this standard and included the required disclosures related to the Company’s interest in subsidiaries, joint 
  arrangements and associates in the notes of these consolidated financial statements. 
  
  IFRS 13 ‑ Fair Value Measurement (“IFRS 13”) 
  IFRS 13 establishes a single source of guidance under IFRS for all fair value measurements. IFRS 13 does not change when an entity is 
  required to use fair value, but rather provides guidance on how to measure fair value under IFRS when fair value is required or permitted. 
  The Company adopted the standard and concluded that the definition of fair value applied in IFRS 13 does not differ materially from the 
  Company’s current definition and therefore there was no impact on the Company’s financial position. However, IFRS 13 does expand the 
  disclosure requirements in respect of fair value measurement, and these additional disclosures are included in Note 5 of these consolidated 
  financial statements. 