text: • 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. 