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OTHER LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2022
OTHER LIABILITIES |
Schedule of information related to other liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at |  | As at
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2022 | ​ | 2021
Pension benefit obligations | ​ | $ | 53,024 | ​ | $ | 51,210
Other | ​ |  | 19,591 | ​ |  | 19,051
Total other liabilities | ​ | $ | 72,615 | ​ | $ | 70,261
​
Schedule of funded status of the Company's defined benefit obligations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2022 |  | 2021
Reconciliation of plan assets: |  | ​ |  |  | ​ |
Plan assets, beginning of year | ​ | $ | 2,905 | ​ | $ | 2,768
Employer contributions | ​ |  | 1,713 | ​ |  | 3,584
Benefit payments | ​ |  | (1,473) | ​ |  | (3,325)
Administrative expenses | ​ |  | (120) | ​ |  | (130)
Interest on assets | ​ |  | 87 | ​ |  | 72
Net return on assets excluding interest | ​ |  | (87) | ​ |  | (72)
Effect of exchange rate changes | ​ |  | (190) | ​ |  | 8
Plan assets, end of year | ​ | $ | 2,835 | ​ | $ | 2,905
​ | ​ | ​ | ​ | ​ | ​ | ​
Reconciliation of defined benefit obligation: | ​ |  | ​ | ​ |  | ​
Defined benefit obligation, beginning of year | ​ | $ | 44,844 | ​ | $ | 44,105
Current service cost | ​ |  | 2,976 | ​ |  | 2,624
Past service cost | ​ | ​ | — | ​ | ​ | 5,351
Benefit payments | ​ |  | (1,473) | ​ |  | (3,325)
Interest cost | ​ |  | 1,797 | ​ |  | 1,240
Actuarial gains arising from changes in economic assumptions | ​ |  | (7,028) | ​ |  | (2,785)
Actuarial losses arising from changes in demographic assumptions | ​ | ​ | 772 | ​ | ​ | 992
Actuarial losses (gains) arising from Plan experience | ​ |  | 6,363 | ​ |  | (2,842)
Effect of exchange rate changes | ​ |  | (1,518) | ​ |  | (516)
Defined benefit obligation, end of year | ​ |  | 46,733 | ​ |  | 44,844
Net defined benefit liability, end of year | ​ | $ | 43,898 | ​ | $ | 41,939
​
Schedule of components of Agnico Eagle's pension expense recognized in the consolidated statements of net income (loss) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2022 |  | 2021
Current service cost | ​ | $ | 2,976 | ​ | $ | 2,624
Past service cost | ​ | ​ | — | ​ | ​ | 5,351
Administrative expenses | ​ |  | 120 | ​ |  | 130
Interest cost on defined benefit obligation | ​ |  | 1,797 | ​ |  | 1,240
Interest on assets | ​ |  | (87) | ​ |  | (72)
Pension expense | ​ | $ | 4,806 | ​ | $ | 9,273
​
Schedule of remeasurement of net defined benefit liability recognized in other comprehensive income (loss) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2022 |  | 2021
Actuarial gains relating to the defined benefit obligation | ​ | $ | 107 | ​ | $ | (4,634)
Net return on assets excluding interest | ​ |  | 87 | ​ |  | 72
Total remeasurements of the net defined benefit liability | ​ | $ | 194 | ​ | $ | (4,562)
​
Schedule of significant assumptions used in measuring Executive Plan defined benefit obligations | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As at December 31, | ​ | As at December 31, | ​
​ |  | 2022 |  | 2021 | ​
Assumptions: |  |  |  |  | ​
Discount rate - beginning of year |  | 3.0 | % | 2.5 | %
Discount rate - end of year |  | 5.0 | % | 3.0 | %
​
Schedule of significant assumptions used in measuring Company Retirement Program defined benefit obligations | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | As at December 31, | ​ | As at December 31, | ​
​ |  | 2022 |  | 2021 | ​
Assumptions: | ​ | ​ |  |  | ​
Discount rate - beginning of year |  | 2.5 | % | 1.8 | %
Discount rate - end of year |  | 5.0 | % | 2.5 | %
Range of mine closure dates |  | 2026 - 2036 | ​ | 2026 - 2032 | ​
Termination of employment per annum |  | 2.0% - 10.0 | % | 2.0% - 10.0 | %
​
Schedule of significant assumptions used in measuring Company's defined benefit obligations for Mexico Plans | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | As at December 31, | ​ | As at December 31, | ​
​ |  | 2022 |  | 2021 |
Assumptions: | ​ | ​ | ​ | ​ |
Discount rate |  | 9.5 | % | 7.5 | %
Range of mine closure dates |  | 2024 - 2027 | ​ | 2023 - 2027 | ​
​
Schedule of sensitivity analysis for significant actuarial assumptions | ​
​ | ​ | ​ | ​
​ | ​ | As at
​ | ​ | December 31,
​ |  | 2022
Change in assumption: | ​ | ​ | ​
0.5% increase in discount rate | ​ | $ | (1,559)
0.5% decrease in discount rate | ​ | $ | 1,671
​

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