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STOCK-BASED COMPENSATION | 12 Months Ended
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Dec. 31, 2022
Share-based payment arrangements [Abstract] |
Stock-Based Compensation | Stock-Based Compensation
a) Restricted Share Units (RSUs) and Deferred Share Units (DSUs) Compensation expense for RSUs was a $23 million charge to earnings in 2022 (2021: $31 million) and is presented as a component of general and administrative expenses and cost of sales, consistent with the classification of other elements of compensation expense for those employees who had RSUs. Compensation expense for RSUs incorporates an expected forfeiture rate. The expected forfeiture rate is estimated based on historical forfeiture rates and expectations of future forfeiture rates. We make adjustments if the actual forfeiture rate differs from the expected rate. At December 31, 2022, the weighted average remaining contractual life of RSUs was 0.80 years (2021: 0.75 years). DSU and RSU Activity (Number of Units in Thousands)
| DSUs | Fair value | RSUs | Fair value
At January 1, 2021 | 561 |  | $12.8 |  | 2,623 |  | $38.6 |
Settled for cash | — |  | — |  | (1,435) |  | (36.2) |
Granted | 117 |  | 2.2 |  | 1,300 |  | 26.4 |
Credits for dividends | — |  | — |  | 30 |  | 0.6 |
Change in value | — |  | (2.4) |  | — |  | 1.6 |
At December 31, 2021 | 678 |  | $12.6 |  | 2,518 |  | $31.0 |
Settled for cash | — |  | — |  | (1,656) |  | (29.2) |
Granted | 159 |  | 2.9 |  | 1,406 |  | 24.2 |
Credits for dividends | — |  | — |  | 69 |  | 1.3 |
Change in value | — |  | (1.1) |  | — |  | (1.0) |
At December 31, 2022 | 837 |  | $14.4 |  | 2,337 |  | $26.3 |
b) Performance Granted Share Units (PGSUs)In 2014, Barrick launched a PGSU plan. Under this plan, selected employees are granted PGSUs, where each PGSU has a value equal to one Barrick common share. At December 31, 2022, 3,117 thousand units had been granted at a fair value of $38 million (2021: 2,873 thousand units at a fair value of $43 million).

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- Definition Share-based payment arrangements + References No definition available. + Details
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- Definition The entire disclosure for share-based payment arrangements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2022-03-24 -Paragraph 44 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_44&doctype=Standard -URIDate 2022-03-24 + Details
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