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CASH FLOW – OTHER ITEMS | 6 Months Ended
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Jun. 30, 2024
Cash flow statement [Abstract] |
Cash Flow - Other Items | 10 n Cash Flow - Other Items
Operating Cash Flows – Other Items | For the three months ended June 30 | For the six months ended June 30
| 2024 | 2023 | 2024 | 2023
Adjustments for non-cash income statement items: |  |  |  |
Gain on non-hedge derivatives | $— |  | ($1) |  | $— |  | ($2) |
Loss on warrant investments at FVPL | 1 |  | 3 |  | 3 |  | 5 |
Tanzania education program | — |  | — |  | — |  | 30 |
Tax interest and penalties | 61 |  | — |  | 61 |  | — |
Share-based compensation expense | 5 |  | 6 |  | 18 |  | 25 |
Change in estimate of rehabilitation costs at closed mines | (9) |  | (13) |  | (11) |  | 9 |
Inventory impairment charges | 8 |  | 1 |  | 22 |  | 10 |
Non-cash revenue recognized on Pueblo Viejo gold and silver streaming agreement | (9) |  | (7) |  | (16) |  | (17) |
Change in other assets and liabilities | (40) |  | (13) |  | (59) |  | 20 |
Settlement of share-based compensation | (7) |  | — |  | (46) |  | (29) |
Settlement of rehabilitation obligations | (39) |  | (39) |  | (71) |  | (77) |
Other operating activities | ($29) |  | ($63) |  | ($99) |  | ($26) |
Cash flow arising from changes in: |  |  |  |
Accounts receivable | $42 |  | ($31) |  | $81 |  | ($25) |
Inventory | 40 |  | (3) |  | 12 |  | (75) |
Value added taxes receivable 1, 2 | (52) |  | (53) |  | (151) |  | (94) |
Other current assets 2 | (12) |  | (8) |  | (13) |  | 29 |
Accounts payable | 91 |  | 71 |  | (50) |  | (48) |
Other current liabilities | 3 |  | (9) |  | (8) |  | (11) |
Change in working capital | $112 |  | ($33) |  | ($129) |  | ($224) |
1 Excludes $12 million (2023: $28 million) for the three months ended June 30, 2024 and $29 million (2023: $56 million) for the six months ended June 30, 2024 of VAT receivables that were settled against offsetting of income taxes payable and $8 million (2023: $73 million) for the three months ended June 30, 2024 and $8 million (2023: $98 million) for the six months ended June 30, 2024 of VAT receivables that were settled against offsetting of other duties and liabilities. 2 2023 figures have been changed to present VAT receivables separately from other current assets

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- Definition Cash flow statement + References No definition available. + Details
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- Definition The entire disclosure for a statement of cash flows. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Section Presentation of a statement of cash flows -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS07_g10-17_TI -URIDate 2023-03-23 + Details
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