XML 53 R23.htm IDEA: XBRL DOCUMENT

Significant accounting policies (Tables)

9 Months Ended

Sep. 30, 2018

Significant accounting policies

Schedule of initial application of IFRS 9


		Measurement category						Carrying amount
		Original			New			Original				New
		(IAS 39)			(IFRS 9)			(IAS 39)				(IFRS 9)				Difference
Current financial assets
Cash and cash equivalents			Available-for-sale			Amortized cost		$	511.1			$	511.1			$	—
Receivables			Amortized cost			Amortized cost			54.6				54.6				—
Receivables from provisional concentrate sales			FVTPL(1)			FVTPL			11.3				11.3				—
Non-current financial assets
Equity investments			Available-for-sale			FVTOCI(2)		$	172.2			$	172.2			$	—
Warrants			FVTPL			FVTPL			0.8				0.8				—
Loan receivable			Amortized cost			Amortized cost			30.1				30.1				—
Financial liabilities
Accounts payable and accrued liabilities			Amortized cost			Amortized cost		$	21.5			$	21.5			$	—
Debt			Amortized cost			Amortized cost			—				—				—

1

Fair value through profit or loss.

2

Fair value through other comprehensive income or loss.