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Significant accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Significant accounting policies |
Schedule of principal subsidiaries | All subsidiaries of the Company and their geographic locations at December 31, 2018 were as follows:
Entity | Jurisdiction | Economic Interest
Franco-Nevada U.S. Corporation | Delaware | 100%
Franco-Nevada GLW Holdings Corp. | British Columbia | 100%
Franco-Nevada Mexico Corporation, S.A. de C.V. | Mexico | 100%
Franco-Nevada Canada Holdings Corp. | Canada | 100%
Franco-Nevada (Barbados) Corporation | Barbados | 100%
Franco-Nevada Australia Pty Ltd. | Australia | 100%
FN LGA Pty Ltd.(1) | Australia | 100%
Franco-Nevada LRC Holdings Corp. | British Columbia | 100%
Franco-Nevada Alberta Holdings ULC | Alberta | 100%
Franco-Nevada U.S. Holding Corp. | Delaware | 100%
Franco-Nevada Delaware LLC | Delaware | 100%
Franco-Nevada Texas LP | Texas | 100%
Minera Global Copper Chile S.A. | Chile | 100%
Franco-Nevada Alberta Corporation | Alberta | 100%
FN Subco Inc. | British Columbia | 100%
Franco-Nevada Idaho Corporation | Delaware | 100%
FN Holdings ULC | Alberta | 100%
| 1 |  | Added during the year.
Schedule of initial application of IFRS 9 | On the date of the initial application, January 1, 2018, the financial instruments of the Company were as follows, with any reclassifications noted:
|  | 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 (“FVTPL”).
| 2 |  | Fair value through other comprehensive income or loss (“FVTOCI”).

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