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Financial instruments and related risk management (Tables) | 12 Months Ended
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Dec. 31, 2023
Fair value measurement, carrying amounts: |
Pre-tax exposure to foreign currency exchange risk | Carrying value Currency (Cdn) Gain (loss) Cash and cash equivalents USD $ 144,149 $ 7,207 Accounts receivable USD 371,618 18,581 Accounts payable and accrued liabilities USD (302,364) (15,118) Long-term debt USD (786,397) (39,320) Net foreign currency derivatives USD 11,942 (102,567)
Interest rate risk on variable rate financial instruments | Gain (loss) Interest rate contracts $ (760) Floating rate term loan (7,946)
Counterparty credit risk, as represented by the carrying amount of the financial assets | 2023 2022 Cash and cash equivalents $ 566,809 $ 1,143,674 Short-term investments - 1,138,174 Accounts receivable [note 7] 415,561 178,088 Derivative assets [note 11] 28,467 2,807
Exposure to credit risk for trade receivables | Carrying value Investment grade credit rating $ 290,204 Non-investment grade credit rating 123,588 Total gross carrying amount $ 413,792 Loss allowance - Net $ 413,792
Aged trade receivables | Corporate Other customers customers Total Current (not past due) $ 393,296 $ 2,366 395,662 1-30 days past due 16,531 889 17,420 More than 30 days past due 131 579 710 Total $ 409,958 $ 3,834 413,792
Liquidity risk, company's available debt facilities | The table below outlines the Company’s available debt facilities at December 31, 2023: Outstanding and Total amount committed Amount available Unsecured revolving credit facility [note 14] $ 1,000,000 $ - $ 1,000,000 Letter of credit facilities [note 14] 1,771,663 1,383,689 387,974
Maturity analysis of financial liabilities | The tables below present a maturity analysis of Cameco’s financial liabilities, including principal and interest, based on the expected cash flows from the reporting date to the contractual maturity date: Due in Carrying Contractual less than Due in 1-3 Due in 3-5 Due after 5 amount cash flows 1 year years years years Accounts payable and accrued liabilities $ 577,550 $ 577,550 $ 577,550 $ - $ - $ - Long-term debt 1,784,174 1,794,580 500,000 794,580 400,000 100,000 Foreign currency contracts 16,525 16,525 11,762 4,763 - - Interest rate contracts 5,819 5,819 2,576 2,437 806 - Lease obligation [note 15] 10,816 12,937 2,300 3,332 2,617 4,688 Total contractual repayments $ 2,394,884 $ 2,407,411 $ 1,094,188 $ 805,112 $ 403,423 $ 104,688 Due in less than Due in 1-3 Due in 3-5 Due after 5 Total 1 year years years years Total interest payments on long-term debt $ 299,775 $ 85,322 $ 121,213 $ 21,980 $ 71,260
Carrying amounts and accounting classifications | At December 31, 2023 FVTPL Amortized cost Total Financial assets Cash and cash equivalents $ - $ 566,809 $ 566,809 Accounts receivable [note 7] - 422,333 422,333 Derivative assets [note 11] Foreign currency contracts 28,467 - 28,467 $ 28,467 $ 989,142 $ 1,017,609 Financial liabilities Accounts payable and accrued liabilities [note 13] $ - $ 577,550 $ 577,550 Current portion of long-term debt [note 14] - 499,821 499,821 Lease obligation [note 15] - 10,816 10,816 Derivative liabilities [note 15] Foreign currency contracts 16,525 - 16,525 Interest rate contracts 5,819 - 5,819 Long-term debt [note 14] - 1,284,353 1,284,353 22,344 2,372,540 2,394,884 Net $ 6,123 $ (1,383,398) $ (1,377,275) At December 31, 2022 FVTPL Amortized cost Total Financial assets Cash and cash equivalents $ - $ 1,143,674 $ 1,143,674 Short-term investments - 1,138,174 1,138,174 Accounts receivable [note 7] - 183,944 183,944 Derivative assets [note 11] Foreign currency contracts 2,807 - 2,807 $ 2,807 $ 2,465,792 $ 2,468,599 Financial liabilities Accounts payable and accrued liabilities [note 13] $ - $ 374,714 $ 374,714 Lease obligation [note 15] - 9,287 9,287 Derivative liabilities [note 15] Foreign currency contracts 51,058 - 51,058 Interest rate contracts 7,284 - 7,284 Long-term debt [note 14] - 997,000 997,000 58,342 1,381,001 1,439,343 Net $ (55,535) $ 1,084,791 $ 1,029,256
Carrying amounts and level 2 fair value measurement | As at December 31, 2023 Carrying value Fair value Derivative assets [note 11] Foreign currency contracts $ 28,467 $ 28,467 Current portion of long-term debt [note 14] (499,821) (500,000) Derivative liabilities [note 15] Foreign currency contracts (16,525) (16,525) Interest rate contracts (5,819) (5,819) Long-term debt [note 14] (1,284,353) (1,303,681) Net $ (1,778,051) $ (1,797,558) As at December 31, 2022 Carrying value Fair value Derivative assets [note 11] Foreign currency contracts $ 2,807 $ 2,807 Derivative liabilities [note 15] Foreign currency contracts (51,058) (51,058) Interest rate contracts (7,284) (7,284) Long-term debt [note 14] (997,000) (1,014,010) Net $ (1,052,535) $ (1,069,545)
Fair value of derivative instruments and classification | 2023 2022 Non-hedge derivatives: Foreign currency contracts $ 11,942 $ (48,251) Interest rate contracts (5,819) (7,284) Net $ 6,123 $ (55,535) Classification: Current portion of long-term receivables, investments and other [note 11] $ 9,137 $ 1,331 Long-term receivables, investments and other [note 11] 19,330 1,476 Current portion of other liabilities [note 15] (14,338) (25,913) Other liabilities [note 15] (8,006) (32,429) Net $ 6,123 $ (55,535)
Summary of components of non-hedge derivative gains losses | The following table summarizes the different components of the gains (losses) on derivatives included in net earnings: 2023 2022 Non-hedge derivatives: Foreign currency contracts $ 38,975 $ (66,360) Interest rate contracts (1,184) (6,589) Net $ 37,791 $ (72,949)

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