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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Summary of Significant Accounting Policies [Abstract]

Disclosure of subsidiaries

The principal subsidiaries of the Company and their geographic locations at December 31, 2018 were as follows:

Subsidiary		Location		Ownership Interest			Accounting		Operations and Development Projects Owned
Pan American Silver Huaron S.A.		Peru		100	%		Consolidated		Huaron mine
Compañía Minera Argentum S.A.		Peru		92	%		Consolidated		Morococha mine
Minera Corner Bay S.A. de C.V.		Mexico		100	%		Consolidated		Alamo Dorado mine
Plata Panamericana S.A. de C.V.		Mexico		100	%		Consolidated		La Colorada mine
Compañía Minera Dolores S.A. de C.V.		Mexico		100	%		Consolidated		Dolores mine
Minera Tritón Argentina S.A.		Argentina		100	%		Consolidated		Manantial Espejo mine & Cap-Oeste Sur Este ("COSE") project
Minera Joaquin S.R.L.		Argentina		100	%		Consolidated		Joaquin project
Pan American Silver (Bolivia) S.A.		Bolivia		95	%		Consolidated		San Vicente mine
Minera Argenta S.A.		Argentina		100	%		Consolidated		Navidad Project

Disclosure of joint ventures

The principal subsidiaries of the Company and their geographic locations at December 31, 2018 were as follows:

Subsidiary		Location		Ownership Interest			Accounting		Operations and Development Projects Owned
Pan American Silver Huaron S.A.		Peru		100	%		Consolidated		Huaron mine
Compañía Minera Argentum S.A.		Peru		92	%		Consolidated		Morococha mine
Minera Corner Bay S.A. de C.V.		Mexico		100	%		Consolidated		Alamo Dorado mine
Plata Panamericana S.A. de C.V.		Mexico		100	%		Consolidated		La Colorada mine
Compañía Minera Dolores S.A. de C.V.		Mexico		100	%		Consolidated		Dolores mine
Minera Tritón Argentina S.A.		Argentina		100	%		Consolidated		Manantial Espejo mine & Cap-Oeste Sur Este ("COSE") project
Minera Joaquin S.R.L.		Argentina		100	%		Consolidated		Joaquin project
Pan American Silver (Bolivia) S.A.		Bolivia		95	%		Consolidated		San Vicente mine
Minera Argenta S.A.		Argentina		100	%		Consolidated		Navidad Project

Summary of classification and measurement of financial assets before and after adoption of IFR 9

The following table summarizes the classification and measurement of the Company’s financial assets prior to January 1, 2018 in accordance with IAS 39, compared to the new classification as of January 1, 2018, in accordance with IFRS 9:

Financial Asset		IAS 39 Classification / Measurement		IFRS 9 Classification and Measurement
Cash and cash equivalents		Loans and receivables / Amortized cost		Amortized cost
Short-term investments - equity securities		Available-for-sale / FVTOCI		FVTPL
Short-term investments - other than equity securities		Available-for-sale / FVTOCI		FVTOCI
Trade receivables from provisional concentrates sales		FVTPL		FVTPL
Receivable not arising from sale of metal concentrates		Loans and receivables / Amortized cost		Amortized cost
Derivative financial assets		Held-for-trading / FVTPL		FVTPL

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