XML 47 R50.htm IDEA: XBRL DOCUMENT
v3.20.1

Leases (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Disclosure of Leases [Abstract] |
Summary of changes in ROU Assets | The following table summarizes changes in ROU Assets for the year ended December 31, 2019, which have been recorded in property, plant and equipment on the Consolidated Statements of Financial Position:
|  | December 31, 2019 |
Cost |  |
Balance, January 1, 2019 (1) |  | $ | 34,983 |
Additions after January 1, 2019 |  | $ | 33,895 |
Assets acquired from Tahoe (Note 8) |  | $ | 8,520 |
Transfer out |  | $ | (16,619 | )
Balance, December 31, 2019 |  | 60,779 |
Accumulated Depreciation |  |
Balance at January 1, 2019 |  | $ | (4,780 | )
Amortization |  | $ | (17,674 | )
Transfer out |  | $ | 7,465 |
Balance, December 31, 2019 |  | (14,989 | )
Carrying Amounts |  |
At January 1, 2019 |  | 30,203 |
At December 31, 2019 |  | $ | 45,790 |
(1) | Includes $21.4 million in newly recognized ROU assets.
Reconciliation of undiscounted cash flows | The following table presents a reconciliation of the Company's undiscounted cash flows at December 31, 2019 and December 31, 2018 to their present value for the Company's lease obligations:
|  | December 31, 2019 |  |  | December 31, 2018 |
Within one year |  | $ | 16,221 |  |  | $ | 5,488 |
Between one and five years |  | 23,099 |  |  | 1,335 |
Beyond five years |  | 21,675 |  |  | — |
Total undiscounted lease obligations |  | 60,995 |  |  | 6,823 |
Less: future interest charges |  | (19,787 | ) |  | (147 | )
Total discounted lease obligations |  | $ | 41,208 |  |  | $ | 6,676 |
Less: current portion of lease obligations |  | (14,198 | ) |  | (5,356 | )
Non-current portion of lease obligations |  | $ | 27,010 |  |  | $ | 1,320 |
Reconciliation of lease commitments | The following table reconciles the Company’s lease commitments disclosed in the consolidated financial statements as at and for the year ended December 31, 2019, to the lease obligations recognized on initial application of IFRS 16:
Operating lease commitments at December 31, 2018 |  | $ | 19,260 |
Discounted using the incremental borrowing rate at January 1, 2019 |  | $ | (2,819 | )
Recognition exemptions for short-term and low-value leases |  | $ | (455 | )
Variable payments not included in lease liabilities |  | $ | (233 | )
Lease obligations recognized at January 1, 2019 related to operating lease commitments at December 31, 2018 |  | $ | 15,753 |

X
- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph 53 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_53&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2019-03-27 + Details
Name: | ifrs-full_ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of Leases [Abstract] + References No definition available. + Details
Name: | paas_DisclosureofLeasesAbstract
Namespace Prefix: | paas_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Lease, Liability, Maturity [Table Text Block] + References No definition available. + Details
Name: | paas_LeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | paas_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration