XML 157 R125.htm IDEA: XBRL DOCUMENT
v3.22.4

Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | $ 84,458 | $ 128,832
Increase (decrease) in deferred tax liability (asset) | (9,100) |
Closure and decommissioning costs |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | (23,482) | (27,742)
Tax losses, resource pools and mining tax credits |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | (83,819) | (92,928)
Deductible Mexican mining taxes |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | (3,974) | (4,682)
Accounts payable and accrued liabilities |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | (26,920) | (22,119)
Trade and other receivables |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | (17,634) | (29,163)
Provision for doubtful debts and inventory adjustments |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | (3,136) | 28,153
Short-term investments |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | 11,665 | 7,941
Mineral properties, plant, and equipment |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | 217,255 | 245,126
Estimated sales provisions |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | 19,263 | 30,466
Other temporary differences and provisions |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | (4,760) | (6,220)
Tax Losses |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | (28,100) | (26,400)
Resource pools |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets/liabilities | $ (55,700) | $ (66,500)

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_ProvisionForDecommissioningRestorationAndRehabilitationCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=paas_TaxLossesPoolsandMiningTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=paas_DeductibleMexicanMiningTaxesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=paas_AccountsPayableandAccruedLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TradeReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=paas_ProvisionforDoubtfulDebtsandInventoryAdjustmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=paas_ShorttermInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=paas_MineralPropertiesPlantandEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=paas_EstimatedSalesProvisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=paas_TaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=paas_ResourcePoolsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |