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Material Accounting Policy Information (Tables)

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies [Abstract]

Disclosure of joint ventures

The principal subsidiaries of the Company and their geographic locations at December 31, 2023 were as follows:

Location			Subsidiary			Ownership Interest			Operations and Development Projects Owned
Brazil			Jacobina Mineração e Comércio Ltda.			100%			Jacobina mine (1)
Canada			Lake Shore Gold Corp.			100%			Bell Creek and Timmins West mines (together "Timmins mine")
Chile			Minera Meridian Ltda.			100%			El Peñon mine (1)
			Minera Florida Ltda			100%			Minera Florida mine (1)
			Minera Cavancha SpA.			80%			La Pepa project (1)
Mexico			Plata Panamericana S.A. de C.V.			100%			La Colorada mine
			Compañía Minera Dolores S.A. de C.V.			100%			Dolores mine
Peru			Pan American Silver Huaron S.A.			100%			Huaron mine
			Shahuindo S.A.C.			100%			Shahuindo mine
			La Arena S.A.			100%			La Arena mine
Bolivia			Pan American Silver (Bolivia) S.A.			95%			San Vicente mine
Guatemala			Pan American Silver Guatemala S.A.			100%			Escobal mine
Argentina			Minera Tritón Argentina S.A.			100%			Manantial Espejo & Cap-Oeste Sur Este mines
			Estelar Resources S.A.			100%			Cerro Moro mine (1)
			Minera Joaquin S.R.L.			100%			Joaquin mine
			Minera Argenta S.A.			100%			Navidad project

(1)Mines and projects from the Acquisition (Note 8).

Disclosure of subsidiaries

The principal subsidiaries of the Company and their geographic locations at December 31, 2023 were as follows:

Location			Subsidiary			Ownership Interest			Operations and Development Projects Owned
Brazil			Jacobina Mineração e Comércio Ltda.			100%			Jacobina mine (1)
Canada			Lake Shore Gold Corp.			100%			Bell Creek and Timmins West mines (together "Timmins mine")
Chile			Minera Meridian Ltda.			100%			El Peñon mine (1)
			Minera Florida Ltda			100%			Minera Florida mine (1)
			Minera Cavancha SpA.			80%			La Pepa project (1)
Mexico			Plata Panamericana S.A. de C.V.			100%			La Colorada mine
			Compañía Minera Dolores S.A. de C.V.			100%			Dolores mine
Peru			Pan American Silver Huaron S.A.			100%			Huaron mine
			Shahuindo S.A.C.			100%			Shahuindo mine
			La Arena S.A.			100%			La Arena mine
Bolivia			Pan American Silver (Bolivia) S.A.			95%			San Vicente mine
Guatemala			Pan American Silver Guatemala S.A.			100%			Escobal mine
Argentina			Minera Tritón Argentina S.A.			100%			Manantial Espejo & Cap-Oeste Sur Este mines
			Estelar Resources S.A.			100%			Cerro Moro mine (1)
			Minera Joaquin S.R.L.			100%			Joaquin mine
			Minera Argenta S.A.			100%			Navidad project

(1)Mines and projects from the Acquisition (Note 8).

X

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The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]

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The disclosure of joint ventures. [Refer: Joint ventures [member]]

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