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Yamana Acquisition (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about business combination [abstract] |
Disclosure of detailed information about business combination | Total consideration:
Nature of consideration | Shares (in millions) | Consideration
Pan American Shares (1) | 153.8 |  | $ | 2,823.0 |
(1)The Pan American Share consideration value is based on an assumed value of $18.36 per share (based on the closing price of the common shares of Pan American on NASDAQ on March 30, 2023). Allocation of the purchase price:
|  |  | Acquisition date fair value
Assets acquired |  |  |
Cash and cash equivalents |  |  | $ | 259.5 |
Investments |  |  | 59.5 |
Accounts receivable (1) |  |  | 20.4 |
Income tax receivables |  |  | 19.4 |
Value added tax receivables |  |  | 54.0 |
Inventories |  |  | 247.5 |
Mineral properties, plant and equipment |  |  | 5,054.4 |
Other assets |  |  | 59.4 |
Liabilities assumed |  |  |
Accounts payable |  |  | (215.3) |
Income tax payables |  |  | (22.4) |
Provision for closure and decommissioning liabilities |  |  | (244.0) |
Litigation provisions |  |  | (34.6) |
Lease obligations |  |  | (81.4) |
Debt (2) |  |  | (927.6) |
Other long-term liabilities |  |  | (59.7) |
Deferred taxes |  |  | (881.2) |
Net assets acquired |  |  | 3,307.9 |
Non-controlling interests (3) |  |  | (484.9) |
Net assets attributable to Pan American |  |  | $ | 2,823.0 |
(1)Trade receivables acquired had a fair value of $0.5 million, which was equal to their gross contractual value. Other receivables acquired had a fair value of $19.9 million. Trade and other receivables acquired were substantially collected during the year ended December 31, 2023. (2)Debt acquired included: 1. two senior notes with a fair value of $675.2 million (Note 20); 2. a revolving credit facility with a fair value of $205 million, which was immediately repaid on Acquisition Date (Note 20); 3. the MARA loan with a fair value of $37.0 million which was disposed as part of the MARA disposition (Note 9) (Note 20); and 4. Short-term loan in Jacobina with a fair value of $10.4 million that was repaid during the year ended December 31, 2023 (Note 20). (3)Non-controlling interests were measured at the proportionate share in the identifiable net assets recognized.

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- Definition The disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2024-03-27 + Details
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