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PROVISIONS (Tables) | 12 Months Ended
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Dec. 31, 2023
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract] |
Disclosure of provisions |
| Notes | December 31, 2023 | December 31, 2022
Asset retirement obligations | (a) | $ | 347.4 |  | $ | 298.5 |
Other |  | 18.1 |  | 17.5 |
|  | $ | 365.5 |  | $ | 316.0 |
Current portion of provisions |  | $ | 5.4 |  | $ | 5.6 |
Non-current provisions |  | 360.1 |  | 310.4 |
|  | $ | 365.5 |  | $ | 316.0 |
The following table presents the reconciliation of the provision for asset retirement obligations:
|  | Years ended December 31,
| Notes | 2023 | 2022
Balance, beginning of the year |  | $ | 298.5 |  | $ | 460.4 |
Revision of estimated cash flows and discount rates: |  |  |
Capitalized in property, plant and equipment | 11 | 36.2 |  | (22.4) |
Changes in asset retirement obligations at closed mines | 30 | 9.7 |  | (36.8) |
Accretion expense | 31 | 5.0 |  | 3.1 |
Disbursements |  | (2.0) |  | (2.0) |
Reclassification of Rosebel mine obligations to liabilities held for sale | 5 | — |  | (103.8) |
Balance, end of the year |  | $ | 347.4 |  | $ | 298.5 |
Less: current portion | 14 | (5.4) |  | (5.6) |
Non-current portion |  | $ | 342.0 |  | $ | 292.9 |
Disclosure of asset retirement obligations | As at December 31, 2023, the schedule of estimated undiscounted future disbursements for rehabilitation was as follows:
|  |  | CAD$ million 1 | $ million 1
2024 |  |  | $ | 2.8 |  | $ | 3.4 |
2025 |  |  | 29.7 |  | 8.0 |
2026 |  |  | 16.2 |  | 0.6 |
2027 |  |  | 12.6 |  | 3.9 |
2028 |  |  | 2.8 |  | 19.5 |
2029 onwards |  |  | 311.6 |  | 73.4 |
|  |  | $ | 375.7 |  | $ | 108.8 |
1.Disbursements in US$ relate to the Essakane mine and CAD$ disbursements relate to the Doyon division, including Westwood mine, Côté Gold and other closed Canadian sites. As at December 31, 2023, estimated undiscounted amounts of cash flows required to settle the obligations and expected timing of payments assumed in measuring the asset retirement obligations were as follows:
| Undiscounted Amounts Required (CAD$) | Undiscounted Amounts Required ($) | Expected Timing of Payments |
Essakane mine | $ | — |  | $ | 108.8 |  | 2024-2073 |
Doyon division, including Westwood mine | 278.3 |  | — |  | 2024-2049 |
Côté Gold project | 92.0 |  | — |  | 2024-2187 |
Other Canadian sites | 5.4 |  | — |  | 2024-2123 |
| $ | 375.7 |  | $ | 108.8 |  |  |

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