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ASSETS AND LIABILITIES HELD FOR SALE (Tables) | 12 Months Ended
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Dec. 31, 2023
Asset and Liabilities Held For Sale [Abstract] |
Disclosure Of Assets And Liabilities From Discontinued Operations | The Company recognized a loss on disposal of $7.4 million, net of income tax, calculated as follows:
| January 31,
| 2023
Proceeds received on closing | $ | 360.0 |
Cash and cash equivalents transferred since closing | 39.4 |
Working capital | (3.4) |
Transaction costs | (8.7) |
Net proceeds | $ | 387.3 |
Cash and cash equivalents | $ | 39.8 |
Receivables and other current assets | 26.7 |
Inventories | 153.7 |
Property, plant and equipment | 446.2 |
Other non-current assets | 10.5 |
Accounts payable and accrued liabilities | (76.0) |
Provisions | (103.8) |
Other liabilities | (89.1) |
Net carrying amount, January 31, 2023 | 408.0 |
Non-controlling interest | (13.3) |
Net assets attributable to IAMGOLD | $ | 394.7 |
Less: net proceeds | 387.3 |
Loss on sale of Rosebel | $ | 7.4 |
The assets and liabilities of the Rosebel mine that were included in the held-for-sale categories are summarized below:
| December 31, | December 31,
| 2023 | 2022
Assets classified as held-for-sale |  |
Cash and cash equivalents | $ | — |  | $ | 38.5 |
Receivables and other current assets | — |  | 4.9 |
Inventories | — |  | 155.8 |
Property, plant and equipment | — |  | 435.8 |
Other non-current assets | — |  | 34.6 |
| $ | — |  | $ | 669.6 |
Liabilities classified as held-for-sale |  |
Accounts payable and accrued liabilities | $ | — |  | $ | 84.2 |
Current portion of provisions | — |  | 4.2 |
Deferred income tax liabilities | — |  | 17.4 |
Leases | — |  | 39.5 |
Provisions | — |  | 103.8 |
Other liabilities | — |  | 19.5 |
| $ | — |  | $ | 268.6 |
The Company recognized a gain on disposal of the Senegal Assets of $109.1 million calculated as follows:
|  | April 25,
|  | 2023
Proceeds on closing |  | $ | 165.6 |
Deferred proceeds |  | 32.0 |
Transaction costs |  | (3.7) |
Net proceeds |  | $ | 193.9 |
Cash and cash equivalents |  | $ | 1.4 |
Property, plant and equipment |  | 83.3 |
Other non-current assets |  | 1.1 |
Accounts payable and accrued liabilities |  | (0.6) |
Net carrying amount, April 25, 2023 |  | 85.2 |
Non-controlling interest |  | (0.4) |
Net assets attributable to IAMGOLD |  | 84.8 |
Less: net proceeds |  | 193.9 |
Pre-tax gain on sale of Senegal Assets |  | $ | 109.1 |
The assets and liabilities of the remaining Bambouk assets that are included in the held-for-sale categories are summarized below:
| December 31, | December 31,
| 2023 | 2022
Assets classified as held-for-sale |  |
Cash and cash equivalents | $ | 0.5 |  | $ | 2.3 |
Exploration and evaluation assets | 34.1 |  | 34.1 |
Property, plant and equipment | — |  | 78.5 |
Other non-current assets | — |  | 1.1 |
| $ | 34.6 |  | $ | 116.0 |
Liabilities classified as held-for-sale |  |
Accounts payable and accrued liabilities | $ | 5.6 |  | $ | 7.7 |
| $ | 5.6 |  | $ | 7.7 |

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