XML 111 R74.htm IDEA: XBRL DOCUMENT
v3.19.1

CURRENT AND DEFERRED INCOME TAX - Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | $ (114,576) | $ (115,791)
Recognized in statement of income | (78) | (27)
Recognized in OCI | 14,717 | 1,242
AMT refund | (449) |
Net, ending balance | (100,386) | (114,576)
Deferred tax assets | (7,523) | 0
Deferred tax liabilities | (107,909) | (114,576)
Marketable securities |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | (13,205) | (16,949)
Recognized in statement of income | 376 | 0
Recognized in OCI | 13,867 | 3,744
AMT refund | 0 |
Net, ending balance | 1,038 | (13,205)
Inventory |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | (7,244) | (1,984)
Recognized in statement of income | 3,733 | (5,260)
Recognized in OCI | 0 | 0
AMT refund | 0 |
Net, ending balance | (3,511) | (7,244)
Property, plant and equipment |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | (81,294) | (96,614)
Recognized in statement of income | (10,452) | 15,320
Recognized in OCI | 0 | 0
AMT refund | 0 |
Net, ending balance | (91,746) | (81,294)
Close down and restoration provision |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | 1,787 | 3,917
Recognized in statement of income | 1,567 | (2,130)
Recognized in OCI | 0 | 0
AMT refund | 0 |
Net, ending balance | 3,354 | 1,787
Convertible notes |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | (4,056) | (5,497)
Recognized in statement of income | 1,820 | 1,441
Recognized in OCI | 0 | 0
AMT refund | 0 |
Net, ending balance | (2,236) | (4,056)
Carry forward tax loss and tax credits |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | 21,830 | 20,682
Recognized in statement of income | (6,469) | 3,404
Recognized in OCI | 0 | (2,256)
AMT refund | 0 |
Net, ending balance | 15,361 | 21,830
Mining and foreign withholding tax |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | (39,227) | (37,151)
Recognized in statement of income | (1,916) | (2,076)
Recognized in OCI | 0 | 0
AMT refund | 0 |
Net, ending balance | (41,143) | (39,227)
Executive compensation plans |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | 2,065 | 2,582
Recognized in statement of income | 1,918 | (517)
Recognized in OCI | 0 | 0
AMT refund | 0 |
Net, ending balance | 3,983 | 2,065
Deductibility of other taxes |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | 9,021 | 9,459
Recognized in statement of income | 424 | (438)
Recognized in OCI | 0 | 0
AMT refund | 0 |
Net, ending balance | 9,445 | 9,021
Other |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Net balance at beginning of year | (4,253) | 5,764
Recognized in statement of income | 8,921 | (9,771)
Recognized in OCI | 850 | (246)
AMT refund | (449) |
Net, ending balance | 5,069 | (4,253)
Before Offset Amount |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | (39,321) | (38,614)
Deferred tax liabilities | (139,707) | (153,190)
Before Offset Amount | Marketable securities |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | (1,038) | 0
Deferred tax liabilities | 0 | (13,205)
Before Offset Amount | Inventory |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | 0 | 0
Deferred tax liabilities | (3,511) | (7,244)
Before Offset Amount | Property, plant and equipment |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | (940) | (1,016)
Deferred tax liabilities | (92,686) | (82,310)
Before Offset Amount | Close down and restoration provision |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | (3,354) | (1,787)
Deferred tax liabilities | 0 | 0
Before Offset Amount | Convertible notes |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | 0 |
Deferred tax liabilities | (2,236) | (4,056)
Before Offset Amount | Carry forward tax loss and tax credits |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | (15,361) | (21,830)
Deferred tax liabilities | 0 | 0
Before Offset Amount | Mining and foreign withholding tax |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | 0 | 0
Deferred tax liabilities | (41,143) | (39,227)
Before Offset Amount | Executive compensation plans |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | (3,983) | (2,065)
Deferred tax liabilities | 0 | 0
Before Offset Amount | Deductibility of other taxes |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | (9,445) | (9,021)
Deferred tax liabilities | 0 | 0
Before Offset Amount | Other |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | (5,200) | (2,895)
Deferred tax liabilities | (131) | (7,148)
Offset Amount |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Deferred tax assets | (31,798) | (38,614)
Deferred tax liabilities | $ (31,798) | $ (38,614)

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_o&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_56&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_o&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_56&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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 2018-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph ab -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_ab&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 90 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_90&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Increase (Decrease) Through Alternative Minimum Tax Refund + References No definition available. + Details
Name: | ssrm_IncreaseDecreaseThroughAlternativeMinimumTaxRefund
Namespace Prefix: | ssrm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

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

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

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

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

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

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

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

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

X
- Details
Name: | ssrm_AfterOffsetAmountOffsetAmountAndBeforeOffsetAmountAxis=ssrm_OffsetAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |