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Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Significant Accounting Policies [abstract] |
Disclosure of subsidiaries | Fortuna Silver Mines Inc. is the ultimate parent entity of the group. At December 31, 2018, the principal subsidiaries of the Company, their geographic locations, and the ownership interests held by the Company, were as follows:
Name |  | Location |  | Ownership |  | Principal Activity
Minera Bateas S.A.C. ("Bateas") |  | Peru |  | 100% |  | Caylloma Mine
Compania Minera Cuzcatlan S.A. de C.V. ("Cuzcatlan") |  | Mexico |  | 100% |  | San Jose Mine
Mansfield Minera S.A. ("Mansfield") |  | Argentina |  | 100% |  | Lindero Project
Schedule of useful life of property, plant and equipment | Assets, other than capital works in progress, are depreciated to their residual values over their estimated useful lives as follows:
Land and buildings |  |  |  |
Land |  | Not depreciated |  |
Mineral properties |  | Units of production |  | Declining balance
Buildings, located at the mine |  | Units of production |  | Declining balance
Buildings, others (1) |  | 6‑10 years |  | Straight line
Leasehold improvements (1) |  | 4‑8 years |  | Straight line
Plant and equipment |  |  |  |
Machinery and equipment (1) |  | 3‑15 years |  | Straight line
Furniture and other equipment (1) |  | 2‑13 years |  | Straight line
Transport units |  | 4‑5 years |  | Straight line
Capital work in progress |  | Not depreciated |  |
The lesser of useful life or life of mine.
Summary of measurement categories under IAS 39 and measurement categories under IFRS 9 | The original measurement categories under IAS 39 and the new measurement categories under IFRS 9 are summarized in the following table:
| Original (IAS 39) | New (IFRS 9)
Financial assets |  |
Cash and cash equivalents | Loans and receivables | Amortized cost
Term deposits | Loans and receivables | Amortized cost
Other receivables | Loans and receivables | Amortized cost
Marketable securities | Available for sale | FVOCI
Trade receivables from concentrate sales | FVTPL | FVTPL
Interest rate swap asset | Fair Value (hedging) | Fair Value (hedging)
Financial liabilities |  |
Trade payables | Other liabilities | Amortized cost
Payroll payable | Other liabilities | Amortized cost
Share units payable | Other liabilities | Amortized cost
Credit facility | Other liabilities | Amortized cost
Other payables | Other liabilities | Amortized cost
Metal forward sales and zero cost collar contracts | FVTPL | FVTPL

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- Definition The disclosure of subsidiaries. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2017-01-01 -Paragraph 17 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2017-03-01&anchor=para_17_b&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2017-01-01 -Paragraph 16 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2017-03-01&anchor=para_16_b&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B4 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B4_a&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
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