XML 70 R16.htm IDEA: XBRL DOCUMENT
v3.20.1

Mineral Properties and Exploration and Evaluation Assets | 12 Months Ended
--- | ---
Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items] |
Plant and Equipment | 10. Plant and Equipment
|  | Machinery and equipment |  | Land, buildings and leasehold improvements |  | Furniture, other equipment and Transport units |  | Assets under lease 1 |  | Capital work in progress - Lindero |  | Capital work in progress - Other |  | Total
COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2018 |  | $ | 74,188 |  | $ | 141,318 |  | $ | $ 11,066 |  | $ | 13,411 |  | $ | 52,964 |  | $ | 6,140 |  | $ | 299,087
Initial adoption IFRS 16 (note 3(u)) |  |  | - |  |  | - |  |  | - |  |  | 7,316 |  |  | - |  |  | - |  |  | 7,316
Balance at January 1, 2019 |  |  | 74,188 |  |  | 141,318 |  |  | 11,066 |  |  | 20,727 |  |  | 52,964 |  |  | 6,140 |  |  | 306,403
Additions |  |  | 1,185 |  |  | 714 |  |  | 3,464 |  |  | 14,944 |  |  | 177,017 |  |  | 9,718 |  |  | 207,042
Changes in closure and reclamation provision |  |  | 171 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 171
Disposals |  |  | (1,038) |  |  | - |  |  | (87) |  |  | - |  |  | - |  |  | - |  |  | (1,125)
Reclassifications |  |  | 740 |  |  | 17,700 |  |  | 1,640 |  |  | - |  |  | (10,646) |  |  | (9,434) |  |  | -
Balance at December 31, 2019 |  | $ | 75,246 |  | $ | 159,732 |  | $ | 16,083 |  | $ | 35,671 |  | $ | 219,335 |  | $ | 6,424 |  | $ | 512,491
ACCUMULATED DEPRECIATION |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2018 |  | $ | 35,843 |  | $ | 65,547 |  | $ | 5,390 |  | $ | 107 |  | $ | - |  | $ | - |  | $ | 106,887
Disposals |  |  | (746) |  |  | - |  |  | (79) |  |  | - |  |  | - |  |  | - |  |  | (825)
Depreciation |  |  | 7,117 |  |  | 12,813 |  |  | 2,091 |  |  | 5,899 |  |  | - |  |  | - |  |  | 27,920
Balance at December 31, 2019 |  | $ | 42,214 |  | $ | 78,360 |  | $ | 7,402 |  | $ | 6,006 |  | $ | - |  | $ | - |  | $ | 133,982
Net Book Value at December 31, 2019 |  | $ | 33,032 |  | $ | 81,372 |  | $ | 8,681 |  | $ | 29,665 |  | $ | 219,335 |  | $ | 6,424 |  | $ | 378,509
| (1) |  | The Company leases equipment that was previously classified as a finance lease under IAS 17. On January 1, 2019, these leases were classified as right-of-use assets under IFRS 16 and the carrying amount of $13,411 and the lease liability of $8,767 were determined based on the carrying amount of these assets and their related lease liability immediately before this date.
|  | Machinery and equipment |  | Land, buildings and leasehold improvements |  | Furniture, other equipment and transport units |  | Equipment under finance lease |  | Capital work in progress - Lindero |  | Capital work in progress - Other |  | Total
COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2017 |  | $ | 62,217 |  | $ | 131,738 |  | $ | 7,478 |  | $ | 7,295 |  | $ | 4,360 |  | $ | 8,561 |  | $ | 221,649
Additions |  |  | 3,122 |  |  | 390 |  |  | 7,405 |  |  | - |  |  | 59,356 |  |  | 8,858 |  |  | 79,131
Changes in closure and reclamation provision |  |  | 550 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 550
Disposals |  |  | (1,859) |  |  | - |  |  | (358) |  |  | (26) |  |  | - |  |  | - |  |  | (2,243)
Reclassifications |  |  | 10,158 |  |  | 9,190 |  |  | (3,459) |  |  | 6,142 |  |  | (10,752) |  |  | (11,279) |  |  | -
Balance at December 31, 2018 |  | $ | 74,188 |  | $ | 141,318 |  | $ | 11,066 |  | $ | 13,411 |  | $ | 52,964 |  | $ | 6,140 |  | $ | 299,087
ACCUMULATED DEPRECIATION |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2017 |  | $ | 27,570 |  | $ | 52,353 |  | $ | 4,552 |  | $ | 3,510 |  | $ | - |  | $ | - |  | $ | 87,985
Disposals |  |  | (1,719) |  |  | - |  |  | (295) |  |  | (26) |  |  | - |  |  | - |  |  | (2,040)
Reclassifications |  |  | 3,152 |  |  | 538 |  |  | 18 |  |  | (3,708) |  |  | - |  |  | - |  |  | -
Depreciation |  |  | 6,840 |  |  | 12,656 |  |  | 1,115 |  |  | 331 |  |  | - |  |  | - |  |  | 20,942
Balance at December 31, 2018 |  | $ | 35,843 |  | $ | 65,547 |  | $ | 5,390 |  | $ | 107 |  | $ | - |  | $ | - |  | $ | 106,887
Net Book Value at December 31, 2018 |  | $ | 38,345 |  | $ | 75,771 |  | $ | 5,676 |  | $ | 13,304 |  | $ | 52,964 |  | $ | 6,140 |  | $ | 192,200
Mineral Properties and Exploration and Evaluation Assets [member] |
Disclosure of detailed information about property, plant and equipment [line items] |
Plant and Equipment | 9. Mineral Properties and Exploration and Evaluation Assets
|  | Depletable |  | Not depletable |  |  |
|  | Caylloma |  | San Jose |  | Lindero |  | Other |  | Total
COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2018 |  | $ | 121,625 |  | $ | 175,609 |  | $ | 155,854 |  | $ | 7,797 |  | $ | 460,885
Additions |  |  | 6,396 |  |  | 7,838 |  |  | 34,485 |  |  | 2,652 |  |  | 51,371
Changes in closure and reclamation provision |  |  | 223 |  |  | 886 |  |  | 13,527 |  |  | - |  |  | 14,636
Write-downs |  |  | - |  |  | - |  |  | - |  |  | (2,516) |  |  | (2,516)
Balance at December 31, 2019 |  | $ | 128,244 |  | $ | 184,333 |  | $ | 203,866 |  | $ | 7,933 |  | $ | 524,376
ACCUMULATED DEPLETION |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2018 |  | $ | 68,207 |  | $ | 79,878 |  | $ | - |  | $ | - |  | $ | 148,085
Depletion |  |  | 6,228 |  |  | 16,544 |  |  | - |  |  | - |  |  | 22,772
Balance at December 31, 2019 |  | $ | 74,435 |  | $ | 96,422 |  | $ | - |  | $ | - |  | $ | 170,857
Net Book Value at December 31, 2019 |  | $ | 53,809 |  | $ | 87,911 |  | $ | 203,866 |  | $ | 7,933 |  | $ | 353,519
|  | Depletable |  | Not depletable |  |  |
|  | Caylloma |  | San Jose |  | Lindero |  | Other |  | Total
COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2017 |  | $ | 112,669 |  | $ | 164,198 |  | $ | 140,154 |  | $ | 4,150 |  | $ | 421,171
Additions |  |  | 8,240 |  |  | 12,035 |  |  | 14,782 |  |  | 3,647 |  |  | 38,704
Changes in closure and reclamation provision |  |  | 716 |  |  | (624) |  |  | 918 |  |  | - |  |  | 1,010
Balance at December 31, 2018 |  | $ | 121,625 |  | $ | 175,609 |  | $ | 155,854 |  | $ | 7,797 |  | $ | 460,885
ACCUMULATED DEPLETION |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2017 |  | $ | 61,053 |  | $ | 63,506 |  | $ | - |  | $ | - |  | $ | 124,559
Depletion |  |  | 7,154 |  |  | 16,372 |  |  | - |  |  | - |  |  | 23,526
Balance at December 31, 2018 |  | $ | 68,207 |  | $ | 79,878 |  | $ | - |  | $ | - |  | $ | 148,085
Net Book Value at December 31, 2018 |  | $ | 53,418 |  | $ | 95,731 |  | $ | 155,854 |  | $ | 7,797 |  | $ | 312,800
During the year ended December 31, 2019, the Company capitalized $5,259 (December 31, 2018 - $1,125) of interest related to the construction of the Lindero Project. The assets of the Caylloma Mine and the San Jose Mine and their holding companies, are pledged as security under the Company’s credit facility. Exploration and Evaluation Assets
|  |  | Mexico |  | Argentina |  | Serbia |  |  |  |  |
|  |  | Tlacolula |  | Pachuca |  |  | Arizaro |  | Esperanza |  | Incachule |  |  | Barje |  |  | Others |  | Total
Balance at December 31, 2017 |  | $ | 3,128 | $ | - |  | $ | 367 | $ | 82 | $ | 82 |  | $ | 491 |  | $ | - | $ | 4,150
Additions |  |  | 170 |  | - |  |  | 567 |  | 706 |  | 684 |  |  | 1,447 |  |  | 73 |  | 3,647
Balance at December 31, 2018 |  |  | 3,298 |  | - |  |  | 934 |  | 788 |  | 766 |  |  | 1,938 |  |  | 73 |  | 7,797
Additions |  |  | 218 |  | 962 |  |  | 2 |  | - |  | - |  |  | 1,318 |  |  | 152 |  | 2,652
Write-off |  |  | - |  | (962) |  |  | - |  | (788) |  | (766) |  |  | - |  |  | - |  | (2,516)
Balance at December 31, 2019 |  | $ | 3,516 | $ | - |  | $ | 936 | $ | - | $ | - |  | $ | 3,256 |  | $ | 225 | $ | 7,933
During the year ended December 31, 2019, the Company incurred $2,652 (December 31, 2018 - $3,647) of exploration and evaluation expenditures of which $962 were expensed. In addition, the Company wrote down $1,554 relating to two greenfield exploration projects (December 31, 2018 – nil).

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=fsm_MineralPropertiesAndExplorationAndEvaluationAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |