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v3.21.1

Mineral Properties and Exploration and Evaluation Assets | 12 Months Ended
--- | ---
Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items] |
Plant and Equipment | 10. Property, Plant and Equipment
|  | Machinery and equipment |  | Land and buildings |  | Furniture and other equipment |  | Assets under lease |  | Capital work in progress - Lindero |  | Capital work in progress - Other |  | Total
COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2019 (Restated) note 4(t)ii) |  | $ | 75,246 |  | $ | 159,732 |  | $ | 16,083 |  | $ | 35,671 |  | $ | 216,482 |  | $ | 6,424 |  | $ | 509,638
Additions |  |  | 5,190 |  |  | 473 |  |  | 1,427 |  |  | 2,715 |  |  | 45,688 |  |  | 3,645 |  |  | 59,138
Changes in closure and reclamation |  |  | 682 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 682
Disposals |  |  | (750) |  |  | - |  |  | (109) |  |  | (885) |  |  | - |  |  | - |  |  | (1,744)
Transfers |  |  | 29,636 |  |  | 51,547 |  |  | 2,096 |  |  | - |  |  | (75,100) |  |  | (8,179) |  |  | -
Balance at December 31, 2020 |  | $ | 110,004 |  | $ | 211,752 |  | $ | 19,497 |  | $ | 37,501 |  | $ | 187,070 |  | $ | 1,890 |  | $ | 567,714
ACCUMULATED DEPRECIATION |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2019 |  | $ | 42,214 |  | $ | 78,360 |  | $ | 7,402 |  | $ | 6,006 |  | $ | - |  | $ | - |  | $ | 133,982
Disposals |  |  | (618) |  |  | - |  |  | (100) |  |  | (408) |  |  | - |  |  | - |  |  | (1,126)
Depreciation |  |  | 6,701 |  |  | 13,161 |  |  | 2,842 |  |  | 6,744 |  |  | - |  |  | - |  |  | 29,448
Balance at December 31, 2020 |  | $ | 48,297 |  | $ | 91,521 |  | $ | 10,144 |  | $ | 12,342 |  | $ | - |  | $ | - |  | $ | 162,304
Net Book Value at December 31, 2020 |  | $ | 61,707 |  | $ | 120,231 |  | $ | 9,353 |  | $ | 25,159 |  | $ | 187,070 |  | $ | 1,890 |  | $ | 405,410
|  | Machinery and equipment |  | Land and buildings |  | Furniture and other equipment |  | Assets under lease 1 |  | Capital work in progress - Lindero |  | Capital work in progress - Other |  | Total
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | (Restated) |  |  |  |  |  |
COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2018 |  | $ | 74,188 |  | $ | 141,318 |  | $ | 11,066 |  | $ | 13,411 |  | $ | 52,964 |  | $ | 6,140 |  | $ | 299,087
Initial adoption IFRS 16 |  |  | - |  |  | - |  |  | - |  |  | 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 |  |  | 174,164 |  |  | 9,718 |  |  | 204,189
Changes in closure and reclamation |  |  | 171 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 171
Disposals |  |  | (1,038) |  |  | - |  |  | (87) |  |  | - |  |  | - |  |  | - |  |  | (1,125)
Transfers |  |  | 740 |  |  | 17,700 |  |  | 1,640 |  |  | - |  |  | (10,646) |  |  | (9,434) |  |  | -
Balance at December 31, 2019 (Restated) |  |  | 75,246 |  |  | 159,732 |  |  | 16,083 |  |  | 35,671 |  |  | 216,482 |  |  | 6,424 |  |  | 509,638
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 (Restated) |  | $ | 42,214 |  | $ | 78,360 |  | $ | 7,402 |  | $ | 6,006 |  | $ | - |  | $ | - |  | $ | 133,982
Net Book Value at December 31, 2019 (Restated) |  | $ | 33,032 |  | $ | 81,372 |  | $ | 8,681 |  | $ | 29,665 |  | $ | 216,482 |  | $ | 6,424 |  | $ | 375,656
| (1) |  | The Company leases equipment that was previously classified as a finance lease under IAS 17. On January 1, 2019, the Company adopted IFRS 16, Leases, and the equipment purchased under finance leases were classified as right-of-use assets. The carrying amount of $13,411 and the related lease liability of $8,767 were determined based on the carrying amount of these assets and their related lease liability immediately before the effective date of IFRS 16.
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, 2019 |  | $ | 128,244 |  | $ | 184,333 |  | $ | 203,866 |  | $ | 7,933 |  | $ | 524,376
Additions |  |  | 3,833 |  |  | 8,310 |  |  | 32,506 |  |  | 1,298 |  |  | 45,947
Changes in closure and reclamation provision |  |  | 2,599 |  |  | 1,328 |  |  | 4,730 |  |  | - |  |  | 8,657
Write-downs |  |  | - |  |  | (1,233) |  |  | - |  |  | (188) |  |  | (1,421)
Balance at December 31, 2020 |  | $ | 134,676 |  | $ | 192,738 |  | $ | 241,102 |  | $ | 9,043 |  | $ | 577,559
ACCUMULATED DEPLETION |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2019 |  | $ | 74,435 |  | $ | 96,422 |  | $ | - |  | $ | - |  | $ | 170,857
Disposals |  |  | - |  |  | (543) |  |  | - |  |  | - |  |  | (543)
Depletion |  |  | 6,944 |  |  | 14,584 |  |  | - |  |  | - |  |  | 21,528
Balance at December 31, 2020 |  | $ | 81,379 |  | $ | 110,463 |  | $ | - |  | $ | - |  | $ | 191,842
Net Book Value at December 31, 2020 |  | $ | 53,297 |  | $ | 82,275 |  | $ | 241,102 |  | $ | 9,043 |  | $ | 385,717
|  | 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
Disposals |  |  | - |  |  | - |  |  | - |  |  | (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
During the year ended December 31, 2020, the Company capitalized $9,431 (December 31, 2019- $5,259) of interest related to the construction of the Lindero Mine. The construction activities necessary to prepare the asset for its intended use were substantially completed, as a result, the Company ceased capitalization of interest on November 30, 2020. 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. Non-depletable assets – Other consists of the following exploration and evaluation assets:
|  | Mexico |  | Argentina |  | Serbia |  |  | Others |  |
|  |  | Tlacolula |  | Pachuca |  |  | Arizaro |  | Esperanza |  | Incachule |  |  | Barje |  |  |  |  | Total
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
Additions |  |  | 209 |  | - |  |  | - |  | - |  | - |  |  | 122 |  |  | 967 |  | 1,298
Write-off |  |  | - |  | - |  |  | - |  | - |  | - |  |  | - |  |  | (188) |  | (188)
Balance at December 31, 2020 |  | $ | 3,725 | $ | - |  | $ | 936 | $ | - | $ | - |  | $ | 3,378 |  | $ | 1,004 | $ | 9,043

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