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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

Significant Accounting Policies [abstract]

Disclosure of subsidiaries


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 Mine

Schedule of useful life of property, plant and equipment



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)		3-12 years		Straight line
Furniture and other equipment (1)		2-12 years		Straight line
Transport units		4-5 years		Straight line
Capital work in progress		Not depreciated

⁽¹⁾

The lesser of useful life or life of mine.

Schedule of changes to the consolidated balance sheet


Consolidated Balance Sheet
			As reported			IAS 16 amendment			Restated
Current assets
Inventories (note 7)		$	14,471		$	498		$	14,969

Non-Current assets
Plant and equipment (note 10)		$	378,509		$	(2,853)		$	375,656
Other assets (note 12)		$	38,389		$	2,355		$	40,744

Schedule of changes to the cash flow


Consolidated Statement of Cash Flow
			As reported			IAS 16 amendment			Restated
Changes in no cash working capital:
Inventories		$	(1,036)		$	(2,853)		$	(3,889)
Net cash provided by operating activities		$	63,005		$	(2,853)		$	60,152

Investing Activities
Expenditures on Lindero construction		$	(189,653)		$	2,853		$	(186,800)
Cash used in investing activities		$	(145,214)		$	2,853		$	(142,361)