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NON-CONTROLLING INTEREST | 12 Months Ended
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Dec. 31, 2023
NON-CONTROLLING INTEREST |
NON-CONTROLLING INTEREST | 30. NON-CONTROLLING INTEREST ​ As at December 31, 2023, the non-controlling interest (“NCI”) of the State of Burkina Faso, which represents a 10% interest in Roxgold SANU S.A., totaled $3.4 million. The income attributable to the NCI for the year ended December 31, 2023, totaling $2.6 million, is based on the net income for Yaramoko. ​ As at December 31, 2023, the NCI of the State of Côte d’Ivoire, which represents a 10% interest in Roxgold Sango S.A., totaled $46.4 million. The income attributable to the NCI for the year ended December 31, 2023, totaling $4.7 million, is based on the net income for Séguéla. ​
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Summarized statement of financial position | ​ | ​ | ​ | ​ | ​ | ​
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As of December 31, 2023 | ​ | Yaramoko | ​ | Séguéla
Non-controlling interest percentage | ​ | ​ | 10% | ​ | ​ | 10%
Current assets | ​ | $ | 53,002 | ​ | $ | 82,462
Non-current assets | ​ | ​ | 153,037 | ​ | ​ | 318,912
Current liabilities | ​ | ​ | (30,356) | ​ | ​ | (63,515)
Non-current liabilities | ​ | ​ | (100,919) | ​ | ​ | (228,553)
Net assets | ​ | $ | 74,764 | ​ | $ | 109,306
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Non-controlling interest | ​ | $ | 3,379 | ​ | $ | 46,376
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Summarized income statement | ​ | ​ | ​ | ​ | ​ | ​
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For the period ended December 31, 2023 | ​ | Yaramoko | ​ | Séguéla
Revenue | ​ | $ | 228,846 | ​ | $ | 154,165
Net income (loss) and comprehensive income (loss) | ​ | $ | (2,881) | ​ | $ | 66,915
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Summarized cash flows | ​ | ​ | ​ | ​ | ​ | ​
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For the period ended December 31, 2023 | ​ | Yaramoko | ​ | Séguéla
Cash flows provided by operating activities | ​ | $ | 101,193 | ​ | $ | 109,264
Cash flows used in investing activities | ​ | $ | (51,057) | ​ | $ | (59,022)
Cash flows (used in) provided by financing activities | ​ | $ | (43,025) | ​ | $ | 79
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- Definition The disclosure of non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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