XML 66 R42.htm IDEA: XBRL DOCUMENT v3.25.0.1

Long-term Debt (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure Of Borrowings [Abstract]

Schedule of Long-term Debt

			December 31, 2024			December 31, 2023
Senior Notes 2026 (a)			$	—		$	300,608
Senior Notes 2029 (b)			449,289			—
Gold Notes (c)			66,945			63,310
Convertible Debentures (d)			—			13,913
Total			516,234			377,831
Less: current portion			(22,132)			(36,826)
Non-current portion			$	494,102		$	341,005

			Amount
Carrying value of the debt as at December 31, 2022			$	298,107
Interest expense accrued			20,625
Interest expense paid			(20,625)
Accretion of discount			2,501
Carrying value of the debt as at December 31, 2023			$	300,608
Interest expense accrued			18,276
Interest expense paid			(26,411)
Accretion of discount (Note 19)			2,010
Loss on settlement			11,463
Redemption of debt			(305,946)
As at December 31, 2024			—

			Amount
Principal amount of Senior Notes issued on October 31, 2024			$	450,000
Initial transaction costs			(8,706)
Value allocated to prepayment option			5,335
Carrying value of the debt on issue date			$	446,629
Interest expense accrued			6,000
Accretion (Note 19)			235
Carrying value of debt as at December 31, 2024			$	452,864
Embedded derivative asset
Value allocated to prepayment option at the issue date			5,335
Change in FVTPL (Note 20)			(1,760)
Carrying value of embedded derivative asset as at December 31, 2024			$	3,575
Total carrying value of Senior Notes 2029 as at December 31, 2024			449,289
Less: current portion, represented by accrued interest			(6,000)
Non-current portion as at December 31, 2024			$	443,289

Schedule of Fair Value Measurement of Liabilities

			Number of Gold Notes			Amount
Fair value of Gold Notes as at December 31, 2022			66,006,346			$	67,145
Repayments			(7,388,882)			(7,388)
Change in fair value through profit and loss (Note 20)			—			8,950
Change in fair value through other comprehensive income due to changes in credit risk			—			(5,397)
Fair value of Gold Notes as at December 31, 2023			58,617,464			63,310
Repayments			(14,777,512)			(14,778)
Change in fair value through profit and loss (Note 20)			—			20,275
Change in fair value through other comprehensive income due to changes in credit risk			—			(1,862)
Fair value of Gold Notes as at December 31, 2024			43,839,952			66,945
Less: current portion			(16,132,117)			(16,132)
Non-current portion as at December 31, 2024			27,707,835			$	50,813

10.     Long-term Debt (cont.)

			Number of Debentures			Amount
As at December 31, 2022			18,000			$	13,182
Change in fair value through profit and loss (Note 20)			—			1,032
Change in FVOCI due to changes in credit risk			—			(301)
As at December 31, 2023			18,000			$	13,913
Change in fair value through profit and loss (Note 20)			—			(565)
Change in FVOCI due to changes in credit risk			—			(103)
Conversion of convertible debenture			(16,200)			(11,920)
Repayment of convertible debenture			(1,800)			(1,325)
As at December 31, 2024			—			$	—

The levels in the fair value hierarchy into which the Company’s financial assets and liabilities are recognized in the statements of financial position at fair value are categorized as follows:

			December 31, 2024						December 31, 2023
			Level 1			Level 2			Level 1			Level 2
Gold Notes (Note 10c)			$	—		$	66,945		$	—		$	63,310
Warrant liabilities (Note 13c)			8,886			—			26,053			553
DSU and PSU liabilities (Note 13g,f)			1,692			3,750			1,903			2,804
Investments and other assets (Note 7b)			5,050			7,579			4,254			5,505
Convertible Debentures (Note 10d)			—			—			—			13,913
Total			$	15,628		$	78,274		$	32,210		$	86,085

Schedule of Amortizing Payments

Scheduled Amortizing Payments of the Gold Notes at $1,400 per ounce as as follows:

			2025			2026			2027			Total
Gold ounces			11,611			11,611			7,213			30,435
Principal repayments			$16,132			$16,255			$11,453			$43,840

Payments made to Gold Note holders are as follows:

			Year-ended December 31,
			2024			2023
Repayments			$	14,778		$	7,388
Gold premiums			9,975			2,788
Interest payment			3,888			4,696

In addition to other commitments already disclosed, the Company’s undiscounted commitments including interest and premiums at December 31, 2024 are as follows:

			Less than 1 year			1 to 3 years			4 to 5 years			Over 5 years			Total
Trade, tax and other payables			$	94,517		$	—		$	—		$	—		$	94,517
Reclamation and closure costs			2,346			1,329			7,086			18,428			29,189
Lease payments			1,857			1,374			887			1,667			5,785
Gold Notes			34,187			59,494			—			—			93,681
Senior unsecured notes			36,000			108,000			486,000			—			630,000
Other contractual commitments ⁽¹⁾			7,204			—			—			—			7,204
Total			$	176,111		$	170,197		$	493,973		$	20,095		$	860,376

(1)Includes binding commitments for capital and operating purchase obligations that the Company has entered into as at December 31, 2024.

X

- Definition

Disclosure Of Borrowings

+ References

No definition available.

+ Details

Name:	aris_DisclosureOfBorrowingsAbstract
Namespace Prefix:	aris_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about borrowings. [Refer: Borrowings]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 7
-IssueDate 2024-01-01
-Paragraph 7
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the fair value measurement of liabilities.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2024-01-01
-Paragraph 93
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2024-01-01
-Paragraph 39
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_39_a&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration