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INVESTMENT IN MINERA SANTA CRUZ S.A. ("MSC") - SAN JOSE MINE (Tables) | 6 Months Ended
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Jun. 30, 2012
INVESTMENT IN MINERA SANTA CRUZ S.A. ("MSC") - SAN JOSE MINE |
Schedule of change in the entity's investment in MSC |
|  | As at |
|  | June 30, 2012 |
|  | (in thousands) |
Investment in MSC, beginning of period |  | $ | — |
Fair value of investment in MSC from acquisition of Minera Andes |  | 224,999 |
Income from equity investment |  | 5,597 |
Amortization of fair value increments |  | (4,607 | )
Investment in MSC, end of period |  | $ | 225,989 |
Summary of MSC's financial information from operations |
|  | Three Months Ended |  | Period Ended |
|  | June 30, 2012 |  | June 30, 2012 |
|  | (in thousands) |  | (in thousands) |
Summary of MSC’s financial information from operations |  |  |  |  |
Sales - MSC 100% |  | $ | 56,375 |  | $ | 96,603 |
Net income - MSC 100% |  | 3,255 |  | 11,422 |
McEwen Mining’s portion - 49% |  | 1,595 |  | 5,597 |
Net income on investment in MSC |  | $ | 1,595 |  | $ | 5,597 |

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- Definition Tabular disclosure of equity method investments in common stock. The disclosure may include: (a) the name of each investee or group of investments for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 20 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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