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FAIR VALUE ACCOUNTING (Tables) | 9 Months Ended
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Sep. 30, 2013
FAIR VALUE ACCOUNTING |
Schedule of assets and liabilities measured at fair value on a recurring basis by level within the fair value hierarchy |
|  | Fair Value as a September 30, 2013 |
|  | Total |  | Level 1 |  | Level 2 |  | Level 3 |
|  | (in thousands) |
Assets: |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 31,062 |  | $ | 31,062 |  | $ | — |  | $ | — |
IVA taxes receivable |  | 10,129 |  | — |  | 10,129 |  | — |
|  | $ | 41,191 |  | $ | 31,062 |  | $ | 10,129 |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities |  | $ | 10,041 |  | $ | 38 |  | $ | 10,003 |  | $ | — |
|  | $ | 10,041 |  | $ | 38 |  | $ | 10,003 |  | $ | — |
|  | Fair Value as at December 31, 2012 |
|  | Total |  | Level 1 |  | Level 2 |  | Level 3 |
|  | (in thousands) |
Assets: |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 70,921 |  | $ | 70,921 |  | $ | — |  | $ | — |
IVA taxes receivable |  | 9,150 |  | — |  | 9,150 |  | — |
|  | $ | 80,071 |  | $ | 70,921 |  | $ | 9,150 |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities |  | $ | 21,235 |  | $ | — |  | $ | 21,235 |  | $ | — |
Litigation settlement liability |  | 3,830 |  | 3,830 |  | — |  | — |
|  | $ | 25,065 |  | $ | 3,830 |  | $ | 21,235 |  | $ | — |
Summary of the quantitative and qualitative information related to the unobservable inputs used in the calculation of the Company's non-recurring Level 3 fair value measurements |
|  | Valuation |  | Unobservable |  | Range / |
|  | Technique |  | Input |  | Weighted Average |
Investment in MSC |  | Discounted cash flow |  | Discount Rate Long Term Gold Price Long Term Silver Price Argentina Inflation Index United States Inflation Index |  | 10.0% $1,300 per ounce $22.75 per ounce 10.0% 1.7% |

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- Definition Tabular disclosure of the inputs and valuation techniques used to measure fair value, and a discussion of changes in valuation techniques and related inputs, if any, used to measure similar assets in prior periods (non-recurring basis) by class of asset or liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19190-110258 + Details
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