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RECLAMATION PROVISION | 6 Months Ended
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Jun. 30, 2024
RECLAMATION PROVISION |
RECLAMATION PROVISION | 11. RECLAMATION PROVISION Management’s estimate of the reclamation provision at June 30, 2024, is $2,104 (December 31, 2023 – $2,195), and the undiscounted value of the obligation is $5,214 (December 31, 2023 – $5,491). The present value of the obligation was calculated using a risk-free interest rate of 9.72% (December 31, 2023 – 9.82%) and an inflation rate of 3.76% (December 31, 2023 – 3.76%). Reclamation activities are estimated to begin in 2025 for the San Gonzalo Mine and in 2042 for the Avino Mine. A reconciliation of the changes in the Company’s reclamation provision is as follows:
|  | June 30, 2024 |  |  | December 31, 2023 |
Balance at beginning of the period |  | $ | 2,195 |  |  | $ | 445 |
Changes in estimates |  |  | - |  |  |  | 1,615 |
Unwinding of discount related to continuing operations |  |  | 102 |  |  |  | 49 |
Effect of movements in exchange rates |  |  | (193 | ) |  |  | 86 |
Balance at end of the period |  | $ | 2,104 |  |  | $ | 2,195 |

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- Definition The disclosure of provisions. [Refer: Provisions] + 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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