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RECLAMATION PROVISION | 9 Months Ended
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Sep. 30, 2025
RECLAMATION PROVISION |
RECLAMATION PROVISION | 11. RECLAMATION PROVISION Management’s estimate of the reclamation provision at September 30, 2025, is $2,468 (December 31, 2024 – $2,062), and the undiscounted value of the obligation is $5,389 (December 31, 2024 – $4,825). The present value of the obligation was calculated using a risk-free interest rate of 9.71% (December 31, 2024 – 9.70%) and an inflation rate of 3.69% (December 31, 2024 – 3.69%). Reclamation activities are estimated to begin in 2027 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:
| September 30, 2025 |  |  | December 31, 2024 |
Balance at beginning of the period |  | $ | 2,062 |  |  | $ | 2,195 |
Changes in estimates |  |  | - |  |  |  | 84 |
Unwinding of discount |  |  | 156 |  |  |  | 197 |
Effect of movements in exchange rates |  |  | 250 |  |  |  | (414 | )
Balance at end of the period |  | $ | 2,468 |  |  | $ | 2,062 |

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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 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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