XML 269 R107.htm IDEA: XBRL DOCUMENT
v3.23.1

Note 16 - Tax Expense - Movement in Recognised Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Statement Line Items [Line Items] |  |
Deferred tax assets (liabilities) | $ (7,840) | $ (4,147)
Recognised in profit or loss | (6,838) | (5,806)
Foreign exchange movement | 9,757 | 2,103
Deferred tax assets (liabilities) | (4,921) | (7,840)
Property, plant, and equipment deferred tax liability [member] |  |
Statement Line Items [Line Items] |  |
Deferred tax assets (liabilities) | (9,328) | (5,380)
Recognised in profit or loss | (8,560) | (6,439)
Foreign exchange movement | 11,565 | 2,491
Deferred tax assets (liabilities) | (6,323) | (9,328)
Evaluation and exploration assets [member] |  |
Statement Line Items [Line Items] |  |
Deferred tax assets (liabilities) | (47) | (29)
Recognised in profit or loss | 10 | (31)
Foreign exchange movement | 35 | 13
Deferred tax assets (liabilities) | (2) | (47)
Allowance for obsolete stock deferred tax asset [member] |  |
Statement Line Items [Line Items] |  |
Deferred tax assets (liabilities) | 3 | 13
Recognised in profit or loss | (295) | 3
Foreign exchange movement | 129 | (13)
Deferred tax assets (liabilities) | (163) | 3
Prepayments deferred tax liability [member] |  |
Statement Line Items [Line Items] |  |
Deferred tax assets (liabilities) | (10) | (3)
Recognised in profit or loss | 4 | (8)
Foreign exchange movement | 1 | 1
Deferred tax assets (liabilities) | (5) | (10)
Unrealised foreign exchange gains (losses) [member] |  |
Statement Line Items [Line Items] |  |
Deferred tax assets (liabilities) | 499 | 530
Recognised in profit or loss | 1,179 | 344
Foreign exchange movement | (945) | (375)
Deferred tax assets (liabilities) | 733 | 499
Trade and other payables [member] |  |
Statement Line Items [Line Items] |  |
Deferred tax assets (liabilities) | 989 | 639
Recognised in profit or loss | 794 | 235
Foreign exchange movement | (969) | 115
Deferred tax assets (liabilities) | 814 | 989
Provisions [member] |  |
Statement Line Items [Line Items] |  |
Deferred tax assets (liabilities) | 54 | 60
Recognised in profit or loss | 30 | 123
Foreign exchange movement | (59) | (129)
Deferred tax assets (liabilities) | 25 | 54
Cash-settled awards [member] |  |
Statement Line Items [Line Items] |  |
Deferred tax assets (liabilities) | 0 | 8
Recognised in profit or loss |  | (8)
Foreign exchange movement |  | 0
Deferred tax assets (liabilities) |  | 0
Other temporary differences [member] |  |
Statement Line Items [Line Items] |  |
Deferred tax assets (liabilities) | $ 0 | 15
Recognised in profit or loss |  | (25)
Foreign exchange movement |  | 10
Deferred tax assets (liabilities) |  | $ 0

X
- References No definition available. + Details
Name: | cmcl_StatementLineItems
Namespace Prefix: | cmcl_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_PropertyPlantAndEquipmentDeferredTaxLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_EvaluationAndExplorationAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_AllowanceForObsoleteStockDeferredTaxAssetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_PrepaymentsDeferredTaxLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnrealisedForeignExchangeGainsLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_TradeAndOtherPayablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_ProvisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_CashsettledAwardsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |