IAMGOLD (IAG) 40-F 27 Mar 23 2022 FY Annual report (Canada) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-31528
Entity Registrant Name	IAMGOLD CORPORATION
Entity Central Index Key	0001203464
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Incorporation, State or Country Code	Z4
Entity Primary SIC Number	1040
Entity Address, Address Line One	401 Bay Street
Entity Address, Address Line Two	Suite 3200
Entity Address, Address Line Three	P.O. Box 153
Entity Address, City or Town	Toronto
Entity Address, State or Province	ON
Entity Address, Country	CA
Entity Address, Postal Zip Code	M5H 2Y4
City Area Code	416
Local Phone Number	360-4710
Title of 12(b) Security	Common Shares, no par value
Trading Symbol	IAG
Security Exchange Name	NYSE
Annual Information Form	true
Audited Annual Financial Statements	true
Entity Common Stock, Shares Outstanding	478,975,512
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Business Contact
Document Information [Line Items]
Contact Personnel Name	DL Services, Inc.
Entity Address, Address Line One	701 5th Avenue
Entity Address, Address Line Two	Suite 6100
Entity Address, City or Town	Seattle
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	98104
City Area Code	206
Local Phone Number	903-8800

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Auditor [Line Items]
Auditor Name	KPMG LLP
Auditor Location	Toronto, ON, Canada
Auditor Firm ID	85

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 407.8	$ 544.9
Short-term investments	0	7.6
Receivables and other current assets	128	96.5
Inventories	199.9	302.1
Assets held for sale	785.6	0
Current assets	1,521.3	951.1
Non-current assets
Property, plant and equipment	2,598	2,587.9
Exploration and evaluation assets	28.3	61.7
Restricted cash	56.3	42.2
Inventories	92.4	124.1
Other assets	128.8	204.6
Non-current assets	2,903.8	3,020.5
Assets	4,425.1	3,971.6
Current liabilities
Accounts payable and accrued liabilities	294.1	304.4
Income taxes payable	37.8	29.5
Other current liabilities	24.2	218.9
Current portion of lease liabilities	5.1	21.4
Current portion of long-term debt	8.7	7.5
Liabilities held for sale	276.3	0
Current liabilities	646.2	581.7
Non-current liabilities
Deferred income tax liabilities	22.6	61.2
Provisions	310.4	470.2
Lease liabilities	68.7	44.2
Long-term debt	910	456.9
Deferred revenue	240.8	0
Other liabilities	19.6	40.3
Non-current liabilities	1,572.1	1,072.8
Liabilities	2,218.3	1,654.5
Equity
Common shares	2,726.3	2,719.1
Contributed surplus	58.2	59.1
Accumulated deficit	(632.4)	(562.2)
Accumulated other comprehensive income (loss)	(21.3)	23.8
Attributable to equity holders	2,130.8	2,239.8
Non-controlling interests	76	77.3
Equity	2,206.8	2,317.1
Contingencies and commitments
Subsequent events
Liabilities and Equity	$ 4,425.1	$ 3,971.6

CONSOLIDATED STATEMENTS OF EARN

CONSOLIDATED STATEMENTS OF EARNINGS (LOSS) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Continuing Operations:
Revenues	$ 958.8	$ 875.5
Cost of sales	(810.9)	(813.3)
Gross profit	147.9	62.2
General and administrative expenses	(52)	(38.8)
Exploration expenses	(28.4)	(35.1)
Impairment charge	(17.1)	(15)
Other expenses	(9.1)	(77.9)
Earnings (loss) from continuing operations	41.3	(104.6)
Finance costs	(8.6)	(5.2)
Foreign exchange loss	(5)	(6)
Interest income, derivatives and other investment gains	14	61.3
Earnings (loss) before income taxes	41.7	(54.5)
Income tax expense	(78.1)	(33.4)
Net loss from continuing operations	(36.4)	(87.9)
Net loss from discontinued operations, net of income taxes	(16.4)	(167.2)
Net loss	(52.8)	(255.1)
Net earnings (loss) from continuing operations attributable to:
Equity holders	(55.5)	(95.8)
Non-controlling interests	19.1	7.9
Net loss from continuing operations	(36.4)	(87.9)
Net earnings (loss) attributable to:
Equity holders	(70.1)	(254.4)
Non-controlling interests	17.3	(0.7)
Net loss	$ (52.8)	$ (255.1)
Weighted average number of common shares outstanding attributable to equity holders
Basic (in shares)	478.6	476.5
Diluted (in shares)	478.6	476.5
Basic loss per share from continuing operations (in dollars per share)	$ (0.12)	$ (0.20)
Diluted loss per share from continuing operations (in dollars per share)	(0.12)	(0.20)
Basic loss per share from discontinued operations (in dollars per share)	(0.03)	(0.33)
Diluted loss per share from discontinued operations (in dollars per share)	(0.03)	(0.33)
Basic loss per share (in dollars per share)	(0.15)	(0.53)
Diluted loss per share (in dollars per share)	$ (0.15)	$ (0.53)

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of comprehensive income [abstract]
Net loss	$ (52.8)	$ (255.1)
Movement in marketable securities fair value reserve
Net unrealized change in fair value of marketable securities	(4.2)	(4.4)
Net realized change in fair value of marketable securities	(2.9)	0.2
Tax impact	(0.1)	0.4
Other comprehensive income (loss), net of income tax	(7.2)	(3.8)
Movement in cash flow hedge fair value reserve from continuing operations
Effective portion of changes in fair value of cash flow hedges	29.7	57.8
Time value of options contracts excluded from hedge relationship	(7.4)	3.3
Net change in fair value of cash flow hedges reclassified to the statements of earnings (loss)	(34)	(11.5)
Unrealized (gain) loss reclassified or adjusted from cash flow hedge reserve due to hedge de-designation	(17.3)	0
Tax impact	0.9	(2.6)
Other comprehensive income, net of income taxes	(28.1)	47
Currency translation adjustment	0	2.5
Other comprehensive income, net of income taxes	(28.1)	49.5
Total other comprehensive income (loss)	(35.3)	45.7
Net earnings (loss) and OCI	(88.1)	(209.4)
Comprehensive income (loss) attributable to:
Equity holders	(105.4)	(208.7)
Non-controlling interests	17.3	(0.7)
Net earnings (loss) and OCI	(88.1)	(209.4)
Total comprehensive loss attributable to equity holders arising from:
Continuing operations	(90.8)	(50.1)
Discontinued operations	(14.6)	(158.6)
Equity holders	$ (105.4)	$ (208.7)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Profit (loss) from continuing operations	$ (36.4)	$ (87.9)
Adjustments for:
Depreciation expense	242	273.5
Deferred revenue recognized	(195)	0
Impairment charge	17.1	15
Income tax expense	78.1	33.4
Derivative (gain) loss	(21.9)	1.3
Write-down of inventories	1.3	59.9
Finance costs	8.6	5.2
Other non-cash items	15.8	(15.1)
Adjustments for cash items:
Proceeds from gold prepayment	236	0
Insurance recoveries	1.2	0
Settlement of derivatives	20.9	9.1
Disbursements related to asset retirement obligations	(2)	(2.3)
Movements in non-cash working capital items and non-current ore stockpiles	(40.6)	1.8
Cash from operating activities, before income taxes paid	325.1	293.9
Income taxes paid	(67.5)	(36.1)
Net cash from operating activities related to continuing operations	257.6	257.8
Net cash from operating activities related to discontinued operations	151.1	27.2
Net cash from operating activities	408.7	285
Investing activities
Capital expenditures for property, plant and equipment	(742.7)	(525.2)
Capitalized borrowing costs	(37.8)	(29.2)
Disposal of marketable securities (net)	27.6	0
Proceeds from sale of royalties	0	45.9
Other investing activities	(8.3)	(18.5)
Net cash used in investing activities related to continuing operations	(761.2)	(527)
Net cash used in investing activities related to discontinued operations	(130.7)	(103.7)
Net cash used in investing activities	(891.9)	(630.7)
Financing activities
Payment of lease obligations	(4.4)	(4.7)
Dividends paid to non-controlling interests	(18.4)	(5.1)
Repayment of equipment loans	(7.4)	(7.7)
Common shares issued for cash on exercise of stock options	1	0.6
Other financing activities	(10.9)	(5.9)
Net cash from (used in) financing activities related to continuing operations	420.9	(22.8)
Net cash used in financing activities related to discontinued operations	(16.9)	(18.4)
Net cash from (used in) financing activities	404	(41.2)
Effects of exchange rate fluctuation on cash and cash equivalents	(17.1)	(9.7)
Decrease in cash and cash equivalents	(96.3)	(396.6)
Cash and cash equivalents, beginning of the year	544.9	941.5
Less: Cash and cash equivalents included in assets held for sale, end of the year	(40.8)	0
Cash and cash equivalents, end of the year	407.8	544.9
5.75% senior notes
Financing activities
Proceeds from borrowings	455	0
Equipment loans
Financing activities
Proceeds from borrowings	$ 6	$ 0

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Millions	Total	Equity attributable to equity holders	Common shares	Contributed surplus	Accumulated deficit	Accumulated other comprehensive income (loss)	Marketable securities fair value reserve	Cash flow hedge fair value reserve	Currency translation adjustment	Non-controlling interests
Equity, beginning balance at Dec. 31, 2020			$ 2,710.8	$ 60.6	$ (307.9)		$ (32.2)	$ 29.4	$ (2.5)	$ 87.3
Issuance of common shares for share-based compensation			8.3	(8.3)
Share-based compensation				6.9
Other				(0.1)	0.1
Net earnings (loss)	$ (255.1)				(254.4)					(0.7)
Transaction with equity holders					0					0
Change for the year	45.7						(3.8)	47	(0.7)
Sale of investment									3.2
Net change in fair value and time value of cash flow hedges recognized in property, plant and equipment								(16.6)
Dividends to non-controlling interests										(9.3)
Equity, ending balance at Dec. 31, 2021	2,317.1	$ 2,239.8	2,719.1	59.1	(562.2)	$ 23.8	(36)	59.8	0	77.3
Issuance of common shares for share-based compensation			7.2	(7.2)
Share-based compensation				5.7
Other				0.6	0.4
Net earnings (loss)	(52.8)				(70.1)					17.3
Transaction with equity holders					(0.5)					(0.2)
Change for the year	(35.3)						(7.2)	(28.1)	0
Sale of investment									0
Net change in fair value and time value of cash flow hedges recognized in property, plant and equipment								(9.8)
Dividends to non-controlling interests										(18.4)
Equity, ending balance at Dec. 31, 2022	$ 2,206.8	$ 2,130.8	$ 2,726.3	$ 58.2	$ (632.4)	$ (21.3)	$ (43.2)	$ 21.9	$ 0	$ 76

CORPORATE INFORMATION AND NATUR

CORPORATE INFORMATION AND NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
Corporate Information and Nature of Operations	Corporate Information and Nature of Operations IAMGOLD Corporation (“IAMGOLD” or the "Company”) is a corporation governed by the Canada Business Corporations Act whose shares are publicly traded on the New York Stock Exchange (NYSE:IAG) and the Toronto Stock Exchange (TSX:IMG). The address of the Company’s registered office is 401 Bay Street, Suite 3200, Toronto, Ontario, Canada, M5H 2Y4. The Company has three operating mines: Essakane (Burkina Faso), Rosebel (Suriname) and Westwood (Canada), and is building the large-scale, long life Côté Gold project (Canada) with production planned to commence in early 2024. On October 18, 2022 the Company entered into a definitive agreement to sell its interests in Rosebel and the transaction closed on January 31, 2023. Rosebel is accounted for as an asset held for sale and discontinued operation (note 5). The Company has an established portfolio of early stage and advanced exploration projects within high potential mining districts in the Americas. The Company announced a transaction on December 20, 2022 to sell its interest in its development and exploration assets in West Africa (the "Bambouk assets") (note 5). The Company is currently incurring significant cash expenditures in developing the Côté Gold project. The Company’s portion of funding the unincorporated joint venture to complete the construction of the Côté Gold project is estimated to be between $800 and $875 million from January 1, 2023. The Company’s joint venture partner, Sumitomo Metal Mining Co. Ltd. (“SMM”) will be funding up to $340 million of this amount on behalf of the Company as per the funding agreement entered into with SMM on December 19, 2022 (note 6). The Company intends to use the funds received from the sale of Rosebel and the anticipated proceeds from the sale of the Bambouk assets in West Africa to fund the remaining portion of the Côté Gold project.

BASIS OF PREPARATION

BASIS OF PREPARATION	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
Basis of Preparation	Basis of Preparation (a) Statement of compliance These consolidated financial statements of IAMGOLD and all of its subsidiaries, joint venture and associate as at and for the years ended December 31, 2022 and 2021, have been prepared in accordance with IFRS as issued by the IASB. These consolidated financial statements were prepared on a going concern basis. The significant accounting policies applied in these consolidated financial statements are presented in note 3 and have been consistently applied in each of the years presented. These consolidated financial statements of IAMGOLD were authorized for issue in accordance with a resolution of the Board of Directors on February 16, 2023. (b) Basis of measurement The consolidated financial statements have been prepared on a historical cost basis, except for items measured at fair value as discussed in note 22. (c) Basis of consolidation Subsidiaries and divisions related to significant properties of the Company are accounted for as outlined below. Name Property December 31, December 31, Type of Accounting IAMGOLD Essakane S.A. ("Essakane S.A.") Essakane mine (Burkina Faso) 90% 90% Subsidiary Consolidation Rosebel Gold Mines N.V. 1 Rosebel mine (Suriname) 95% 95% Subsidiary Consolidation Doyon division including the Westwood mine 2 Doyon division (Canada) 100% 100% Division Consolidation Côté Gold division 2,3 Côté Gold project 70% 70% Division Proportionate share IAMGOLD Boto S.A. 4 Boto Gold project (Senegal) 90% 90% Subsidiary Consolidation Euro Ressources S.A. France 90% 90% Subsidiary Consolidation Merrex Gold Inc. Diakha-Siribaya Gold project (Mali) 4 100% 100% Subsidiary Consolidation 1. As at December 31, 2022, the Rosebel mine, which includes the Saramacca Project, met the criteria to be classified as held for sale and discontinued operations (note 5). The sale of the Rosebel mine was completed on January 31, 2023. 2. Part of IAMGOLD Corporation. 3. The Company holds a 70% participating interest in the assets, liabilities, revenues and expenses through an unincorporated joint venture with SMM with respect to the Côté Gold project (the "Côté UJV"). A third party holds various net profit interests and net participation interests in the mineral tenure comprising the project. The net interest of IAMGOLD in the mineral tenure comprising the current pit shell is approximately 64.75%. 4. As at December 31, 2022, Boto Gold project and Diakha-Siribaya Gold project met the criteria to be classified as held for sale (note 5). (i) Subsidiaries Subsidiaries are entities over which the Company has the ability to exercise control. Control of an entity is defined to exist when the Company is exposed to variable returns from involvement with the entity and has the ability to affect those returns through power over the entity. Specifically, the Company controls an entity if the Company has all of the following: power over the entity (i.e. existing rights that give the Company the current ability to direct the relevant activities of the entity); exposure, or rights, to variable returns from involvement with the entity; and the ability to use power over the entity to affect its returns. Subsidiaries are consolidated from the acquisition date, which is the date on which the Company obtains control of the acquired entity. Where the Company’s interest in a subsidiary is less than 100%, the Company recognizes a non-controlling interest. All intercompany balances, transactions, income, expenses and profits or losses have been eliminated on consolidation. (ii) Joint arrangements Joint arrangements are those arrangements over which the Company has joint control established by contractual agreement and requiring unanimous consent of the joint venture parties for financial and operating decisions. Joint Ventures The financial results of the joint venture is accounted for using the equity method from the date that joint control commences until the date that joint control ceases or investment is classified as held for sale, and are prepared for the same reporting period as the Company, using consistent accounting policies. Share of net losses from the joint venture is recognized in the consolidated financial statements until the carrying amount of the interest in the joint venture is reduced to nil. Thereafter, losses are recognized only to the extent that the Company has an obligation to fund the joint venture’s operations or has made payments on behalf of the joint venture. Dividends received from the Company's joint venture are presented in the Company's consolidated statements of cash flows as operating activities. (iii) Unincorporated arrangements The Company participates in unincorporated arrangements and has rights to its share of the undivided assets, liabilities, revenues and expenses of the properties, subject to the arrangements, rather than a right to a net return. All such amounts are measured in accordance with the terms of the arrangements, which is usually in proportion to the Company’s interest in the assets, liabilities, revenues and expenses of the properties. These amounts are recorded in the Company’s consolidated financial statements on the appropriate lines. (iv) Associate An associate is an entity over which the Company has significant influence but neither control nor joint control. Significant influence is presumed to exist where the Company has between 20% and 50% of the voting rights, but can also arise where the Company has less than 20% of voting rights but has the power to be actively involved and influence in policy decisions affecting the entity. The Company's share of net assets and net income or loss of associate is accounted for in the consolidated financial statements using the equity method from the date significant influence commences until the date significant influence ceases or investment is sold. Share of net losses from the associate is recognized in the consolidated financial statements until the carrying amount of the interest in the associate is reduced to nil. Thereafter, losses are recognized only to the extent that the Company has an obligation to fund the associate’s operations or has made payments on behalf of the associate. (d) Functional and presentation currency The functional currency of the Company’s subsidiaries and joint venture is the U.S. dollar. The presentation currency of the Company's consolidated financial statements is the U.S. dollar. Transactions denominated in foreign currencies are translated into the entity's functional currency as follows: • Monetary assets and liabilities are translated at the exchange rate in effect at the balance sheet date; • Non-monetary assets and liabilities are translated at historical exchange rates prevailing at each transaction date; • Deferred tax assets and liabilities are translated at the exchange rate in effect at the balance sheet date with translation gains and losses recorded in income tax expense; and • Revenues and expenses are translated at the average exchange rates throughout the reporting period, except depreciation, which is translated at the rates of exchange applicable to the related assets, and share-based compensation expense, which is translated at the rates of exchange applicable at the date of grant of the share-based compensation. Exchange gains or losses on translation of transactions are included in the consolidated statements of earnings (loss). When a gain or loss on certain non-monetary items, such as financial assets at fair value through OCI ("FVTOCI"), is recognized in OCI, the translation differences are also recognized in OCI.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
Summary of Significant Accounting Policies	S ummary of S ignificant A ccounting P olicies The accounting policies set out below have been applied consistently by the Company, for its subsidiaries, joint venture and associate in all periods presented in these consolidated financial statements. (a) Financial instruments The Company recognizes financial assets and financial liabilities on the date the Company becomes a party to the contractual provisions of the instruments. A financial asset is derecognized either when the Company has transferred substantially all the risks and rewards of ownership of the financial asset or when cash flows expire. A financial liability is derecognized when the obligation specified in the contract is discharged, canceled or expired. Certain financial instruments are recorded at fair value in the consolidated balance sheets. Refer to note 22 on fair value measurements. (i) Non-derivative financial instruments Non-derivative financial instruments are recognized initially at fair value plus attributable transaction costs, where applicable for financial instruments not classified as fair value through profit or loss ("FVTPL"). Subsequent to initial recognition, non-derivative financial instruments are classified and measured as described below. Financial assets at FVTPL Cash and cash equivalents, restricted cash, short-term investments, bond fund investments and warrants are classified as financial assets at FVTPL and are measured at fair value. Cash equivalents are short-term investments with initial maturities of three months or less. Short-term investments have initial maturities of more than three months and less than 12 months. The unrealized gains or losses related to changes in fair value are reported in interest income and derivatives and other investment gains (losses) in the consolidated statements of earnings (loss). Amortized cost Trade and other receivables and fixed rate investments are classified as and measured at amortized cost using the effective interest rate method, less impairment losses, if any. Financial assets at FVTOCI The Company’s investments in equity marketable securities are designated as financial assets at FVTOCI and are recorded at fair value on the trade date with directly attributable transaction costs included in the recorded amount. Subsequent changes in fair value are recognized in OCI. Non-derivative financial liabilities Accounts payable, accrued liabilities, senior notes, equipment loans, and borrowings under the credit facility are accounted for at amortized cost, using the effective interest rate method. The amortization of senior notes issue costs and equipment loans transaction costs are calculated using the effective interest rate method, and the amortization of credit facility issue costs is calculated on a straight-line basis over the term of the credit facility. (ii) Non-hedge derivatives The Company may hold derivative financial instruments to hedge its risk exposure to fluctuations of other currencies compared to the U.S. dollar, and fluctuations in commodity prices such as for gold, oil and fuel. All derivative financial instruments not designated in a hedge relationship that qualify for hedge accounting are classified as financial instruments at FVTPL. Derivative financial instruments at FVTPL, including embedded derivatives, requiring separation from its host contract are recorded in the consolidated balance sheets at fair value. Changes in the estimated fair value of non-hedge derivatives at each reporting date are included in the consolidated statements of earnings (loss) as non-hedge derivative gain or loss. Embedded derivatives in financial liabilities measured at amortized cost are separated from the host contract and accounted for separately if the economic characteristics and risks of the host contract and the embedded derivative are not closely related. (iii) Hedge derivatives The Company uses derivative financial instruments to hedge its exposure to exchange rate fluctuations on foreign currency denominated revenues, operating expenses and purchases of non-financial assets and its exposure to price fluctuations of consumable purchases. The Company formally documents all relationships between hedging instruments and hedged items, as well as its risk management objectives and strategies for undertaking hedge transactions. This process includes linking all derivative hedging instruments to forecasted transactions. Hedge effectiveness is assessed based on the degree to which the cash flows from the derivative contracts are expected to offset the cash flows of the underlying transaction being hedged. When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in fair value is recognized in OCI, net of tax. For hedged items other than the purchase of non-financial assets, the amounts accumulated in OCI are reclassified to the consolidated statements of earnings (loss) when the underlying hedged transaction, identified at contract inception, affects profit or loss. When hedging a forecasted transaction that results in the recognition of a non-financial asset, the amounts accumulated in equity are removed and added to the carrying amount of the non-financial asset. Any ineffective portion of a hedge relationship is recognized immediately in the consolidated statements of earnings (loss). The Company has elected to exclude the time value component of options and the forward element of forward contracts from the hedging relationships, with changes in these amounts recorded in OCI and treated as a cost of hedging. For hedged items other than the purchase of non-financial assets, the cost of hedging amounts is reclassified to the consolidated statements of earnings (loss) when the underlying hedged transaction affects profit or loss. When hedging a forecasted transaction that results in the recognition of a non-financial asset, the cost of hedging is added to the carrying amount of the non-financial asset. When derivative contracts designated as cash flow hedges are terminated, expired, sold or no longer qualify for hedge accounting, hedge accounting is discontinued prospectively. Any amounts recorded in OCI until the time the contracts do not qualify for hedge accounting remain in OCI. Amounts recognized in OCI are recognized in the consolidated statements of earnings (loss) in the period in which the underlying hedged transaction is completed. Gains or losses arising subsequent to the derivative contracts not qualifying for hedge accounting are recognized in the period incurred in the consolidated statements of earnings (loss). If the forecasted transaction is no longer expected to occur, then the amounts accumulated in OCI are reclassified to the consolidated statements of earnings (loss) immediately. (b) Inventories Finished goods and ore stockpiles are measured at the lower of weighted average production cost and net realizable value. Mine supplies are measured at the lower of average purchase cost and net realizable value. Net realizable value is calculated as the difference between the estimated selling price and estimated costs to complete processing into a saleable form plus variable selling expenses. Production costs include the cost of materials, labour, mine site production overheads and depreciation to the applicable stage of processing. Production overheads are allocated to inventory based on the normal capacity of production facilities. The cost of ore stockpiles is increased based on the related current cost of production for the period, and decreases in stockpiles are charged to cost of sales using the weighted average cost per ounce. Stockpiles are segregated between current and non-current inventories in the consolidated balance sheets based on the period of planned usage. The cost of inventory is reduced to net realizable value to reflect changes in grades, quantity or other economic factors and to reflect current intentions for the use of redundant or slow-moving items. Provisions for redundant and slow-moving supplies inventory are made by reference to specific items of inventory. The Company reverses write-downs when there is a subsequent increase in net realizable value and where the inventory is still on hand. Spare parts, stand-by and servicing equipment held are generally classified as inventories. Major capital spare parts and stand-by equipment (insurance spares) are classified as a component of property, plant and equipment. (c) Property, plant and equipment Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment charges. The initial cost of an asset comprises its purchase or construction cost, any costs directly attributable to bringing the asset to a working condition for its intended use, the initial estimate of the asset retirement obligation ("ARO"), and for qualifying assets, borrowing costs. The purchase price or the construction cost is the aggregate cash paid and the fair value of any other consideration given to acquire the asset. Gains or losses on disposal of an item of property, plant and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, plant and equipment, and are recognized in the consolidated statements of earnings (loss) in other expenses. The cost of replacing part of an item of property, plant and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the part will flow to the Company and its cost can be measured reliably. The carrying amount of the replaced part is de-recognized. Costs of the day-to-day servicing of property, plant and equipment are recognized in the consolidated statements of earnings (loss) as incurred. Property, plant and equipment presented in the consolidated balance sheets represents the capitalized expenditures related to: construction in progress, mining properties, stripping costs, and plant and equipment, including corporate assets. (i) Construction in progress Upon determination of technical feasibility and commercial viability of extracting a mineral resource, the related exploration and evaluation assets (note 3(e)) are transferred to construction in progress costs. These amounts plus all subsequent mine development costs are capitalized. Costs are not depreciated until the project is ready for use as intended by management. Mine construction costs include expenditures to develop new ore bodies, define further mineralization in existing ore bodies, and construct, install and complete infrastructure facilities. Borrowing costs are capitalized and allocated specifically to qualifying assets when funds have been borrowed, either to specifically finance a project or for general borrowings during the period of construction. Qualifying assets are defined as assets that require more than six months to be brought to the location and condition intended by management. Capitalization of borrowing costs ceases when such assets are ready for their intended use. The date of transition from construction to production accounting is based on both qualitative and quantitative criteria such as substantial physical project completion, sustained level of mining, sustained level of processing activity, and passage of a reasonable period of time. Upon completion of mine construction activities (based on the determination of the commencement of production), costs are removed from construction in progress assets and classified into the appropriate categories of property, plant and equipment. Revenue from sales occurring from all production, including production from the commissioning stage, is recorded in the consolidated statements of earnings (loss). (ii) Mining properties Capitalized costs for evaluation on or adjacent to sites where the Company has mineral deposits, are classified as mining properties within property, plant and equipment. (iii) Stripping costs Costs associated with stripping activities in an open pit mine are expensed within cost of sales unless the stripping activity can be shown to improve access to further quantities of ore that will be mined in future periods, in which case, the stripping costs are capitalized to mining properties within property, plant and equipment. Furthermore, stripping costs are capitalized to inventory to the extent that the benefits of the stripping activity relate to gold production inventories or ore stockpiles. (iv) Plant and equipment Plant and equipment located at corporate locations includes the following categories of assets: furniture and equipment, computer equipment, software, scientific instruments and equipment, vehicles and leasehold improvements and at the mine site includes land and buildings, plant equipment, capital spares, and other equipment. (d) Depreciation Effective from the point an asset is available for its intended use, property, plant and equipment are depreciated using either the straight-line or units-of-production methods over the shorter of the estimated economic life of the asset or the mining operation. Depreciation is determined based on the method which best represents the use of the assets. The reserve and resource estimates for each mining operation are the prime determinants of the life of a mine. In general, when the useful life of property, plant and equipment is akin to the life of the mining operation and the ore body's mineralization is reasonably well defined, the asset is depreciated on a units-of-production basis over its proven and probable mineral reserves. Non-reserve material may be included in depreciation calculations in limited circumstances where there is a high degree of confidence in its economic extraction. The Company evaluates the estimate of mineral reserves and resources at least on an annual basis and adjusts the units-of-production method calculation prospectively. In 2022 and 2021, the Company has not incorporated any non-reserve material in its depreciation calculations on a units-of-production basis. When property, plant and equipment are depreciated on a straight-line basis, the useful life of the mining operation is determined based on the most recent life of mine (“LOM”) plan. LOM plans are typically developed annually and are based on management’s current best estimates of optimized mine and processing plans, future operating costs and the assessment of capital expenditures of a mine site. Estimated useful lives normally vary from three Amounts related to expected economic conversions of resources to reserves recorded in an asset acquisition or business combination are not depreciated until resources are converted into reserves. Amounts related to capitalized costs of exploration and evaluation assets and construction in progress are not depreciated as the assets are not available for use. Capitalized stripping costs are depreciated over the reserves that directly benefit from the specific stripping activity using the units-of-production method. Capitalized borrowing costs are depreciated over the useful life of the related asset. Residual values, useful lives and depreciation methods are reviewed at least annually and adjusted if appropriate. The impact of changes to the estimated useful lives, depreciation method or residual values is accounted for prospectively. (e) Mineral exploration and evaluation expenditures Exploration activities relate to the collection of exploration data which consists of geological, geophysical, geochemical, sampling, drilling, trenching, analytical test work, assaying, mineralogical, metallurgical, and other similar information that is derived from activities undertaken to locate, investigate, define or delineate a mineral prospect or mineral deposit. Mineral exploration costs are expensed as incurred. Evaluation costs are capitalized and relate to activities to evaluate the potential technical feasibility and commercial viability of extracting a mineral resource on sites where the Company does not have mineral deposits already being mined or constructed. The technical feasibility and commercial viability is based on management’s evaluation of the geological properties of an ore body based on information obtained through evaluation activities, including metallurgical testing, resource and reserve estimates and economic assessment whether the ore body can be mined economically. Exploration properties acquired through asset acquisitions are also recognized as exploration and evaluation assets. (f) Assets and liabilities held for sale and discontinued operations Non-current assets and disposal groups are classified as held for sale if their carrying value will be recovered principally through a sale transaction rather than through continuing use. The criteria for held for sale classification is regarded as met only when the sale is highly probable and the asset or disposal group is available for immediate sale in its present condition. Actions required to complete the sale should indicate that it is unlikely that significant changes to the sale will be made or that the decision to sell will be withdrawn. Management must be committed to the plan to sell the asset or disposal group and the sale expected to be completed within one year from the date of the classification. Non-current assets and disposal groups classified as held for sale are measured at the lower of their carrying amount and fair value less costs to sell ("FVLCS"). If the FVLCS is lower than the carrying amount, an impairment loss is recognized in the consolidated statement of earnings (loss). Non-current assets are not depreciated or amortized once classified as held for sale. Equity accounting ceases for the investment in associate and incorporated joint venture once classified as held for sale. Assets and liabilities classified as held for sale are presented separately as current items in the Company's consolidated balance sheets. A disposal group qualifies as a discontinued operation if it is a component of the Company that either has been disposed of, or is classified as held for sale, and: (i) represents a separate major line of business or geographical area of operations; (ii) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or (iii) is a subsidiary acquired exclusively with a view to resale. A component of the Company comprises an operation and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the Company. Further, a discontinued operation must be a component of the Company that was a cash generating unit ("CGU") while being held for use. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as profit or loss after tax from discontinued operations in the consolidated statement of earnings (loss). (g) Impairment and reversal of impairment (i) Financial assets The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the credit risk on the financial asset has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset at an amount equal to twelve month expected credit losses. Impairment losses on financial assets carried at amortized cost are reversed in subsequent periods if the financial asset is no longer credit-impaired and the improvement can be related objectively to an event occurring after the impairment was recognized. (ii) Non-financial assets The carrying amounts of the Company’s non-current assets, including property, plant and equipment and exploration and evaluation assets, are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indicator exists, the Company performs an impairment test. An impairment test requires the Company to determine the recoverable amount of an asset or group of assets. For non-current assets, including property, plant and equipment and exploration and evaluation assets, the recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. If this is the case, the individual assets are grouped together into a CGU for impairment testing purposes. A CGU for impairment testing is typically considered to be an individual mine site or a development project. The recoverable amount is determined as the higher of the CGU’s fair value less costs of disposal ("FVLCD") and value in use (“VIU”). If the carrying amount of the asset or CGU exceeds its recoverable amount, an impairment charge is recorded to the other long-lived assets in the CGU on a pro rata basis. An assessment is made at each reporting date to determine whether there is an indication that previously recognized impairment losses may no longer exist or may be reduced. If it has been determined that the impairment has reversed, the carrying amount of the asset is increased to its recoverable amount to a maximum of the carrying amount that would have been determined had no impairment charge been recognized in prior periods. An impairment charge reversal is recognized in the consolidated statements of earnings (loss). Impairment charges recognized in relation to goodwill are not reversed for subsequent increases in a CGU’s recoverable amount. In the absence of market related comparative information, the FVLCD is generally determined based on the present value of estimated future cash flows from each long-lived asset or CGU. The significant assumptions used in determining the FVLCD for the CGUs are typically LOM production profiles, long-term commodity prices, reserves and resources, discount rates, foreign exchange rates, values of known reserves and resources not included in the LOM (i.e. un-modeled mineralization), operating and capital expenditures, net asset value (“NAV”) multiples and expected commencement of production for exploration and evaluation and development projects. Management’s assumptions and estimates of future cash flows are subject to risks and uncertainties, particularly in market conditions where higher volatility exists, and may be partially or totally outside of the Company's control. Therefore, it is reasonably possible that changes could occur with evolving economic conditions, which may affect the recoverability of the Company’s long-lived assets. If the Company fails to achieve its valuation assumptions or if any of its long-lived assets or CGUs experience a decline in their fair value, this may result in an impairment charge in future periods, which would reduce the Company's earnings. (iii) Investments in associate and incorporated joint venture At the end of each reporting period, the Company assesses whether there is any objective evidence that an investment in an associate or incorporated joint venture is impaired. Objective evidence includes observable data indicating there is a measurable decrease in the estimated future cash flows of the investee’s operations. When there is objective evidence that an investment is impaired, the carrying amount of such investment is compared to its recoverable amount, being the higher of its FVLCD and VIU. If the recoverable amount of an investment is less than its carrying amount, the carrying amount is reduced to its recoverable amount and an impairment loss, being the excess of carrying amount over the recoverable amount, is recognized in the period in which the relevant circumstances are identified. When an impairment loss reverses in a subsequent period, the carrying amount of the investment is increased to the revised estimate of recoverable amount to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined had an impairment loss not been previously recognized. A reversal of an impairment loss is recognized in the consolidated statement of earnings (loss) in the period in which the reversal occurs. (h) Asset retirement obligations The Company records legal and constructive obligations required to restore locations in the period in which the obligation is incurred with a corresponding increase in the carrying amount of the related property, plant and equipment, and if the effect of discounting is material, measures it at its present value. For locations where mining activities have ceased, changes to obligations are charged directly to the consolidated statements of earnings (loss). The obligation is generally considered to have been incurred when mine assets are constructed or the ground environment is disturbed at the production location. The discounted liability is adjusted at the end of each period to reflect the passage of time, based on a risk-free discount rate that reflects current market assessments, and changes in the estimated future cash flows underlying the obligation. The Company also estimates the timing of the outlays, which are subject to change depending on continued operation or newly discovered reserves. The periodic unwinding of the discount is recognized in earnings as accretion expense included in finance costs in the consolidated statements of earnings (loss). Additional disturbances or changes in restoration costs or in discount rates are recognized as changes to the corresponding assets and ARO when they occur. Environmental costs at operating mines, as well as changes to estimated costs and discount rates for closed mines, are charged to earnings in the period during which they occur. (i) Other provisions Provisions are recognized when a legal or constructive present obligation exists as a result of a past event, for which it is probable that an outflow of economic resources will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. Provisions are reviewed at the end of each reporting period and adjusted to reflect management's current best estimate of the expenditure required to settle the present obligation at the end of the reporting period. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. Provisions are reduced by actual expenditures in respect of the obligation for which the provision was originally recognized. Certain conditions may exist as of the date of the consolidated financial statements, which may result in a loss to the Company, but which will only be resolved when one or more future events will occur or fail to occur. If the assessment of a contingency determines that a loss is probable, and the amount can be reliably estimated, then a provision is recorded. When a contingent loss is not probable but is reasonably possible, then the contingent liability is disclosed in the consolidated financial statements. (j) Income taxes (i) Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the balance sheet date. Current income tax assets and current income tax liabilities are only offset if a legally enforceable right exists to set off the amounts, and the Company intends to settle on a net basis or to realize the asset and settle the liability simultaneously. Current income taxes related to items recognized directly in equity are recognized directly in equity. (ii) Deferred income tax Deferred income tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities in the consolidated balance sheets and tax bases. Deferred income tax liabilities are recognized for all taxable temporary differences, except: • Where the deferred income tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss); and • In respect of taxable temporary differences associated with investments in subsidiaries, associate and joint venture, where the timing of the reversal of the temporary differences can be controlled by the parent or the joint venture and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred income tax assets are recognized for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, the carry forward of unused tax credits and unused tax losses can be used, except: • W hen the temporary difference results from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss); and • In respect of deductible temporary differences associated with investments in subsidiaries, associate and joint venture, deferred income tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be used. The carrying amount of deferred income tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be used. Unrecognized deferred income tax assets are reassessed at each balance sheet date and are recognized to the extent that it has become probable that future taxable profit will be available to allow the deferred tax asset to be recovered. A translation gain or loss may arise for deferred income tax purposes where the local tax currency is not the same as the functional currency for non-monetary assets. A deferred tax asset or liability is recognized on the difference between the carrying amount for accounting purposes (which reflects the historical cost in the entity’s functional currency) and the underlying tax basis (which reflects the current local tax cost, translated into the functional currency using the current foreign exchange rate). The translation gain or loss is recorded in income taxes in the consolidated statements of earnings (loss). Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is expected to be realized or the liability settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the balance sheet date. Deferred income taxes related to items recognized directly in equity are recognized directly in equity. Deferred income tax assets and deferred income tax liabilities are offset, if a legally enforceable right exists to set off current income tax assets against current income tax liabilities and the deferred income taxes relate to the same taxable entity and the same taxation authority. There is no certainty that future income tax rates will be consistent with current estimates. (k) Earnings (loss) per share The Company presents basic and diluted earnings (loss) per share data for its common shares. Basic earnings (loss) per share are calculated by dividing earnings (loss) attributable to equity holders by the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated using the treasury method for stock options and warrants, and the if converted method for equity settled share units. The treasury method assumes that outstanding stock options and warrants with an average exercise price below the market price of the underlying shares are assumed to be exercised and the assumed proceeds are used to purchase common shares of the Company from treasury at the average market price of the common shares for the period. The if converted method assumes that all equity settled share units have been converted in determining diluted earnings (loss) per share if they are in-the-money, except where such conversion would b

NEW ACCOUNTING STANDARDS ISSUED

NEW ACCOUNTING STANDARDS ISSUED BUT NOT YET EFFECTIVE	12 Months Ended
	Dec. 31, 2022
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
New Accounting Standards Issued but Not Yet Effective	New Accounting Standards Issued but Not Yet Effective Certain pronouncements have been issued by the IASB that are mandatory for accounting periods after December 31, 2022: • Classification of Liabilities as Current or Non-current (Amendments to IAS 1) effective for annual periods beginning on or after January 1, 2024. • Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) effective for annual periods beginning on or after January 1, 2023. • Definition of Accounting Estimates (Amendments to IAS 8) effective for annual periods beginning on or after January 1, 2023. • Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12 Income Taxes) effective for annual periods beginning on or after January 1, 2023. • Lease Liability in a Sale and Leaseback (Amendments to IFRS 16 Leases) effective for annual periods beginning on or after January 1, 2024. • Sale or Contribution of Assets Between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28) amendments were to be applied prospectively for annual periods beginning on or after January 1, 2016, however, on December 17, 2015 the IASB decided to defer the effective date for these amendments indefinitely. None of these pronouncements are expected to have a significant impact on the Company's consolidated financial statements upon adoption.

ASSETS AND LIABILITIES HELD FOR

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2022
Disclosure of Non-current assets held for sale and discontinued operations [Abstract]
Assets and Liabilities Held for Sale and Discontinued Operations	Assets and Liabilities Held for Sale and Discontinued Operations Rosebel mine On October 18, 2022, the Company announced that it had entered into a definitive agreement with Zijin Mining Group Co. Ltd. to sell its 95% interests in the Rosebel mine. The transaction closed on January 31, 2023 and the Company received net proceeds of $371.5 million, consisting of sales proceeds of $360.0 million, plus $15.0 million of the cash held by Rosebel on January 31, 2023, less a preliminary working capital adjustment of $3.5 million. The Company is due to receive approximately $24.8 million by March 31, 2023 consisting of the remaining cash balance held by Rosebel on January 31, 2023 subject to final working capital adjustments. The existing royalty, based on production at Rosebel, and held by Euro Ressources S.A. ("EURO") will remain an obligation of the Company. At December 31, 2022, the Rosebel mine met the criteria to be classified as held-for-sale and discontinued operations in accordance with IFRS 5. The results of operations have been restated for the current and comparative years to reclassify the earnings (loss) as earnings (loss) from discontinued operations. All assets and liabilities relating to the Rosebel mine have been classified as current assets and current liabilities held for sale at December 31, 2022. The net earnings (loss) from discontinued operations from the Rosebel Mine, which include the results of operating activities for the years ended December 31, 2022 and 2021 are as follows: Years ended December 31, 2022 2021 Revenues $ 405.2 $ 276.2 Cost of sales (330.7) (335.7) General and administrative expenses (3.5) (3.2) Exploration expenses (1.2) (3.0) Impairment charge (110.1) (190.1) Other expenses (2.5) (14.1) Finance costs (1.2) — Foreign exchange gain 0.4 — Interest income, derivatives and other investment gains 6.6 4.8 (37.0) (265.1) Income tax recovery 20.6 97.9 $ (16.4) $ (167.2) During the year ended December 31, 2022, an impairment charge of $110.1 million (post-tax impairment charge of $70.5 million) was recognized in the consolidated statements of earnings (loss) to align the carrying value of the Rosebel mine with the sales price. During the year ended December 31, 2021, an impairment test was performed for the Rosebel CGU and it was determined that the carrying amount exceeded its estimated recoverable amount of $373.8 million. This resulted in an impairment charge of $205.1 million (post-tax impairment charge of $132.9 million) being recognized in the consolidated statements of earnings (loss). At December 31, 2021, the Rosebel CGU was assessed to include the carrying value and corresponding cash flows of the Rosebel royalty held by EURO. $190.1 million of the impairment recorded at December 31, 2021 pertains to Rosebel and is presented in discontinued operations and $15.0 million is related to EURO. The Company retains its interest in EURO and will continue to make the Rosebel royalty payments to EURO. The assets and liabilities of the Rosebel mine that are included in the held-for-sale categories are summarized below: December 31, 2022 Assets classified as held-for-sale Cash and cash equivalents $ 38.5 Receivables and other current assets 4.9 Inventories 155.8 Property, plant and equipment 435.8 Other non-current assets 34.6 $ 669.6 Liabilities classified as held-for-sale Accounts payable and accrued liabilities $ 84.2 Current portion of provisions 4.2 Deferred income tax liabilities 17.4 Leases 39.5 Provisions 103.8 Other liabilities 19.5 $ 268.6 Bambouk assets On December 20, 2022, the Company announced that it had entered into a definitive agreement with Managem, S.A. to sell the Company’s interest in its exploration and development projects in Senegal, Mali and Guinea (the “Bambouk assets”). The Company will receive total cash payments of approximately $282 million as consideration for the shares and subsidiary/intercompany loans for the entities that hold the Company's 90% interest in the Boto Gold Project ("Boto") in Senegal and 100% interest in each of: i) the Diakha-Siribaya Gold Project in Mali, Karita Gold Project and associated exploration properties in Guinea, and ii) the early stage exploration properties of Boto West, Senala West, Daorala, and iii) the vested interest in the Senala Option Earn-in Joint Venture also in Senegal. The total consideration of $282 million is subject to changes in intercompany loans associated with the continued advancement of the projects between December 20, 2022 and the closing of respective asset sales. The remaining 10% interest in Boto will continue to be held by the Government of Senegal. Inclusive of the consideration is a $30 million deferred payment to be paid at the earlier of: • Six months after the closing of Boto and associated properties in Senegal; or • At a time mutually agreed to by the parties. The transactions are subject to certain regulatory approvals including, as applicable, approval for the transfer of permits and licenses from the Governments of Senegal, Mali, and Guinea, as well as other customary closing conditions. The Company received consent of IAMGOLD's syndicate of lenders. Closing of various components of the transactions are expected to occur upon satisfaction of the applicable regulatory conditions and are expected to close over the course of the second and third quarters of 2023. At December 31, 2022, the Bambouk assets met the criteria for held-for-sale accounting in line with IFRS 5. All assets and liabilities relating to the Bambouk assets have been classified as current assets and current liabilities held for sale at December 31, 2022. The assets and liabilities of the Bambouk assets that are included in the held-for-sale categories are summarized below: December 31, 2022 Assets classified as held-for-sale Cash and cash equivalents $ 2.3 Exploration and evaluation assets 34.1 Property, plant and equipment 78.5 Other non-current assets 1.1 $ 116.0 Liabilities classified as held-for-sale Accounts payable and accrued liabilities $ 7.7 $ 7.7

UNINCORPOATED ARRANGEMENT

UNINCORPOATED ARRANGEMENT	12 Months Ended
	Dec. 31, 2022
Joint Arrangements [Abstract]
Unincorporated Arrangement	The Company is a 70% partner in the Côté Gold project, an unincorporated joint venture (“UJV”) formed with SMM to construct and operate the Côté Gold mine. The UJV is governed by the Côté Gold Joint Venture Agreement (“UJV agreement”). The UJV agreement gives the Company and SMM interests and obligations in the underlying assets, liabilities, revenues and expenses. On December 19, 2022, the Company announced it had entered into an amendment of the UJV agreement with SMM. Under the amended UJV agreement, commencing in January 2023, SMM will contribute certain of the Company's funding obligations to the Côté Gold project that in aggregate are expected to total approximately $340 million over the course of 2023. As a result of SMM funding such amounts, the Company will transfer, in aggregate, an approximate 10% interest in the Côté Gold project to SMM (the "Transferred Interests") as funding is made by SMM, subject to the right for the Company to repurchase the Transferred Interests pursuant to the terms of the UJV agreement (the "Repurchase Option"). The Company will pay a repurchase option fee to SMM on the terms set forth in the UJV agreement, and the Company shall have the right to exercise the Repurchase Option on seven dates between November 30, 2023 and November 30, 2026, to return to its full 70% interest in the Côté Gold project. The Company may exercise its option through the payment of the aggregate amounts advanced by SMM in respect of the Transferred Interests, subject to certain adjustments as set out in the amendment to the UJV agreement relating to the period between initial gold production and commercial production. Subsequent to December 31, 2022, SMM funded $126.4 million under the funding arrangement, resulting in the Company’s interest in the Côté Gold project being diluted, as calculated by the Company, by 5.0% to 65.0%.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Cash and Cash Equivalents	Cash and Cash Equivalents December 31, December 31, Cash $ 407.8 $ 429.7 Short-term deposits with initial maturities of three months or less — 115.2 $ 407.8 $ 544.9

RESTRICTED CASH

RESTRICTED CASH	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Restricted Cash	Restricted Cash As at December 31, 2022, the Company had long-term restricted cash of CFA 27.8 billion (December 31, 2022 - $45.3 million; December 31, 2021 - CFA 24.4 billion, $42.2 million) in support of environmental closure costs obligations related to the Essakane mine and $11.0 million (December 31, 2021 - $nil) posted as cash collateral for a surety bond issued for guarantee of certain environmental closure cost obligations related to the Doyon division and Côté Gold project.

RECEIVABLES AND OTHER CURRENT A

RECEIVABLES AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Receivables and Other Current Assets	Receivables and Other Current Assets Notes December 31, December 31, Income taxes receivable $ 0.5 $ 0.5 Receivables from governments 1 78.5 40.0 Deferred consideration from the sale of Sadiola 1.2 1.2 Other receivables 4.0 6.7 Total receivables 84.2 48.4 Prepayment for other assets — 0.3 Prepaid expenses 13.4 17.1 Hedge derivatives 21(c)(i) 21.3 30.7 Non-hedge derivatives 9.1 — $ 128.0 $ 96.5 1. Receivables from governments relate primarily to value added taxes in Burkina Faso and Harmonized Sales Taxes in Canada.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Inventories	Inventories December 31, December 31, Finished goods $ 42.6 $ 95.2 Ore stockpiles 30.4 33.6 Mine supplies 126.9 173.3 199.9 302.1 Non-current ore stockpiles 92.4 124.1 $ 292.3 $ 426.2 For the year ended December 31, 2022, the Company recognized a net realizable value write-down in finished goods amounting to $6.7 million (December 31, 2021 - $7.8 million). For the year ended December 31, 2022, the Company recognized a net realizable value write-down in current ore stockpiles amounting to $2.1 million (December 31, 2021 - $6.9 million) and a net reversal of previously recorded net realizable value write-downs in non-current ore stockpiles amounting to $17.0 million (December 31, 2021 - net realizable write-down of $73.8 million).

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Property, Plant and Equipment	Property, Plant and Equipment Construction Mining Plant and Right-of-use assets 1 Total Cost Balance, January 1, 2021 $ 624.8 $ 3,106.6 $ 1,966.6 $ 92.2 $ 5,790.2 Additions 474.8 142.3 83.2 21.4 721.7 Changes in asset retirement obligations — 42.0 — — 42.0 Disposals — — (79.4) (4.4) (83.8) Transfers within property, plant and equipment (21.0) 14.1 7.5 (0.6) — Balance, December 31, 2021 $ 1,078.6 $ 3,305.0 $ 1,977.9 $ 108.6 $ 6,470.1 Additions 638.7 221.7 100.8 75.5 1,036.7 Changes in asset retirement obligations — (22.4) — — (22.4) Disposals — — (49.6) (4.8) (54.4) Transfers within property, plant and equipment (73.8) 25.1 52.6 (3.9) — Reclassification to assets held for sale (79.6) (1,022.6) (583.5) (90.0) (1,775.7) Balance, December 31, 2022 $ 1,563.9 $ 2,506.8 $ 1,498.2 $ 85.4 $ 5,654.3 Construction Mining Plant and Right-of-use assets 1 Total Accumulated Depreciation and Impairment Balance, January 1, 2021 $ — $ 2,084.8 $ 1,324.0 $ 19.4 $ 3,428.2 Depreciation expense 2 — 180.4 131.6 15.4 327.4 Disposals — — (74.3) (4.2) (78.5) Impairment charge — 154.1 37.3 13.7 205.1 Balance, December 31, 2021 $ — $ 2,419.3 $ 1,418.6 $ 44.3 $ 3,882.2 Depreciation expense 2 — 183.8 126.9 15.9 326.6 Disposals — — (46.7) (4.4) (51.1) Impairment charge — 109.1 39.5 11.4 160.0 Transfers within property, plant and equipment — — 2.0 (2.0) — Reclassification to assets held for sale — (749.1) (461.4) (50.9) (1,261.4) Balance, December 31, 2022 $ — $ 1,963.1 $ 1,078.9 $ 14.3 $ 3,056.3 Carrying amount, December 31, 2021 $ 1,078.6 $ 885.7 $ 559.3 $ 64.3 $ 2,587.9 Carrying amount, December 31, 2022 $ 1,563.9 $ 543.7 $ 419.3 $ 71.1 $ 2,598.0 1. Right-of-use assets consist of property, plant and equipment related to assets leased and accounted for under IFRS 16. The Company entered into lease financing agreements on behalf of the Côté Gold project as the operator of the unincorporated joint venture. In accordance with IFRS 16, the Company recorded 100% of the lease liability and right-of-use assets as it entered into the agreement as operator for the 70% owned Côté Gold joint venture. 2. Excludes depreciation expense related to corporate office assets, included within other non-current assets, which is included in general and administrative expenses. In 2022, borrowing costs attributable to qualifying assets associated with the Côté Gold project, Essakane and Westwood mines totaling $49.0 million (2021 - $38.3 million) were capitalized using a weighted average interest rate of 5.82% (2021 - 5.80%). The weighted average interest rate was based on the 5.75% senior notes, credit facility, equipment loans, gold prepayments and leases. As at December 31, 2022, mining properties included capitalized stripping costs of $196.6 million (December 31, 2021 - $192.0 million). Stripping costs of $109.7 million were capitalized during 2022 (2021 - $85.0 million), and $105.0 million were depreciated during 2022 (2021 - $80.1 million).

EXPLORATION AND EVALUATION ASSE

EXPLORATION AND EVALUATION ASSETS	12 Months Ended
	Dec. 31, 2022
Exploration For And Evaluation Of Mineral Resources [Abstract]
Exploration and Evaluation Assets	Exploration and Evaluation Assets Diakha-Siribaya Gold project Fayolle property Monster Other Total Balance, January 1, 2021 $ 36.6 $ 7.3 $ 7.8 $ 3.1 $ 54.8 Acquired exploration and evaluation assets — — — 5.0 5.0 Exploration and evaluation expenditures — 1.9 — — 1.9 Balance, December 31, 2021 $ 36.6 $ 9.2 $ 7.8 $ 8.1 $ 61.7 Reclassification to assets held for sale (34.1) — — — (34.1) Write-down (1.2) — — — (1.2) Reclassification to other (1.3) — — 1.3 — Exploration and evaluation expenditures — 1.9 — — 1.9 Balance, December 31, 2022 $ — $ 11.1 $ 7.8 $ 9.4 $ 28.3

OTHER NON-CURRENT ASSETS

OTHER NON-CURRENT ASSETS	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
OTHER NON-CURRENT ASSETS	Other Non-Current Assets Notes December 31, December 31, Marketable securities 1 22(a) $ 6.1 $ 40.4 Deferred consideration from the sale of Sadiola 22(a) 19.6 18.9 Advances for the purchase of capital equipment 2 66.4 44.6 Receivable from Staatsolie 3 — 10.7 Income taxes receivable 2.7 27.0 Bond fund investments 22(a) 2.0 4.7 Royalty interests 4 7.2 12.8 Long-term prepayment 5 3.6 4.0 Hedge derivatives 21(c)(i) 7.0 34.0 Non-hedge derivatives 6.7 1.8 Other 7.5 5.7 $ 128.8 $ 204.6 1. The Company sold marketable securities during the year ended December 31, 2022 for proceeds of $27.6 million. The loss of $0.3 million was recorded in other comprehensive income. 2. Includes advances related to the Côté Gold project of $59.0 million (December 31, 2021 - $33.0 million). 3. As at December 31, 2022, Rosebel met the criteria to be classified as held for sale and discontinued operations (note 5). 4. The Company, through its 90%-owned subsidiary EURO, owns a royalty whereby EURO is entitled to receive 50% of the payable silver production over the life of mine on the Bomboré Project that is owned by a subsidiary of Orezone Gold Corporation. The agreement is accounted for as a royalty interest. The royalty interest is recorded at cost and subsequently measured at cost less accumulated depreciation. During the year ended December 31, 2022, the Company recorded an impairment of $5.6 million relating to the Paul Isnard royalty interests on the Montagne d’Or project owned by Orea Mining that is held by EURO. 5. On March 6, 2017, the Company signed an agreement with a third-party for the construction of a solar power plant to deliver power to the Essakane mine for a period of 15 years upon commissioning for active use. The solar power plant was commissioned for active use on June 1, 2018. A prepayment of $4.9 million was made in 2017 towards the purchase of power in connection with the agreement, and for the year ended December 31, 2022, $0.4 million (year ended December 31, 2021 - $0.3 million) was utilized.

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Other Current Liabilities	Other Current Liabilities Notes December 31, December 31, Current portion of provisions 15 $ 5.6 $ 6.5 Current portion of other liabilities 18 18.6 22.7 Current portion of deferred revenue 20 — 189.7 $ 24.2 $ 218.9

PROVISIONS

PROVISIONS	12 Months Ended
	Dec. 31, 2022
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
PROVISIONS	Provisions Notes December 31, December 31, Asset retirement obligations (a) $ 298.5 $ 460.4 Other 17.5 16.3 $ 316.0 $ 476.7 Current portion of provisions $ 5.6 $ 6.5 Non-current provisions 310.4 470.2 $ 316.0 $ 476.7 (a) Asset retirement obligations The Company’s activities are subject to various laws and regulations regarding environmental restoration and closure for which the Company estimates future costs and recognizes a provision. These provisions may be revised on the basis of amendments to such laws and regulations and the availability of new information, such as changes in reserves corresponding to a change in the LOM, changes in discount rates, approved closure plans, estimated costs of reclamation activities and acquisition or construction of a new mine. The Company makes a provision based on the best estimate of the future cost of rehabilitating mine sites and related production facilities on a discounted basis. The following table presents the reconciliation of the provision for asset retirement obligations: Years ended December 31, Notes 2022 2021 Balance, beginning of the year $ 460.4 $ 380.0 Revision of estimated cash flows and discount rates: Capitalized in property, plant and equipment 11 (22.4) 42.0 Changes in asset retirement obligations at closed mines (36.8) 40.7 Accretion expense 3.1 — Disbursements (2.0) (2.3) Reclassification of Rosebel mine obligations to liabilities held for sale 5 (103.8) — Balance, end of the year $ 298.5 $ 460.4 Less: current portion (5.6) (6.5) Non-current portion $ 292.9 $ 453.9 As at December 31, 2022, the Company had restricted cash of $45.3 million (December 31, 2021 - $42.2 million) for the guarantee of environmental closure costs obligations related to the Essakane mine (note 8). As at December 31, 2022, the Company had CAD$167.4 million ($123.7 million; December 31, 2021 - CAD$167.4 million ($132.3 million)) of surety bonds, issued pursuant to arrangements with insurance companies, for the guarantee of environmental closure costs obligations related to the Doyon division (note 19(d)). As at December 31, 2022, the Company had CAD$48.4 million ($35.8 million; December 31, 2021 - CAD$47.9 million ($37.8 million)) of surety bonds, issued pursuant to arrangements with insurance companies, for the guarantee of environmental closure costs obligations related to the Côté Gold project (note 19(d)). During the year ended December 31, 2022, the Company posted $29.3 million of security for certain of the surety bonds. $10.9 million was posted as cash collateral and CAD$24.9 million ($18.4 million) was posted through the issuance of a letter of credit under the Credit Facility. The balance of $130.2 million remains uncollateralized. Subsequent to the year ended December 31, 2022, the Company posted an additional letter of credit of CAD$14.4 million ($10.8 million) as collateral for the guarantee of environmental closure costs obligations (note 19(d)). As at December 31, 2022, the schedule of estimated undiscounted future disbursements for rehabilitation was as follows: CAD$ 1 $ 1 2023 $ 3.0 $ 3.3 2024 3.0 3.3 2025 16.0 2.4 2026 12.5 3.4 2027 7.7 3.2 2028 onwards 248.5 80.9 $ 290.7 $ 96.5 1. Disbursements in US$ relate to the Essakane mine and CAD$ disbursements relate to the Doyon division, including Westwood mine and other Canadian sites. As at December 31, 2022, estimated undiscounted amounts of cash flows required to settle the obligations and expected timing of payments assumed in measuring the asset retirement obligations were as follows: Undiscounted Undiscounted Expected Timing of Payments Continuing operations Essakane mine $ — $ 96.5 2023-2073 Doyon division, including Westwood mine 245.3 — 2023-2047 Other Canadian sites 45.4 — 2023-2122 $ 290.7 $ 96.5 Discontinued operations Rosebel mine $ — $ 134.3 2023-2066 (b) Provisions for litigation claims and regulatory assessments The Company is from time to time involved in legal proceedings and regulatory inquiries, arising in the ordinary course of business. Typically the amount of ultimate liability with respect to these actions will not, in the opinion of management, materially affect the Company’s financial position, results of operations or cash flows. The Attorney General of Burkina Faso commenced proceedings against Essakane S.A. and certain of its employees generally relating to its practice of exporting carbon fines containing gold and silver from Burkina Faso to a third-party facility in Canada for processing and eventual sale. From the sale of gold and silver extracted from carbon fines, the third party facility has paid to the Burkinabe authorities on behalf of Essakane S.A. (and would pay in respect of the shipment that is currently embargoed) the royalty applicable under the Burkina Faso Mining Code to other gold and silver produced by Essakane. An internal review of the veracity of the allegations was undertaken and, other than in respect of certain notification and other relatively immaterial regulatory violations, the Company is of the view that the proceedings are without merit and is vigorously defending against the allegations. At this time, the Company cannot predict the outcome and any resulting penalties with any certainty, accordingly, no amounts have been recorded for any potential liability arising from the proceedings. Essakane S.A. received correspondence from the Burkina Faso customs authorities regarding the rate applied to imports during an expansion in 2012. A tentative transaction agreement has been reached by the parties and is with the Minister of Finance of Burkina Faso for signature. Following the coup d’État in Burkina Faso, a transaction agreement was signed by all parties in December 2022, thus ending this pending claim.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
Disclosure of leases [Abstract]
Leases	Leases Years ended December 31, Notes 2022 2021 Balance, beginning of year $ 65.6 $ 66.8 Additions 72.1 18.1 Interest expense 3.1 2.6 Foreign exchange impact (2.9) (0.4) Principal lease payments (21.3) (18.9) Interest payments (3.3) (2.6) Reclassification of Rosebel mine leases to liabilities held for sale 5 (39.5) — Balance, end of year $ 73.8 $ 65.6 Current portion $ 5.1 $ 21.4 Non-current portion 68.7 44.2 $ 73.8 $ 65.6 Leases are entered into and exist to meet specific business requirements, considering the appropriate term and nature of the leased asset. Extension options Some property leases contain extension options exercisable by the Company up to one year before the end of the non-cancellable contract period. The extension options held are exercisable only by the Company and not by the lessors. The Company assesses at the lease commencement date whether it is reasonably certain to exercise the extension options. The Company reassesses whether it is reasonably certain to exercise the options if there is a significant event or significant changes in circumstances within its control. Some mobile equipment leases contain extension options which are exercisable by the Company, but require renegotiation or mutual agreement with the lessor. As these extension options are not exercisable only by the Company, the lease terms do not reflect the extension options and this resulted in some of the leases being classified as short-term. Short-term and low-value leases and variable lease payments Short-term leases are leases with a lease term of twelve months or less and leases of low-value assets are comprised of miscellaneous equipment. Such items are recognized in cost of sales or general and administrative expenses in the consolidated statements of earnings (loss). Some lease payments are driven by variable rates which are based on time, usage or a combination of both. Variable lease payments are not included in the lease liability and are recognized in cost of sales or exploration expenses in the consolidated statements of earnings (loss) when incurred. Years ended December 31, 2022 2021 Amounts recognized in statement of earnings (loss): Short-term and low-value leases $ 35.6 $ 37.6 Variable lease payments $ 24.3 $ 19.0 Leases entered into on behalf of joint operation

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Income Taxes	Income Taxes The effective tax rates for the years ended December 31, 2022 and 2021 were 187.3% and (61.3%), respectively. Income tax expense consisted of the following components: Years ended December 31, 2022 2021 Current income taxes: Canadian current income taxes $ 1.6 $ 0.3 Foreign current income taxes 76.0 44.7 77.6 45.0 Deferred income taxes: Foreign deferred income taxes - origination and reversal of temporary differences 0.5 (11.6) 0.5 (11.6) Total income tax expense $ 78.1 $ 33.4 The Company is subject to income tax in several jurisdictions, at various tax rates. A number of factors other than the current year tax rates affect the relationship between the income or losses in a jurisdiction for financial accounting reporting purposes and the income tax provision required to be recognized for those same reporting purposes. These factors are illustrated below on all of the consolidated earnings (loss) before income taxes after applying a tax rate of 26.5%, reflecting the combined Canadian statutory corporate income tax rate which applies to the Company as a legal entity for the years ended December 31, 2022 and December 31, 2021: Years ended December 31, 2022 2021 Earnings (loss) before income taxes $ 41.7 $ (54.5) Income tax provision - 26.5% $ 11.0 $ (14.5) Increase (reduction) in income taxes resulting from: Earnings in foreign jurisdictions subject to a different tax rate than 26.5% (7.4) (7.5) Permanent items that are not included in income (losses) for tax purposes: Non-deductible expenses (3.3) (1.8) Income (losses) not recognized for tax purposes 1.0 (5.0) Tax provisions not based on legal entity income or losses for the year: Provincial mining duty tax 1.4 0.3 Non-resident withholding tax 15.8 12.1 Under (over) tax provisions 2.8 (2.2) Other 0.8 1.6 Other adjustments: Unrecognized recoveries in deferred tax provisions 46.7 39.0 Foreign exchange related to deferred income taxes 9.0 11.2 Other 0.3 0.2 Total income tax expense $ 78.1 $ 33.4 The components that give rise to deferred income tax assets and liabilities are as follows: Years ended December 31, 2022 2021 Deferred income tax assets: Exploration and evaluation assets $ 307.7 $ — Non-capital losses — 210.4 Asset retirement obligations 2.5 1.7 Other assets 37.4 37.2 347.6 249.3 Deferred income tax liabilities: Property, plant and equipment $ (355.3) $ (281.0) Royalty interests (0.3) (0.4) Inventory and reserves (3.1) (7.4) Other liabilities (11.5) (21.7) (370.2) (310.5) Net deferred income tax liabilities $ (22.6) $ (61.2) Classification: Non-current assets $ — $ — Non-current liabilities (22.6) (61.2) $ (22.6) $ (61.2) Income tax expense (recoveries) related to OCI consisted of the following components: Years ended December 31, 2022 2021 Unrealized change in fair value of marketable securities $ 0.1 $ (0.4) Hedges (0.9) 2.6 Total income taxes related to OCI $ (0.8) $ 2.2 Unrecognized Deferred Income Tax Assets As at December 31, 2022, the Company did not recognize the benefit related to the following deferred income tax assets for the above related items in its consolidated financial statements, as management did not consider it probable that the Company would be able to realize these deferred income tax assets in the future. Deferred income tax assets have not been recognized in respect of the following deductible temporary differences: Years ended December 31, 2022 2021 Non-capital losses $ 1,186.5 $ 457.2 Net capital losses 66.2 67.9 Exploration and evaluation assets 380.8 996.0 Deduction for future mining duty taxes 15.1 13.8 Asset retirement obligations 213.3 254.2 Other deductible temporary differences 13.0 29.4 $ 1,874.9 $ 1,818.5 The net capital loss carry forwards are restricted in use against capital gains but may be carried forward indefinitely. The exploration and evaluation assets may be carried forward indefinitely. At December 31, 2022, the non-capital loss carry forwards expire as follows: Expiry Date 2023 2024 2025 2026 2027+ No Expiry Total Total unrecognized losses $ 163.2 $ 13.5 $ 44.3 $ 21.7 $ 877.2 $ 66.6 $ 1,186.5 The Company has not recognized a deferred income tax liability on temporary differences of $593.6 million (December 31, 2021 - $724.1 million) related to investments in certain subsidiaries and joint ventures because the Company can control the reversal of the temporary differences and the temporary differences are not expected to reverse in the foreseeable future. The Company designates all dividends paid to its shareholders to be eligible dividends. The 2022 movement for net deferred income tax liabilities is summarized as follows: December 31, 2021 Discontinued Operations Statements OCI December 31, 2022 Deferred income tax assets: Exploration and evaluation assets $ — $ — $ 307.7 $ — $ 307.7 Non-capital losses 210.4 (37.8) (172.6) — — Asset retirement obligations 1.7 — 0.8 — 2.5 Other assets 37.2 — (0.7) 0.9 37.4 Deferred income tax liabilities: Property, plant and equipment (281.0) 66.1 (140.4) — (355.3) Royalty interests (0.4) — 0.1 — (0.3) Marketable securities — — 0.1 (0.1) — Inventories and reserves (7.4) 10.0 (5.7) — (3.1) Other liabilities (21.7) — 10.2 — (11.5) $ (61.2) $ 38.3 $ (0.5) $ 0.8 $ (22.6) The 2021 movement for net deferred income tax liabilities is summarized as follows: December 31, 2020 Discontinued Operations Statements OCI December 31, 2021 Deferred income tax assets: Non-capital losses $ 58.6 $ 37.8 $ 114.0 $ — $ 210.4 Asset retirement obligations 1.2 — 0.5 — 1.7 Other assets 30.8 — 9.0 (2.6) 37.2 Deferred income tax liabilities: Property, plant and equipment (225.6) 53.7 (109.1) — (281.0) Royalty interests (4.6) — 4.2 — (0.4) Marketable securities (0.2) — (0.2) 0.4 — Inventories and reserves (18.5) 6.7 4.4 — (7.4) Other liabilities (10.5) — (11.2) — (21.7) $ (168.8) $ 98.2 $ 11.6 $ (2.2) $ (61.2)

OTHER LIABILITIES

OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Other Liabilities	Other Liabilities Notes December 31, December 31, Hedge derivatives 21(c)(i) $ 4.8 $ 0.7 Non-hedge derivatives 13.9 3.0 Embedded derivative - Rosebel power purchase agreement (a), 22(a) — 29.2 Yatela liability (b) 18.5 18.5 Other liabilities 1.0 11.6 $ 38.2 $ 63.0 Current portion of other liabilities $ 18.6 $ 22.7 Non-current portion of other liabilities 19.6 40.3 $ 38.2 $ 63.0 (a) Embedded derivative - Rosebel power purchase agreement Rosebel has a power purchase agreement with the Government of Suriname. This agreement specifies both the quantity of power Rosebel is expected to purchase as well as the price per kilowatt hour. An embedded derivative exists in the Rosebel power purchase agreement as increases in electricity prices are linked to the price of gold. This embedded derivative is accounted for separately from the host contract at FVTPL as the economic characteristics and risks of the host contract and the embedded derivative are not closely related. As at December 31, 2022, Rosebel met the criteria to be classified as held for sale and discontinued operations (note 5). (b) Yatela liability On February 14, 2019, Sadiola Exploration Limited ("SADEX"), a subsidiary jointly held by the Company and AGA, entered into a share purchase agreement with the Government of Mali, as amended from time to time, whereby SADEX agreed to sell to the Government of Mali its 80% participation in Société d’Exploitation des Mines d’Or de Yatela ("Yatela"), for a consideration of $1. The transaction remains subject to the fulfillment of a number of conditions precedent as specified in the transaction. As part of the transaction, and upon its completion, SADEX will make a one-time payment of approximately $37.0 million to the dedicated state account, corresponding to the estimated costs of completing the rehabilitation and closure of the Yatela mine, and also financing certain outstanding social programs. Upon completion and this payment being made, SADEX and its affiliated companies will be released of all obligations relating to the Yatela mine. The Company will fund approximately $18.5 million of the payment. The Company continues to fund its proportionate share of expenditures for Yatela.

LONG-TERM DEBT AND CREDIT FACIL

LONG-TERM DEBT AND CREDIT FACILITY	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
LONG-TERM DEBT AND CREDIT FACILITY	4 yrs December 31, 2022 $ 450.0 $ 605.3 $ 25.9 $ 51.8 $ 51.8 $ 475.8 December 31, 2021 $ 450.0 $ 631.1 $ 25.9 $ 51.8 $ 51.8 $ 501.6 1. The carrying amount of the long-term debt excludes unamortized deferred transaction costs of $5.5 million as at December 31, 2022 (December 31, 2021 – $6.3 million) and the embedded derivative (c) Equipment loans The Company has equipment loans with a carrying value of $16.1 million as at December 31, 2022 (December 31, 2021 - $18.7 million), secured by certain mobile equipment, with interest rates between 5.23% and 5.95% and which mature in 2024. The equipment loans are carried at amortized cost on the consolidated balance sheets. On March 31, 2022, the Company entered into an amendment to increase the equipment loan facility by $6.2 million on similar terms. The equipment loan facility was fully drawn as at December 31, 2022. The following are the contractual maturities related to the equipment loans, including interest payments: Payments due by period Equipment loans balance as at Carrying amount 1 Contractual cash flows <1 yr 1-2 yrs 3-4 yrs >4 yrs December 31, 2022 $ 16.2 $ 17.3 $ 9.1 $ 6.8 $ 1.4 $ — December 31, 2021 $ 18.9 $ 20.5 $ 8.5 $ 12.0 $ — $ — 1. The carrying amount of the long-term debt excludes unamortized deferred transaction costs of $0.1 million as at December 31, 2022 (December 31, 2021 – $0.2 million). (d) Surety bonds As at December 31, 2022, the Company had CAD$215.8 million (December 31, 2022 - $159.5 million; December 31, 2021 ‐ CAD$215.3 million, $170.1 million) of surety bonds, issued pursuant to arrangements with insurance companies, for guarantee of environmental closure costs obligations related to the Doyon division and the Côté Gold project. The Company posted $29.3 million of security for certain of the surety bonds. $10.9 million was posted as cash collateral and CAD$24.9 million ($18.4 million) was posted through the issuance of a letter of credit under the Credit Facility. The balance of $130.2 million remains uncollateralized. (e) Performance bonds As at December 31, 2022, performance bonds of CAD$37.3 million (December 31, 2022 - $27.6 million; December 31, 2021 - CAD$39.1 million, $30.9 million) were outstanding in support of certain obligations related to the construction of the Côté Gold project." id="sjs-B4">Long-term Debt and Credit Facility Notes December 31, December 31, Credit facility (a) $ 455.0 $ — 5.75% senior notes (b) 447.6 445.7 Equipment loans (c) 16.1 18.7 $ 918.7 $ 464.4 Current portion of long-term debt $ 8.7 $ 7.5 Non-current portion of long-term debt 910.0 456.9 $ 918.7 $ 464.4 (a) Credit facility The Company has a $500 million secured revolving credit facility ("Credit Facility"), which was entered into in December 2017 and was amended, from time to time, including in February 2021 to primarily extend the maturity date from January 31, 2023 to January 31, 2025 for $490 million of the available credit. The Company entered into an amendment in conjunction with entering into a definitive agreement to sell its interests in the Rosebel mine (note 5) where the lenders under the credit facility provided consent to release their security over the Rosebel mine at the close of the transaction. The amendment requires that the proceeds from the sale be used for funding of the Côté Gold project with certain exceptions. The Company entered into a further amendment to obtain consent for the amendment to the Côté UJV agreement (note 6). During the year ended December 31, 2022, the Company drew down $455.0 million (December 31, 2021 - $nil) on the Credit Facility and the amounts remain outstanding as at December 31, 2022. As of December 31, 2022, the Company had letters of credit of CAD$24.8 million ($18.4 million; December 31, 2021 - CAD$2.2 million; $1.7 million) drawn against the Credit Facility. The available amount under the Credit Facility was $26.6 million as at December 31, 2022. Subsequent to the year ended December 31, 2022, the Company posted an additional letter of credit of CAD$14.4 million ($10.8 million) as guarantee of certain environmental indemnities. Also subsequent to year end, the Company repaid $9.1 million on the Credit Facility as the available credit reduced to $490 million. The Credit Facility provides for an interest rate margin above London Interbank Offered Rate, banker’s acceptance prime rate and base rate advances which vary, together with fees related thereto, according to the total Net Debt to Earnings Before Interest, Tax, Depreciation and Amortization ("EBITDA") ratio of the Company. The Credit Facility is secured by certain of the Company's real assets, guarantees by certain of the Company’s subsidiaries and pledges of shares of certain of the Company's subsidiaries. The key terms of the Credit Facility include certain limitations on incremental debt, certain restrictions on distributions and financial covenants including Net Debt to EBITDA and Interest Coverage. The Company was in compliance with its credit facility covenants as at December 31, 2022. (b) 5.75% senior notes ("Notes") On September 23, 2020, the Company completed the issuance of $450 million aggregate principal amount of Notes with an interest rate of 5.75% per annum. The Notes are denominated in U.S. dollars and mature on October 15, 2028. Interest is payable in arrears in equal semi-annual installments on April 15 and October 15 of each year, beginning on April 15, 2021. The Notes are guaranteed by certain of the Company's subsidiaries. The Company incurred transaction costs of $7.5 million which have been capitalized and offset against the carrying amount of the Notes within long-term debt in the consolidated balance sheets and are being amortized using the effective interest rate method. Prior to October 15, 2023, the Company has the right to redeem some or all of the Notes at a price equal to 100% of the principal amount of the Notes plus a "make-whole" premium, plus accrued and unpaid interest, if any, up to the redemption date. After October 15, 2023, the Company has the right to redeem the Notes, in whole or in part, at the relevant redemption price (expressed as a percentage of the principal amount of the Notes) plus accrued and unpaid interest, if any, up to the redemption date. The redemption price for the Notes during the 12-month period beginning on October 15 of each of the following years is: 2023 – 104.313%; 2024 – 102.875%; 2025 - 101.438%; 2026 and thereafter - 100%. Prior to October 15, 2023, using the cash proceeds from an equity offering, the Company has the right to redeem up to 40% of the original aggregate principal amount of the Notes at a redemption price equal to 101% of the aggregate principal amount thereof, plus accrued and unpaid interest, if any, up to the redemption date. The prepayment options are options that represent an embedded derivative asset to the Company and are presented as an offset to the Notes on the consolidated balance sheets. The debt component was initially recognized at $454.2 million, which represented the difference between the fair value of the financial instrument as a whole and the fair value of the embedded derivative at inception. Subsequently, the debt component is recognized at amortized cost using the effective interest rate method. The embedded derivative is classified as a financial asset at FVTPL. The fair value of the embedded derivative as at December 31, 2022 was $nil (December 31, 2021 - $1.5 million) (note 22(a)). The following are the contractual maturities related to the Notes, including interest payments: Payments due by period Notes balance as at Carrying amount 1 Contractual cash flows <1 yr 1-2 yrs 3-4 yrs >4 yrs December 31, 2022 $ 450.0 $ 605.3 $ 25.9 $ 51.8 $ 51.8 $ 475.8 December 31, 2021 $ 450.0 $ 631.1 $ 25.9 $ 51.8 $ 51.8 $ 501.6 1. The carrying amount of the long-term debt excludes unamortized deferred transaction costs of $5.5 million as at December 31, 2022 (December 31, 2021 – $6.3 million) and the embedded derivative (c) Equipment loans The Company has equipment loans with a carrying value of $16.1 million as at December 31, 2022 (December 31, 2021 - $18.7 million), secured by certain mobile equipment, with interest rates between 5.23% and 5.95% and which mature in 2024. The equipment loans are carried at amortized cost on the consolidated balance sheets. On March 31, 2022, the Company entered into an amendment to increase the equipment loan facility by $6.2 million on similar terms. The equipment loan facility was fully drawn as at December 31, 2022. The following are the contractual maturities related to the equipment loans, including interest payments: Payments due by period Equipment loans balance as at Carrying amount 1 Contractual cash flows <1 yr 1-2 yrs 3-4 yrs >4 yrs December 31, 2022 $ 16.2 $ 17.3 $ 9.1 $ 6.8 $ 1.4 $ — December 31, 2021 $ 18.9 $ 20.5 $ 8.5 $ 12.0 $ — $ — 1. The carrying amount of the long-term debt excludes unamortized deferred transaction costs of $0.1 million as at December 31, 2022 (December 31, 2021 – $0.2 million). (d) Surety bonds As at December 31, 2022, the Company had CAD$215.8 million (December 31, 2022 - $159.5 million; December 31, 2021 ‐ CAD$215.3 million, $170.1 million) of surety bonds, issued pursuant to arrangements with insurance companies, for guarantee of environmental closure costs obligations related to the Doyon division and the Côté Gold project. The Company posted $29.3 million of security for certain of the surety bonds. $10.9 million was posted as cash collateral and CAD$24.9 million ($18.4 million) was posted through the issuance of a letter of credit under the Credit Facility. The balance of $130.2 million remains uncollateralized. (e) Performance bonds As at December 31, 2022, performance bonds of CAD$37.3 million (December 31, 2022 - $27.6 million; December 31, 2021 - CAD$39.1 million, $30.9 million) were outstanding in support of certain obligations related to the construction of the Côté Gold project.

DEFERRED REVENUE

DEFERRED REVENUE	12 Months Ended
	Dec. 31, 2022
Disclosure of revenue from contracts with customers [Abstract]
DEFERRED REVENUE	Deferred Revenue During 2019, the Company entered into a gold sale prepayment arrangement (the “2019 Prepay Arrangement”) with a syndicate of banks with a collar range of $1,300 to $1,500 per ounce. Pursuant to the 2019 Prepay Arrangement, the Company received a cash prepayment of $169.8 million in exchange for physically delivering 12,500 ounces of gold per month in 2022 for a total of 150,000 ounces. The cost of the 2019 Prepay Arrangement is 5.38% per annum. 150,000 ounces were physically delivered during the year ended December 31, 2022 in relation to the 2019 Prepay Arrangement and the Company received $30.0 million in cash in relation to the collar. All deliveries on the 2019 Prepay Arrangement have been fulfilled as at December 31, 2022. During 2021, the Company entered into further gold sale prepayment arrangements (the “2022 Prepay Arrangements”) at a weighted average cost of 4.45% per annum in respect of 150,000 gold ounces. These arrangements have an average forward contract price of $1,753 per ounce on 50,000 gold ounces and a collar range of $1,700 to $2,100 per ounce on 100,000 gold ounces. The Company received $236.0 million over the course of 2022 under the 2022 Prepay Arrangement and the requirement on the part of the Company is to physically deliver the agreed upon ounces to the counterparties over the course of 2024. These arrangements have been accounted for as contracts in the scope of IFRS 15 Revenue from Contracts with Customers whereby the cash prepayments are recorded as deferred revenue in the consolidated balance sheets when received and revenue is recognized as deliveries are made. An interest cost, representing the financing component of the cash prepayment, was recognized as part of finance costs. The following table summarizes the change in deferred revenue: Notes 2019 Prepay Arrangement 2022 Prepay Arrangements Total Balance, January 1, 2021 $ 179.8 $ — $ 179.8 Finance costs 31 9.9 — 9.9 Balance, December 31, 2021 $ 189.7 $ — $ 189.7 Proceeds from gold prepayment — 236.0 236.0 Revenue recognized (195.0) — (195.0) Finance costs 31 5.3 4.8 10.1 Balance, December 31, 2022 $ — $ 240.8 $ 240.8 Current portion of deferred revenue $ — $ — $ — Non-current deferred revenue — 240.8 240.8 $ — $ 240.8 $ 240.8

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
FINANCIAL INSTRUMENTS	(a) Risks The Company is subject to various financial risks that could have a significant impact on profitability, levels of operating cash flow and financial conditions. Ongoing financial market conditions may have an impact on interest rates, gold prices and currency rates. The Company is exposed to various liquidity, credit and market risks associated with its financial instruments, and manages those risks as follows: (i) Liquidity risk Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing this risk is to ensure that there is sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damages. As at December 31, 2022, the Company’s cash and cash equivalents and short-term investments balance was $407.8 million (December 31, 2021 - $552.5 million) and it had $26.6 million available under the Credit Facility (note 19(a)). As at December 31, 2022, the Company had accounts payable and accrued liabilities of $294.1 million (December 31, 2021 - $304.4 million), total lease liabilities of $73.8 million (December 31, 2021 - $65.6 million), Notes payable of $447.6 million (December 31, 2021 - $445.7 million), Credit Facility payable of $455.0 million (December 31, 2021 - $nil) and equipment loans payable of $16.1 million (December 31, 2021 - $18.7 million). The Côté UJV requires its joint venture partners to fund, in advance, two months of future expenditures. The Company uses dividends and intercompany loans to repatriate funds from its operations and the timing of dividends may impact the timing and amount of required financing. The Company has a treasury policy designed to support management of liquidity risk as follows: • Evaluate, review and monitor on a periodic basis, credit ratings and limits for counterparties with whom funds are invested; • Monitor cash balances within each operating entity; • Perform short to medium-term cash flow forecasting, as well as medium and long-term forecasting incorporating relevant budget information; and • Determine market risks inherent in the business, including currency, fuel and gold commodities and evaluate, implement and monitor hedging strategies through the use of derivative instruments. Under the terms of the Company’s derivative agreements, counterparties cannot require the immediate settlement of outstanding derivatives, except upon the occurrence of customary events of default such as covenant breaches, including financial covenants, insolvency or bankruptcy. The Company generally mitigates liquidity risk associated with these instruments by spreading out the maturity of its derivatives over time. (ii) Credit risk Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The maximum amount of credit risk is equal to the balance of cash and cash equivalents, receivables, short-term investments, derivative assets and restricted cash. Where applicable, the measurement of the fair value of derivatives accounts for counterparty credit risk. The Company holds cash and cash equivalents, short-term investments and restricted cash in creditworthy financial institutions that comply with the Company’s investment policy and its credit risk parameters. For derivatives, the Company mitigates credit risk by entering into derivatives with high quality counterparties, limiting the exposure per counterparty, and monitoring the financial condition of the counterparties. Credit risk related to gold receivables is considered minimal as gold is sold to creditworthy counterparties and settled promptly, usually within the following month. Credit risk is also related to receivables from governments and the deferred consideration receivable from the sale of Sadiola. The receivables from governments primarily relate to value added and sales taxes. The Company has rights to these receivables based on application of tax laws and regularly monitors collection of the amounts. (iii) Market risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. For hedging activities, it is the risk that the fair value of a derivative might be adversely affected by a change in underlying commodity prices or currency exchange rates, and that this in turn affects the Company’s financial condition. The Company mitigates market risk by establishing and monitoring parameters that limit the types and degree of market risk that may be undertaken, establishing trading agreements with counterparties under which there are no requirements to post any collateral or make any margin calls on derivatives. Counterparties cannot require settlement solely because of an adverse change in the fair value of a derivative. Market risk comprises the following types of risks: share and commodity market price risk, currency risk, and interest rate risk. Currency exchange rate risk Movements in the Canadian dollar (CAD) against the U.S. dollar (USD) have a direct impact on the Company’s consolidated financial statements. The Company manages its exposure to the Canadian dollar by executing option and forward contracts. The Company’s objective is to hedge its exposure to the Canadian dollar resulting from operating and capital expenditure requirements at some of its mine sites, corporate offices and development projects. The Company has designated option and forward contracts as cash flow hedges for its highly probable forecasted Canadian dollar expenditure requirements. The Company has elected to only designate the change in the intrinsic value of options in the hedging relationships. The change in fair value of the time value component of options is recorded in OCI as a cost of hedging (note 21(c)). As at December 31, 2022, the Company's outstanding derivative contracts which qualified for hedge accounting and the periods in which the cash flows are expected to occur and impact the consolidated statements of earnings (loss) and property, plant and equipment balance on the consolidated balance sheets are as follows: 2023 Total Cash flow hedges Exchange rate risk Canadian dollar forward and option contracts (CADM) 335 335 Rate range (USDCAD) 1 1.30 - 1.46 1. The Company executed Canadian dollar collar options, which consist of Canadian dollar call and put options within the given range in 2023. The Company will recognize a gain from the difference between a lower market price and the Canadian dollar call strike price. The Company will incur a loss from the difference between a higher market price and the Canadian dollar put strike price. The table below sets out the fair value of the Company's outstanding derivative contracts which qualified for hedge accounting as at December 31, 2022, and what the fair value would have been based on an increase or decrease of 10% in the U.S. dollar exchange rate. The entire change in fair value would be recorded in the consolidated statements of comprehensive income (loss) as OCI. December 31, Increase of 10% Decrease of 10% Canadian dollar (CAD$) $ 3.2 $ 28.8 $ (17.0) The Company entered into a Target Accrual Redemption Forward ("TARF") structure during 2021 as part of its strategy to manage exposure to the Canadian dollar. The Company has not designated the TARF financial derivative contract as a hedge for accounting purposes, although the Company does consider this arrangement to be an effective economic hedge. The derivative structure includes a termination feature as well as a leverage component. Contractual terms of the TARF include the following: • There are four underlying contracts with strike prices ranging from 1.30 to 1.31. • On any monthly option fixing date, if the USDCAD exchange rate is below the strike price, the Company expects to exercise its option and deliver $7.7 million and receive CAD$10 million. • On any monthly option fixing date, if the USDCAD exchange rate is above the strike price, the Company expects that the counterparty will exercise its option in which case the Company will deliver $15.3 million and receive CAD$20 million. • The term of the arrangement is 30 months from January 2022 to June 2024. If the contract is exercised for a total of 12 times when the USDCAD is below the strike price, the arrangement will terminate. Each of the four contracts were exercised from January to May and July to August while the USDCAD was below the strike price. three of the four contracts were exercised in June. None of the four contracts were exercised from September to December 2022. This results in three contracts having four knockouts remaining and one contract having five knockouts remaining. In connection with the construction of the Côté Gold project, the Company entered into a forward contract with an extendable feature to purchase CAD$10 million per month during 2022 for a total of CAD$120 million at a forward exchange rate of 1.32 USDCAD. The counterparty has an option, at its sole discretion, to extend the contract for twelve months, which would require the Company to purchase CAD$10 million per month during 2024 at the forward exchange rate. The option expires in November 2023 (note 21(d)). Oil and fuel market price risk Low sulfur diesel and fuel oil are key inputs to extract tonnage and, in some cases, to wholly or partially power operations, construction and development activities. Brent crude oil and West Texas Intermediate ("WTI") crude oil prices are components of diesel and fuel oil costs, respectively, such that changes in the price of crude oil directly impact diesel and fuel oil costs. The Company established a hedging strategy to economically hedge future consumption of diesel and fuel oil at the Rosebel and Essakane mines for operating purposes and at the Côté Gold project for construction purposes. The Company has designated option contracts as cash flow hedges for the crude oil component of its highly probable forecasted low sulfur diesel and fuel oil purchases. The hedges put in place for Rosebel are held by the Company and will not be transferred as part of the sale. The hedges were de-designated as at December 31, 2022 as the forecasted future transaction will no longer occur. As at December 31, 2022, the Company’s outstanding crude oil derivative contracts, which qualified for hedge accounting, and the periods in which the cash flows are expected to occur and impact on the consolidated statements of earnings (loss) and the property, plant and equipment balance on the consolidated balance sheets are as follows: 2023 2024 Total Brent crude oil option contracts (barrels) 1 428 270 698 Option contracts with strike prices at ($/barrel) 2 41 - 65 41 - 55 WTI crude oil option contracts (barrels) 1 69 — 69 Option contracts with strike prices at ($/barrel) 2 36 - 60 1. Quantities of barrels are in thousands. 2. The Company executed Brent and WTI collar options, which consist of Brent and WTI put and call options with strike prices within the given range in 2023 through 2024. The Company will incur a loss from the difference between a lower market price and the put strike price. The Company will recognize a gain from the difference between a higher market price and the call strike price. The table below sets out the fair value of the Company's outstanding crude oil derivative contracts which qualified for hedge accounting as at December 31, 2022, and what the fair value would have been based on an increase or a decrease of 10% of the price. The entire change in fair value would be recorded in the consolidated statements of comprehensive income as OCI. December 31, Increase of 10% Decrease of 10% Brent crude oil option contracts $ 18.0 $ 23.9 $ 13.6 WTI crude oil option contracts $ 2.4 $ 2.9 $ 1.6 Gold bullion market price risk Movements in the spot price of gold have a direct impact on the Company’s consolidated financial statements as gold bullion is sold at prevailing market prices which fluctuate in line with market forces. The Company’s hedging strategy is designed to mitigate gold price risk during the Côté Gold project construction period. The Company has designated option contracts as cash flow hedges for its highly probable forecasted gold bullion sales. The Company has elected to only designate the change in the intrinsic value of options in the hedging relationships. The changes in fair value of the time value component of options is recorded in OCI as a cost of hedging and reclassified to earnings (loss) when revenue for the underlying gold sale is recognized. During 2021, the Company entered into a gold prepayment arrangement (note 20) which included a collar instrument as part of the broader arrangement. The collar introduced a gold floor price of $1,700 per ounce and a cap price of $2,100 per ounce allowing the Company to participate in price increases to $2,100 per ounce. The Company has designated this collar as a cash flow hedge in relation to the highly probable gold sale commitments during 2024. As at December 31, 2022, the Company’s outstanding gold bullion derivative contracts, which qualified for hedge accounting, and the periods in which the cash flows are expected to occur and impact the consolidated statements of earnings (loss), are as follows: 2023 2024 Total Gold bullion option contracts (ounces) 1 198 100 298 Price range ($/ounce) 3 1,700 - 2,700 1,700 - 2,100 1. Quantities of gold bullion are in thousands of ounces. 2. The Company executed gold collar options, which consist of gold put and call options with strike prices within the given range in 2023. The Company will incur a loss from the difference between a higher market price and the call strike price. The Company will recognize a gain from the difference between a lower market price and the put strike price. The table below sets out the fair value of the Company's outstanding gold bullion derivative contracts which qualified for hedge accounting as at December 31, 2022, and what the fair value would have been based on an increase or decrease of 10% in the price of gold. The entire change in fair value would be recorded in the consolidated statements of comprehensive income (loss) as OCI. December 31, Increase of 10% Decrease of 10% Gold bullion option contracts $ (0.1) $ (25.6) $ 33.0 (b) Marketable securities fair value reserve Share market price exposure risk is related to the fluctuation in the market price of marketable securities. The Company’s portfolio of marketable securities is not part of its core operations, and accordingly, gains and losses from these marketable securities are not representative of the Company’s performance during the year. Consequently, the Company has designated all of its investments in marketable securities to be measured at FVTOCI. The Company’s portfolio of marketable securities is primarily focused on the mining sector and relates entirely to investments in equity securities. Years ended December 31, 2022 2021 Proceeds from sale of marketable securities $ 27.6 $ 0.5 Acquisition date fair value of marketable securities sold (27.9) — Gain (loss) on sale of marketable securities recorded in OCI (0.3) 0.5 Impairment loss on OCI realized on marketable securities sold (2.6) (0.3) Net realized change in fair value of marketable securities $ (2.9) $ 0.2 At December 31, 2022, the impact of an increase of 10% in the fair value of marketable securities would have resulted in an increase in unrealized gains, net of tax of $0.5 million that would have been included in OCI with no impact on net earnings (loss). The impact of a decrease of 10% in the fair value of marketable securities would have resulted in a decrease in unrealized gains, net of tax, of $0.5 million that would have been included in OCI with no impact on net earnings (loss). (c) Cash flow hedge fair value reserve (i) Reconciliation of cash flow hedge assets (liabilities) Canadian dollar contracts Oil contracts Gold price contracts Total Balance, January 1, 2021 $ 35.1 $ (8.4) $ 8.0 $ 34.7 Unrealized gain (loss) recognized in cash flow hedge reserve 11.4 44.3 2.1 57.8 Realized (gain) loss reclassified or adjusted from cash flow hedge reserve (20.6) (10.9) (2.1) (33.6) Premiums paid — — 1.8 1.8 Time value excluded from hedge relationship (1.4) 13.5 (8.8) 3.3 Balance, December 31, 2021 $ 24.5 $ 38.5 $ 1.0 $ 64.0 Unrealized gain (loss) recognized in cash flow hedge reserve (13.1) 41.4 1.4 29.7 Realized (gain) loss reclassified or adjusted from cash flow hedge reserve (7.2) (37.5) (0.8) (45.5) Unrealized (gain) loss reclassified or — (17.3) — (17.3) Time value excluded from hedge relationship (1.0) (4.7) (1.7) (7.4) Balance, December 31, 2022 $ 3.2 $ 20.4 $ (0.1) $ 23.5 Consisting of: Current portion of hedge asset $ 3.1 $ 13.7 $ 4.5 $ 21.3 Non-current portion of hedge asset 0.2 6.7 0.1 7.0 Current portion of hedge liability $ (0.1) $ — $ — $ (0.1) Non-current portion of hedge liability — — (4.7) (4.7) $ 3.2 $ 20.4 $ (0.1) $ 23.5 Additional information on hedging instruments and hedged forecast transactions related to oil and fuel market price risk as at December 31, 2022 and December 31, 2021 was as follows: Canadian dollar contracts Oil contracts Gold price contracts Total Balance, December 31, 2021 Accumulated cash flow hedge fair reserve (before tax) $ 23.4 $ 31.3 $ — $ 54.7 Hedging instruments $ 23.4 $ 31.3 $ — $ 54.7 Hedged items premiums paid $ (23.4) $ (31.3) $ — $ (54.7) Balance, December 31, 2022 Accumulated cash flow hedge fair reserve (before tax) $ 3.2 $ 19.2 $ 0.6 $ 23.0 Hedging instruments $ 3.2 $ 19.2 $ 0.6 $ 23.0 Hedged items premiums paid $ (3.2) $ (19.2) $ (0.6) $ (23.0) (ii) Allocation of realized hedge (gain) loss reclassified from cash flow hedge reserve Years ended December 31, 2022 2021 Consolidated balance sheets Property, plant and equipment $ (9.8) $ (16.6) Consolidated statements of earnings (loss) Revenues 0.8 2.5 Cost of sales (19.0) (6.0) General and administrative expenses (0.6) (2.6) Other expenses — (0.6) (18.8) (6.7) Discontinued operations (15.2) (4.8) $ (43.8) $ (28.1) Revenues for the year ended December 31, 2022 include $1.1 million (2021 - $4.1 million) of losses related to premiums previously paid and realized during the year. Crude oil derivative contracts exceeded highly probable future oil consumption and resulted in the de-designation of these contracts. The Company recognized hedge ineffectiveness for the year ended December 31, 2022 of $1.5 million loss (December 31, 2021 - $nil) in gain (loss) on non-hedge derivatives (note 21(d)). (d) Gain (loss) on non-hedge derivatives Gains and losses on non-hedge derivatives, including embedded derivatives, are included in interest income, derivatives and other investment gains (losses) (note 32) in the consolidated statement of earnings (loss). These gains and losses relate to the Company's fair value movements of the embedded derivative related to prepayment options for the Notes (note 19(b)), the TARF, the extendible forward currency arrangements ("Extendible Forwards"). Years ended December 31, Notes 2022 2021 Embedded derivatives - Notes $ (1.5) $ (6.9) TARF 1 (9.2) (3.0) Extendible Forwards 2 (3.0) 1.8 Crude oil derivative contracts 3 16.9 — Other (0.1) 0.1 32 $ 3.1 $ (8.0) 1. TARF includes $1.0 million of realized losses on forward settlements for the year ended December 31, 2022 (December 31, 2021 - $nil). 2. Extendible Forwards include $1.6 million of realized gains on forward settlements for the year ended December 31, 2022 (December 31, 2021 - $nil). 3. Crude oil derivative contracts includes $17.3 million of unrealized gains on partial discontinuation of hedging relationship, $1.5 million of unrealized losses and $1.1 million of realized gains.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2022
Fair Value Measurement [Abstract]
FAIR VALUE MEASUREMENTS	Fair Value Measurements The fair value hierarchy categorizes into three levels the inputs to valuation techniques used to measure fair value. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1 inputs) and the lowest priority to unobservable inputs (Level 3 inputs). • Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities which the entity can access at the measurement date. • Level 2 inputs are inputs other than quoted prices included within Level 1 which are observable for the asset or liability, either directly or indirectly such as those derived from prices. • Level 3 inputs are unobservable inputs for the asset or liability. There have been no changes in the classification of the financial instruments in the fair value hierarchy since December 31, 2021. (a) The Company's fair values of financial assets and liabilities December 31, 2022 Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Assets Cash and cash equivalents $ 407.8 $ 407.8 $ — $ — $ 407.8 Restricted cash 56.3 56.3 — — 56.3 Marketable securities 6.1 5.7 — 0.4 6.1 Bond fund investments 2.0 2.0 — — 2.0 Deferred consideration from the sale of Sadiola 19.6 — — 19.6 19.6 Derivatives Currency contracts 3.3 — 3.3 — 3.3 Crude oil contracts 1 36.2 — 36.2 — 36.2 Gold bullion contracts 4.6 — 4.6 — 4.6 $ 535.9 $ 471.8 $ 44.1 $ 20.0 $ 535.9 Liabilities Derivatives Gold bullion contracts $ (4.7) $ — $ (4.7) $ — $ (4.7) Currency contracts (0.1) — (0.1) — (0.1) TARF (11.2) — (11.2) — (11.2) Extendible Forwards 2 (1.8) — (1.8) — (1.8) Long-term debt - Notes 3 (453.1) (352.5) — — (352.5) Long-term debt - equipment loans 4 (16.2) — (15.8) — (15.8) Long-term debt - Credit Facility (455.0) — (455.0) — (455.0) $ (942.1) $ (352.5) $ (488.6) $ — $ (841.1) 1. Includes hedge and non-hedge derivatives. 2. The carrying amount excludes unamortized deferred gains of $0.9 million. 3. The carrying amount excludes unamortized deferred transaction costs of $5.5 million and the embedded derivative. 4. The carrying amount excludes unamortized deferred transaction costs of $0.1 million. December 31, 2021 Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Assets Cash and cash equivalents $ 544.9 $ 544.9 $ — $ — $ 544.9 Short-term investments 7.6 7.6 — — 7.6 Restricted cash 42.2 42.2 — — 42.2 Marketable securities and warrants 40.4 40.0 — 0.4 40.4 Bond fund investments 4.7 4.7 — — 4.7 Deferred consideration from the sale of Sadiola 18.9 — — 18.9 18.9 Derivatives Currency contracts 24.5 — 24.5 — 24.5 Crude oil contracts 38.5 — 38.5 — 38.5 Gold bullion contracts 1.7 — 1.7 — 1.7 Extendible Forwards 1 3.7 — 3.7 — 3.7 Embedded derivative - prepayment options on Notes 1.5 — 1.5 — 1.5 $ 728.6 $ 639.4 $ 69.9 $ 19.3 $ 728.6 Liabilities Derivatives Gold bullion contracts $ (0.7) $ — $ (0.7) $ — $ (0.7) TARF (3.0) — (3.0) — (3.0) Embedded derivative - Rosebel power purchase agreement (29.2) — (29.2) — (29.2) Long-term debt - Notes 2 (453.5) (446.0) — — (446.0) Long-term debt - equipment loan 3 (18.9) — (19.1) — (19.1) $ (505.3) $ (446.0) $ (52.0) $ — $ (498.0) 1. The carrying amount excludes unamortized deferred gains of $1.9 million. 2. The carrying amount excludes unamortized deferred transaction costs of $6.3 million and the embedded derivative. 3. The carrying amount excludes unamortized deferred transaction costs of $0.2 million. (b) Valuation techniques Cash, cash equivalents, short-term investments and restricted cash Cash, cash equivalents, short-term investments and restricted cash are included in Level 1 due to the short-term maturity of these financial assets. Marketable securities and warrants The fair value of marketable securities included in Level 1 is determined based on a market approach. The closing price is a quoted market price from the exchange market which is the principal active market for the particular security. The fair value of investments in equity instruments which are not actively traded is determined using valuation techniques which require inputs that are both unobservable and significant, and therefore were categorized as Level 3 in the fair value hierarchy. The Company uses the latest market transaction price for these securities, obtained from the entity, to value these marketable securities. Marketable securities included in level 3 Balance, December 31, 2021 $ 0.4 Reduction in value of marketable securities — Change in fair value reported in OCI, net of income taxes — Balance, December 31, 2022 $ 0.4 Bond fund investments The fair value of bond fund investments included in Level 1 is measured using quoted prices (unadjusted) in active markets. Deferred consideration from the sale of Sadiola The significant estimates and assumptions used in determining the fair value of the contingent payments were the production profile and discount rate and therefore classified within Level 3 of the fair value hierarchy. Derivatives - options and forwards For derivative contracts, the Company obtains a valuation of the contracts from counterparties of those contracts. The Company assesses the reasonableness of these valuations through internal methods and third-party valuations. The Company then calculates a credit valuation adjustment to reflect the counterparty’s or the Company’s own default risk. Valuations are based on market valuations considering interest rate and volatility, taking into account the credit risk of the financial instrument. Valuations of derivative contracts are therefore classified within Level 2 of the fair value hierarchy. Derivative - TARF The fair value of the TARF as at December 31, 2022 was $11.2 million (December 31, 2021 - $3.0 million) and is accounted for at FVTPL. The TARF contractually obligates the Company to future sales of U.S. dollars that are determined by future USDCAD exchange rates in line with notional amounts established by the arrangement. The valuation is based on the discounted estimated cash flows resulting from prevailing USDCAD rates at each future monthly option fixing date. Key inputs used in the valuation include the credit spread, volatility parameter, the risk-free rate curve and future USDCAD exchange rates. Valuation of the TARF is therefore classified within Level 2 of the fair value hierarchy. Derivative - Extendible forward arrangement The fair value of the extendible forward arrangement as at December 31, 2022 was $1.8 million (December 31, 2021 - $3.7 million) and is accounted for at FVTPL. For both forward contracts and the extension option within this arrangement, the Company obtains a valuation of the contracts from the counterparty. The Company assesses the reasonableness of these valuations through internal methods and third-party valuations. The Company calculates a credit valuation adjustment to reflect the default risk of the counterparty or the Company. Valuations are based on market valuations considering interest rate and volatility, taking into account the credit risk of the financial instrument. Valuations of derivative contracts are therefore classified within Level 2 of the fair value hierarchy. Embedded derivatives - Prepayment options on the Notes The fair value of the embedded derivatives as at December 31, 2022 was $nil (December 31, 2021 - $1.5 million) and is accounted for at FVTPL. The valuation is based on the discounted cash flows at the risk-free rate to determine the present value of the prepayment option. Key inputs used in the valuation include the credit spread, volatility parameter and the risk-free rate curve. Valuation of the prepayment option is therefore classified within Level 2 of the fair value hierarchy. Embedded derivative - Rosebel power purchase agreement The fair value of the embedded derivative on Rosebel's power purchase agreement as at December 31, 2022 was $23.7 million (December 31, 2021 - $29.2 million) and is accounted for at FVTPL. Included in the power purchase agreement is a price escalator which results in increases in electricity prices linked to the price of gold. The valuation is based on the discounted estimated incremental cash flows above the baseline power price at the risk-free rate to determine the present value of the price escalator. Key inputs used in the valuation include the credit spread, volatility parameter, the risk-free rate curve and future gold price estimates. Valuation of the price escalator is therefore classified within Level 2 of the fair value hierarchy. As at December 31, 2022, Rosebel met the criteria to be classified as held for sale and discontinued operations (note 5). Unsecured High Yield Notes The fair value of the Notes as at December 31, 2022 was $352.5 million (December 31, 2021 - $446.0 million). The fair value of the Notes is determined using quoted prices (unadjusted) in active markets, and is therefore classified within Level 1 of the fair value hierarchy. Credit Facility The fair value of the Credit Facility as at December 31, 2022 was $455.0 million (December 31, 2021 - $nil) which is approximately its carrying amount and drawn amount, and is therefore classified within Level 2 of the fair value hierarchy. Equipment loans The fair value of the equipment loans as at December 31, 2022 was $15.8 million (December 31, 2021 - $19.1 million). The fair value of the equipment loans is determined by applying a discount rate, reflecting the credit spread based on the Company's credit ratings to future cash flows and is therefore classified within Level 2 of the fair value hierarchy. Other financial assets and liabilities The fair value of all other financial assets and liabilities of the Company approximate their carrying amounts.

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
CAPITAL MANAGEMENT	Capital Management IAMGOLD’s objectives when managing capital are to: • Ensure the Company has sufficient financial capacity to support its operations, current mine development plans, construction projects, and long-term growth strategy; • Ensure the Company complies with its long-term debt covenants; and • Protect the Company’s value with respect to market and risk fluctuations. Notes December 31, 2022 December 31, 2021 Cash and cash equivalents 7 $ 407.8 $ 544.9 Short-term investments — 7.6 $ 407.8 $ 552.5 Capital items: Long-term debt - Notes 1 19(b) $ 450.0 $ 450.0 Long-term debt - equipment loans 2 19(c) 16.2 18.9 Credit facility available for use 19(a) 26.6 498.3 Common shares 2,726.3 2,719.1 $ 3,219.1 $ 3,686.3 1. The carrying amount of the long-term debt excludes unamortized deferred transaction costs of $5.5 million as at December 31, 2022 (December 31, 2021 – $6.3 million) and the embedded derivative. 2. The carrying amount of the long-term debt excludes unamortized deferred transaction costs of $0.1 million as at December 31, 2022 (December 31, 2021 – $0.2 million). The Company operates in a capital intensive industry that experiences lengthy development lead times as well as risks associated with capital costs and timing of project completion. Factors affecting these risks, which are beyond the Company’s control, include the availability of resources, the issuance of necessary permits, costs of various inputs and the volatility of the gold price. The adequacy of the Company’s capital structure is assessed on an ongoing basis and adjusted as necessary after taking into consideration the Company’s strategy, the forward gold price, the mining industry, the capital requirements of the Company's operations and projects, economic conditions and associated risks. In order to maintain or adjust its capital structure, the Company may adjust its capital spending, adjust the amount of dividend distributions, issue new shares, purchase shares for cancellation pursuant to normal course issuer bids, extend its credit facility, issue new debt, repay existing debt, sell all or a portion of one or more of its assets, purchase or sell gold bullion or enter into forward gold sale arrangements. The Notes indenture contains a restriction on the use of proceeds from the sale of certain assets. The credit facility agreement contains certain restrictions on the assumption of certain additional debt and the sale of certain assets.

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Dec. 31, 2022
Share Capital, Reserves And Other Equity Interest [Abstract]
Share Capital	Share Capital The Company is authorized to issue an unlimited number of common shares, first preference shares issuable in series and second preference shares issuable in series. Years ended December 31, Number of common shares (in millions) Notes 2022 2021 Outstanding, beginning of the year 477.0 475.3 Issuance of shares for share-based compensation 26 2.0 1.7 Outstanding, end of the year 479.0 477.0

NON-CONTROLLING INTERESTS

NON-CONTROLLING INTERESTS	12 Months Ended
	Dec. 31, 2022
Noncontrolling Interest Disclosure [Abstract]
Non-Controlling Interests	Non-Controlling Interests Financial information of subsidiaries that have material non-controlling interests are provided below: December 31, 2022 December 31, 2021 Essakane Rosebel 1,2 Boto 3 Essakane Rosebel Boto Percentage of voting rights held by non-controlling interests 10% 5% 10% 10% 5% 10% Accumulated non-controlling interest $ 60.0 $ 12.6 $ 0.6 $ 59.2 $ 14.4 $ 0.2 Net earnings (loss) attributable to non-controlling interests $ 17.6 $ (1.8) $ 0.3 $ 7.1 $ (8.6) $ (0.1) Dividends paid to non-controlling interests 4 $ 16.8 $ — $ — $ 3.1 $ 4.3 $ — 1. The 5% non-controlling interest for Rosebel is based on the consolidated results of Rosebel which includes 70% of Saramacca. 2. As at December 31, 2022, the Rosebel mine met the criteria to be classified as held for sale and discontinued operations (note 5). 3. As at December 31, 2022, the Boto Gold project met the criteria to be classified as held for sale (note 5). 4. For the year ended December 31, 2022, dividends paid to other non-controlling interests amounted to $1.6 million (December 31, 2021 – $1.9 million). Selected summarized information relating to these subsidiaries are provided below, before any intercompany eliminations: December 31, 2022 December 31, 2021 Essakane Rosebel 1 Boto 2 Essakane Rosebel Boto Current assets $ 376.6 $ 158.8 $ 1.2 $ 294.4 $ 144.2 $ 2.6 Non-current assets 791.1 510.8 74.7 849.7 569.6 61.8 Current liabilities (155.7) (105.7) (3.6) (128.9) (98.6) (2.7) Non-current liabilities (251.3) (259.7) (66.6) (257.4) (275.3) (58.7) Net assets $ 760.7 $ 304.2 $ 5.7 $ 757.8 $ 339.9 $ 3.0 Year ended Year ended December 31, 2022 December 31, 2021 Revenues $ 883.9 $ 405.4 $ — $ 816.3 $ 277.2 $ — Net earnings (loss) and OCI $ 175.4 $ (35.7) $ 2.8 $ 69.3 $ (173.0) $ (0.7) Net cash from (used in) operating activities $ 381.6 $ 151.1 $ 2.3 $ 388.5 $ 32.9 $ (0.6) Net cash used in investing activities (174.7) (130.7) (13.9) (142.2) (101.5) (33.7) Net cash from (used in) financing activities (172.4) (16.9) 9.8 (263.9) (63.5) 32.1 Net increase (decrease) in cash and cash equivalents $ 34.5 $ 3.5 $ (1.8) $ (17.6) $ (132.1) $ (2.2) 1. As at December 31, 2022, the Rosebel mine met the criteria to be classified as held for sale and discontinued operations (note 5). 2. As at December 31, 2022, the Boto Gold project met the criteria to be classified as held for sale (note 5). The Company’s ability to access or use the assets of Essakane and Rosebel to settle its liabilities is not significantly restricted by known current contractual or regulatory requirements, or from the protective rights of non-controlling interests. Dividends payable by Rosebel and Essakane must be approved by the Supervisory Boards, which includes representation from the non-controlling interest.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangements [Abstract]
Share-Based Compensation	Share-Based Compensation Years ended December 31, 2022 2021 Options $ 0.7 $ 1.1 Share units 5.0 5.8 $ 5.7 $ 6.9 (a) Options (i) Share option plan The Company has a comprehensive share option plan for its full-time employees and directors. The options vest over five years and expire no later than seven years from the grant date. A maximum of 23,905,624 common shares have been reserved for issuance pursuant to the share option plan of which, as of December 31, 2022, 16,485,896 have been issued and 7,419,728 remain issuable. As of December 31, 2022, options to purchase 4,690,079 common shares were outstanding and options to purchase 2,729,649 common shares remained available for further grants under the plan. Year ended December 31, 2022 Year ended December 31, 2021 Options Weighted (CAD/share) 1 Options Weighted average exercise price (CAD/share) Outstanding, beginning of the year 5.1 $ 4.82 4.7 $ 4.91 Granted 0.8 4.02 1.1 3.94 Exercised 2 (0.4) 3.12 (0.2) 3.12 Forfeited (0.8) 4.74 (0.1) 4.84 Expired — — (0.4) 4.38 Outstanding, end of the year 4.7 $ 4.86 5.1 $ 4.82 Exercisable, end of the year 2.8 $ 5.18 2.6 $ 4.88 1. Exercise prices are denominated in Canadian dollars. The exchange rate at December 31, 2022 between the U.S. dollar and Canadian dollar was $0.7390/CAD. 2. The weighted average share price on date of options exercised wa s CAD$4.29. The following table summarizes information related to options outstanding at December 31, 2022: Range of Prices Number Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price 1.01 - 5.00 2.9 4.0 $ 4.17 5.01 - 10.00 1.8 1.6 $ 5.96 4.7 3.1 $ 4.86 (ii) Fair value of options granted The following were the weighted average inputs to the Black-Scholes model used in determining the fair value of the options granted during the year. The estimated fair value of the options is expensed over their expected life. Years ended December 31, 2022 2021 Weighted average risk-free interest rate 1.8 % 0.8 % Weighted average expected volatility 1 53.2 % 56.0 % Weighted average dividend yield — % — % Weighted average expected life of options issued (years) 5.0 4.9 Weighted average grant-date fair value (CAD per share) $ 1.89 $ 1.97 Weighted average share price at grant date (CAD per share) $ 4.03 $ 3.94 Weighted average exercise price (CAD per share) $ 4.02 $ 3.94 1. Expected volatility is estimated by considering historical average share price volatility based on the average expected life of the options. (b) Other share-based compensation (i) Share incentive plan A maximum of 21,756,762 common shares have been reserved for issuance under the share purchase plan, the share bonus plan and the share unit plan of which, as of December 31, 2022, 8,834,616 have been issued and 12,922,146 remain issuable. As of December 31, 2022, 6,309,298 common shares were subject to outstanding restricted share units, performance share units and deferred share units grants and 6,612,848 common shares remained available for further grants under these plans. A summary of the status of the Company’s outstanding share units issued to directors and employees under the Company's share incentive plan and changes during the year is presented below. Years ended December 31, (in millions) 2022 2021 Outstanding, beginning of the year 6.9 6.7 Granted 2.5 2.5 Issued (1.6) (1.4) Forfeited and withheld for tax (1.5) (0.9) Outstanding, end of the year 6.3 6.9 (ii) Summary of share units granted Deferred share units Directors can elect to receive the equity portion of their annual retainer in the form of deferred share units or restricted share units. Upon a director leaving the Board, the Company will issue that number of common shares equivalent to that number of deferred share units granted. As the deferred share units are equity settled, the cost to the Company is based on the grant date fair value. The estimated fair value of the awards is expensed over their vesting period. Years ended December 31, 2022 2021 Granted during the year (in millions) 0.3 0.1 Grant-date fair value (CAD per share) 1 $ 3.57 $ 4.51 1. The grant-date fair value is equal to the share price on grant date. Restricted share units Executive officers, directors and certain employees are granted restricted share units on an annual basis. Employee restricted share unit grants vest over twelve to thirty-six months, have no restrictions upon vesting and are equity settled. There are no cash settlement alternatives and no vesting conditions other than service. Restricted share units are granted to employees based on performance objectives and criteria determined on an annual basis based on guidelines established by the Human Resources and Compensation Committee of the Board of Directors. The number of restricted share units granted is determined as part of the employees’ overall compensation. The estimated fair value of the awards is expensed over their vesting period. Years ended December 31, 2022 2021 Granted during the year (in millions) 1.8 1.9 Grant-date fair value (CAD per share) 1 $ 4.03 $ 4.12 1. The grant-date fair value is equal to the share price on grant date. Performance share units Executive officers and certain employees are granted performance share units on an annual basis. The performance share unit grants vest over thirty-six months and are equity settled. There are no cash settlement alternatives for these grants. Performance share units are granted based on performance objectives and criteria determined on an annual basis based on guidelines established by the Human Resources and Compensation Committee of the Board of Directors. The number of performance share units granted is determined as part of the employees’ overall compensation. The estimated fair value of the awards is expensed over their vesting period. Years ended December 31, 2022 2021 Granted during the year (in millions) 0.4 0.5 Grant-date fair value (CAD per share) 1 $ 4.15 $ 4.39 1. The grant-date fair value was determined using a Black-Scholes model or Monte Carlo model. (c) Share purchase plan The Company has a share purchase plan for employees with more than three months of continuous service. Participants determine their contribution as a whole percentage of their base salary from 1% to 10%. The Company matches 75% of the first 5% of employee contributions, to a maximum of 3.75% of the employee’s salary, towards the purchase of shares on the open market. No shares are issued from treasury under the share purchase plan. The Company’s contribution is expensed and is considered vested on December 31 of each calendar year.

COST OF SALES

COST OF SALES	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Cost of Sales	Cost of Sales Years ended December 31, Notes 2022 2021 Operating costs 1 $ 526.6 $ 508.4 Royalties 37(b) 43.8 40.7 Depreciation expense 2 240.5 264.2 $ 810.9 $ 813.3 1. Operating costs include mine production, transport and smelter costs, and site administrative expenses. 2. Depreciation expense excludes depreciation related to corporate office assets, which is included in general and administrative expenses.

GENERAL AND ADMINSTRATIVE EXPEN

GENERAL AND ADMINSTRATIVE EXPENSES	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
General and Administrative Expenses	General and Administrative Expenses Years ended December 31, Notes 2022 2021 Salaries $ 33.5 $ 22.8 Directors' fees and expenses 1.4 1.1 Professional and consulting fees 10.4 8.3 Other administration costs 1.1 1.3 Share-based compensation 4.7 6.1 (Gain) loss on cash flow hedges 21(c)(ii) (0.6) (2.6) Depreciation expense 1.5 1.8 $ 52.0 $ 38.8

IMPAIRMENT CHARGES, NET OF REVE

IMPAIRMENT CHARGES, NET OF REVERSAL	12 Months Ended
	Dec. 31, 2022
Disclosure of impairment of assets [Abstract]
Impairment (Charge) Reversal	Impairment (Charge) Reversal The Company performs impairment testing for its property, plant and equipment when indicators of potential impairment or reversal of previously recognized impairment are identified. During the second quarter 2022, the updated costs to complete, project economics and life-of-mine plan to be included in a new technical report were considered by the Company to be indicators of impairment for the Côté Gold CGU. An impairment test was performed and it was determined that the estimated recoverable amount of the CGU was more than the carrying amount and no impairment was required. During the second quarter 2022, an increase in the estimated long-term price of gold was considered by the Company to be an indicator of impairment reversal for the Doyon and Rosebel CGUs. An impairment test was performed for the Doyon CGU and an impairment charge of $38.4 million was recognized. The impairment charge was booked against the change in asset retirement obligations at closed sites in the consolidated statements of earnings (loss), as the carrying amount of the CGU increased by $38.4 million. This was due to a reduction in the asset retirement obligation related to the closed site within the Doyon CGU (note 15(a)) and resulted in the carrying amount exceeding the recoverable amount of $96.0 million. An impairment test was performed for the Rosebel CGU and it was determined that the estimated recoverable amount of the CGU was in line with the carrying amount and no impairment or impairment reversal was required. The recoverable amounts of the CGUs were determined by calculating the FVLCD. The FVLCD was determined by calculating the net present value of the estimated future cash flows (level 3 of the fair value hierarchy). The significant estimates and assumptions used in determining the FVLCD were reserves and resources, the life-of-mine production profile, remaining construction expenditures, future capital and operating expenditures, future gold prices, future foreign exchange rates, discount rate and value of un-modeled mineralization. The estimate of future cash flows were derived from the most recent life-of-mine plans and technical reports. Management estimated gold prices based on observable market data, including the spot price and industry analysts' forecasted prices. The Company used an estimated gold price of $1,700 per ounce for 2022 to 2025, and $1,600 per ounce thereafter. The future cash flows used to calculate the FVLCD were discounted using a real weighted average cost of capital of 5.5% for the Côté Gold CGU and 8.5% for the Rosebel and Doyon CGUs, which reflected specific market risk factors. Un-modeled measured and indicated resources and a portion of un-modeled inferred resources, where applicable, were valued at $50 per ounce, based on a review of comparable market transactions. Sale of Rosebel During the fourth quarter 2022, the Company entered into a definitive agreement to sell its interests in the Rosebel mine for cash consideration of $360 million plus working capital adjustments (note 5). An impairment charge of $110.1 million (post tax impairment charge of $70.5 million) was recognized in the consolidated statements of earnings (loss) to align the carrying value of the Rosebel mine with the sales price.

OTHER EXPENSES

OTHER EXPENSES	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Other Expenses	Other Expenses Years ended December 31, Notes 2022 2021 Changes in asset retirement obligations at closed mines 1 $ 1.6 $ 40.7 COVID-19 expenses 2 — 3.1 Care and maintenance costs 3 — 24.5 Write-down of assets 0.6 3.5 Restructuring costs — 1.0 Other 6.9 5.1 $ 9.1 $ 77.9 1. Changes in asset retirement obligations at closed sites relates to an increase in the asset retirement obligation for Doyon based on the updated closure plan. 2. COVID-19 expenses pertained to incremental costs incurred resulting from the impact of COVID-19 on the operations of the Company, including costs related to incremental labour, transportation, safety and other operational measures and processes implemented to manage the impact of COVID-19. These costs are included in operating costs for the 2022 financial year. 3. Westwood mine was on care and maintenance between October 30, 2020 and June 1, 2021 due to a seismic event.

FINANCE COSTS

FINANCE COSTS	12 Months Ended
	Dec. 31, 2022
Borrowing costs [abstract]
Finance Costs	Finance Costs Years ended December 31, Notes 2022 2021 Credit facility fees $ 3.0 $ 3.9 Accretion expense - other 2.1 — Accretion expense - gold prepayment 1 20 — — Interest expense 1 — — Other finance costs 3.5 1.3 $ 8.6 $ 5.2 1. For the year ended December 31, 2022, interest expense of $38.9 million and accretion expense for gold prepayments of $10.1 million were capitalized to qualifying assets (December 31, 2021 - interest expense of $28.4 million and accretion expense for gold prepayments of $9.9 million). Total interest paid during the year ended December 31, 2022 was $37.8 million (December 31, 2021 - $29.2 million). Interest paid relates to interest charges on the Company's 5.75% senior notes, credit facility, equipment loans and leases.

INTEREST INCOME, DERIVATIVES AN

INTEREST INCOME, DERIVATIVES AND OTHER INVESTMENT GAINS (LOSSES)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Interest Income, Derivatives and Other Investment Gains (Losses)	32. Interest Income, Derivatives and Other Investment Gains (Losses) Years ended December 31, Notes 2022 2021 Interest income $ 8.5 $ 3.7 Gains (losses) on non-hedge derivatives and warrants 21(d) 3.1 (8.0) Gain on sale of royalties 1 — 45.9 Insurance recoveries 1.2 — Gain on sale of investment in INV Metals 2 — 16.1 Fair value of deferred consideration from the sale of Sadiola 0.7 4.6 Other gains (losses) 0.5 (1.0) $ 14.0 $ 61.3 1. The Company sold 35 royalties on various non-core exploration and development properties for cash consideration of $46.2 million. After transaction costs of $0.3 million, the Company recognized a gain of $45.9 million. 2. In 2021, Dundee Precious Metals Inc. ("DPM") completed the acquisition of INV Metals. As a result, the Company received 4.9 million common shares of DPM valued at $28.7 million. The Company recognized a gain of $16.1 million in 2021. The Company sold 4.9 million of the DPM shares during the year ended December 31, 2022 for proceeds of $26.2 million. The loss of $0.5 million was recorded in other comprehensive income.

EXPENSES BY NATURE

EXPENSES BY NATURE	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Expenses by Nature	Expenses by Nature The following employee benefits expenses are included in cost of sales, general and administrative expenses, exploration expenses and other expenses. Years ended December 31, 2022 2021 Salaries, short-term incentives, and other benefits $ 177.2 $ 159.8 Share-based compensation 4.8 6.1 Other 6.9 4.8 $ 188.9 $ 170.7

LOSS PER SHARE

LOSS PER SHARE	12 Months Ended
	Dec. 31, 2022
Earnings per share [abstract]
LOSS PER SHARE	Loss Per Share Basic and diluted loss per share computation Years ended December 31, 2022 2021 Numerator Net loss from continuing operations attributable to equity holders $ (55.5) $ (95.8) Net loss from discontinued operations attributable to equity holders $ (14.6) $ (158.6) Net loss attributable to equity holders $ (70.1) $ (254.4) Denominator (in millions) Weighted average number of common shares (basic and diluted) 478.6 476.5 Basic and diluted loss from continuing operations per share attributable to $ (0.12) $ (0.20) Basic and diluted loss from discontinued operations per share attributable to $ (0.03) $ (0.33) Basic and diluted loss per share attributable to equity holders $ (0.15) $ (0.53) Equity instruments excluded from the computation of diluted earnings (loss) per share which could be dilutive in the future were as follows: Years ended December 31, (in millions) 2022 2021 Options 4.7 5.1 Share units 6.3 6.9 11.0 12.0

CASH FLOW ITEMS

CASH FLOW ITEMS	12 Months Ended
	Dec. 31, 2022
Cash Flow Statement [Abstract]
Cash Flow Items	Cash Flow Items (a) Adjustments for other non-cash items within operating activities Years ended December 31, Notes 2022 2021 Share-based compensation $ 5.1 $ 6.7 Write-down of assets 2.0 3.5 Changes in estimates of asset retirement obligations at closed sites 30 1.6 40.7 Interest income 32 (8.5) (3.7) Fair value of deferred consideration from the sale of Sadiola (0.7) (4.6) Effects of exchange rate fluctuation on cash and cash equivalents 17.1 9.7 Effects of exchange rate fluctuation on restricted cash 2.1 2.9 Gain on sale of royalties 32 — (45.9) Gain on sale of investment in INV Metals Inc. 32 — (16.1) Insurance recoveries 32 (1.2) — Employee service provision 2.1 2.8 Other (3.8) (11.1) $ 15.8 $ (15.1) (b) Movements in non-cash working capital items and non-current ore stockpiles Years ended December 31, 2022 2021 Receivables and other current assets $ (36.9) $ 16.7 Inventories and non-current ore stockpiles (32.6) (23.1) Accounts payable and accrued liabilities 28.9 8.2 $ (40.6) $ 1.8 (c) Other investing activities Years ended December 31, Notes 2022 2021 Cash received on sale of Sadiola $ — $ 1.8 Disposition (acquisition) of investments 10.3 (0.2) Interest received 8.4 3.6 Increase in restricted cash (16.0) (6.0) Purchase of additional common shares of associate — (1.7) Capital expenditures for exploration and evaluation assets 12 (1.9) (1.9) Acquisition of exploration and evaluation assets 12 — (5.0) Acquisition of royalty interests 13 — (7.2) Acquisition of non-controlling interests (0.7) — Other (8.4) (1.9) $ (8.3) $ (18.5) (d) Reconciliation of long-term debt arising from financing activities Notes Equipment loans 5.75% senior notes Credit facility Total Balance, January 1, 2021 $ 28.0 $ 438.6 $ — $ 466.6 Cash changes: Repayments (7.7) — — (7.7) Non-cash changes: Amortization of deferred financing charges — 0.9 — 0.9 Foreign currency translation (1.6) — — (1.6) Change in fair value of embedded derivative — 6.9 — 6.9 Other — (0.7) — (0.7) Balance, December 31, 2021 $ 18.7 $ 445.7 $ — $ 464.4 Cash changes: Proceeds 6.0 — 455.0 461.0 Repayments (7.4) — — (7.4) Non-cash changes: Amortization of deferred financing charges 0.1 0.9 — 1.0 Foreign currency translation (1.3) — — (1.3) Change in fair value of embedded derivative — 1.5 — 1.5 Other — (0.5) — (0.5) Balance, December 31, 2022 $ 16.1 $ 447.6 $ 455.0 $ 918.7

SEGMENTED INFORMATION

SEGMENTED INFORMATION	12 Months Ended
	Dec. 31, 2022
Operating Segments [Abstract]
Segmented Information	Segmented Information The Company’s gold mines are divided into geographic segments as follows: • Burkina Faso - Essakane mine; and • Canada - Doyon division, including Westwood mine. The Company’s non-gold mine segments are divided as follows: • Côté Gold project 1 ; • Exploration and evaluation and development; and • Corporate - includes royalty interest and investment in associate, up to sale of investment. December 31, 2022 December 31, 2021 Total non- Total Total Total non- Total Total Gold mines Burkina Faso $ 798.0 $ 1,183.0 $ 287.7 $ 860.0 $ 1,153.4 $ 275.4 Canada 316.8 348.7 226.4 339.8 368.7 260.7 Total gold mines 1,114.8 1,531.7 514.1 1,199.8 1,522.1 536.1 Côté Gold project 1,696.9 1,821.6 209.5 1,022.8 1,118.1 109.0 Exploration and evaluation and development 18.8 22.0 1.8 19.8 45.0 5.8 Corporate 73.3 264.2 1,216.6 98.4 453.1 684.3 Assets held for sale 1 — 785.6 276.3 679.7 833.3 319.3 Total $ 2,903.8 $ 4,425.1 $ 2,218.3 $ 3,020.5 $ 3,971.6 $ 1,654.5 1. Includes assets and liabilities held for sale relating to the Rosebel mine and the Bambouk assets (note 5). ______________________________ 1. The Côté Gold project is considered a separate operating segment following the decision to proceed with construction in July 2020 as the financial information for the project is reviewed regularly by the Company’s CODM to assess the performance of the project and to make resource allocation decisions. The segment includes the financial information of the Côté unincorporated joint venture as well as other financial information for the Côté Gold project outside of the Côté UJV. Year ended December 31, 2022 Consolidated statements of earnings (loss) information Capital 4 Revenues Cost of sales 1 Depreciation expense 2 General and administrative 3 Exploration Impairment Other Earnings Gold mines Burkina Faso $ 883.3 $ 431.2 $ 220.2 $ — $ 0.2 $ 11.5 $ 0.7 $ 219.5 $ 162.6 Canada 120.6 139.2 19.9 — — — 2.9 (41.4) 35.1 Total gold mines 1,003.9 570.4 240.1 — 0.2 11.5 3.6 178.1 197.7 Côté Gold project — — — 1.3 3.0 — — (4.3) 531.7 Exploration and evaluation and development — — — 0.2 25.2 — 3.3 (28.7) 13.9 Corporate 5 (45.1) — 0.4 50.5 — 5.6 2.2 (103.8) 1.3 Total continuing operations $ 958.8 $ 570.4 $ 240.5 $ 52.0 $ 28.4 $ 17.1 $ 9.1 $ 41.3 $ 744.6 Discontinued operations 6 405.2 286.8 43.9 3.5 1.2 110.1 2.5 (42.8) 130.8 Total $ 1,364.0 $ 857.2 $ 284.4 $ 55.5 $ 29.6 $ 127.2 $ 11.6 $ (1.5) $ 875.4 1. Excludes depreciation expense. 2. Depreciation expense excludes depreciation related to corporate office assets, which is included in general and administrative expenses. 3. Includes depreciation expense relating to corporate and exploration and evaluation assets. 4. Includes cash expenditures for property, plant and equipment and exploration and evaluation assets. 5. Includes impact on revenues of delivering ounces into 2019 Prepay Arrangement and earnings from royalty interests. 6. Discontinued operations relating to the Rosebel mine and Saramacca pit in Suriname (note 5). Year ended December 31, 2021 Consolidated statements of earnings (loss) information Capital 4 Revenues Cost of sales 1 Depreciation expense 2 General and administrative 3 Exploration Impairment Other Earnings Gold mines Burkina Faso $ 813.9 $ 472.1 $ 251.6 $ — $ 1.2 $ — $ 5.6 $ 83.4 $ 135.6 Canada 5 61.6 77.0 11.3 — — — 67.2 (93.9) 14.3 Total gold mines 875.5 549.1 262.9 — 1.2 — 72.8 (10.5) 149.9 Côté Gold project — — — 0.9 2.9 — — (3.8) 343.0 Exploration and evaluation and development — — — 0.3 31.0 — 0.4 (31.7) 33.6 Corporate 6 — — 1.3 37.6 — 15.0 4.7 (58.6) 0.6 Total continuing operations $ 875.5 $ 549.1 $ 264.2 $ 38.8 $ 35.1 $ 15.0 $ 77.9 $ (104.6) $ 527.1 Discontinued operations 7 276.2 260.1 75.6 3.2 3.0 190.1 14.1 (269.9) 98.6 Total $ 1,151.7 $ 809.2 $ 339.8 $ 42.0 $ 38.1 $ 205.1 $ 92.0 $ (374.5) $ 625.7 1. Excludes depreciation expense. 2. Depreciation expense excludes depreciation related to corporate office assets, which is included in general and administrative expenses. 3. Includes depreciation expense relating to corporate and exploration and evaluation assets. 4. Includes cash expenditures for property, plant and equipment, exploration and evaluation assets. 5. Changes in asset retirement obligation for Doyon closed site included in other expenses. 6. Includes earnings from royalty interests.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2022
Commitments [Abstract]
Commitments	Commitments December 31, 2022 December 31, 2021 Purchase obligations $ 114.6 $ 64.0 Capital expenditure obligations 347.0 423.7 Lease obligations 33.7 20.9 $ 495.3 $ 508.6 (a) Commitments – payments due by period As at December 31, 2022 Total <1 yr 1 1-2 yrs 2 3-4 yrs 3 >4 yrs 4 Purchase obligations $ 114.6 $ 102.3 $ 3.8 $ 4.8 $ 3.7 Capital expenditure obligations 347.0 327.2 15.8 4.0 — Lease obligations 33.7 8.4 15.8 4.3 5.2 $ 495.3 $ 437.9 $ 35.4 $ 13.1 $ 8.9 1. Due over the period from January 1, 2023 to December 31, 2023. 2. Due over the period from January 1, 2024 to December 31, 2025. 3. Due over the period from January 1, 2026 to December 31, 2027. 4. Due from January 1, 2028 and beyond. (b) Royalties included in Cost of sales Production from certain mining operations is subject to third party royalties (included in cost of sales) based on various methods of calculation summarized as follows: December 31, 2022 December 31, 2021 Continuing operations Essakane 1 $ 43.8 $ 40.7 Discontinued operations Rosebel 2 26.8 19.9 $ 70.6 $ 60.6 1. Royalty based on a percentage of gold sold applied to the gold market price the day before shipment; the royalty percentage varies according to the gold market price: 3% if the gold market price is lower or equal to $1,000 per ounce, 4% if the gold market price is between $1,000 and $1,300 per ounce, or 5% if the gold market price is above $1,300 per ounce. 2. 2% in-kind royalty per ounce of gold production and price participation of 6.5% on the amount exceeding a market price of $425 per ounce when applicable, using for each calendar quarter the average market price determined by the London Gold Fix P.M. In addition, 0.25% of all minerals produced at Rosebel are payable to a charitable foundation for the purpose of promoting local development of natural resources within Suriname.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party [Abstract]
Related Party Transactions	Related Party Transactions (a) Receivables from related parties The Company had no receivables from related parties during the year ended December 31, 2022. (b) Compensation of key management personnel Compensation breakdown for key management personnel, comprising of the Company’s directors and executive officers, is as follows: Years ended December 31, 2022 2021 Salaries and other benefits $ 5.8 $ 6.0 Retirement benefits 2.4 0.3 Share-based payments 2.6 3.1 $ 10.8 $ 9.4

BASIS OF PREPARATION (Policies)

BASIS OF PREPARATION (Policies)	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
Statement of compliance	These consolidated financial statements of IAMGOLD and all of its subsidiaries, joint venture and associate as at and for the years ended December 31, 2022 and 2021, have been prepared in accordance with IFRS as issued by the IASB. These consolidated financial statements were prepared on a going concern basis. The significant accounting policies applied in these consolidated financial statements are presented in note 3 and have been consistently applied in each of the years presented. These consolidated financial statements of IAMGOLD were authorized for issue in accordance with a resolution of the Board of Directors on February 16, 2023.
Basis of measurement	The consolidated financial statements have been prepared on a historical cost basis, except for items measured at fair value
Basis of consolidation	Subsidiaries and divisions related to significant properties of the Company are accounted for as outlined below. Name Property December 31, December 31, Type of Accounting IAMGOLD Essakane S.A. ("Essakane S.A.") Essakane mine (Burkina Faso) 90% 90% Subsidiary Consolidation Rosebel Gold Mines N.V. 1 Rosebel mine (Suriname) 95% 95% Subsidiary Consolidation Doyon division including the Westwood mine 2 Doyon division (Canada) 100% 100% Division Consolidation Côté Gold division 2,3 Côté Gold project 70% 70% Division Proportionate share IAMGOLD Boto S.A. 4 Boto Gold project (Senegal) 90% 90% Subsidiary Consolidation Euro Ressources S.A. France 90% 90% Subsidiary Consolidation Merrex Gold Inc. Diakha-Siribaya Gold project (Mali) 4 100% 100% Subsidiary Consolidation 1. As at December 31, 2022, the Rosebel mine, which includes the Saramacca Project, met the criteria to be classified as held for sale and discontinued operations (note 5). The sale of the Rosebel mine was completed on January 31, 2023. 2. Part of IAMGOLD Corporation. 3. The Company holds a 70% participating interest in the assets, liabilities, revenues and expenses through an unincorporated joint venture with SMM with respect to the Côté Gold project (the "Côté UJV"). A third party holds various net profit interests and net participation interests in the mineral tenure comprising the project. The net interest of IAMGOLD in the mineral tenure comprising the current pit shell is approximately 64.75%. 4. As at December 31, 2022, Boto Gold project and Diakha-Siribaya Gold project met the criteria to be classified as held for sale (note 5).
Subsidiaries	Subsidiaries are entities over which the Company has the ability to exercise control. Control of an entity is defined to exist when the Company is exposed to variable returns from involvement with the entity and has the ability to affect those returns through power over the entity. Specifically, the Company controls an entity if the Company has all of the following: power over the entity (i.e. existing rights that give the Company the current ability to direct the relevant activities of the entity); exposure, or rights, to variable returns from involvement with the entity; and the ability to use power over the entity to affect its returns. Subsidiaries are consolidated from the acquisition date, which is the date on which the Company obtains control of the acquired entity. Where the Company’s interest in a subsidiary is less than 100%, the Company recognizes a non-controlling interest. All intercompany balances, transactions, income, expenses and profits or losses have been eliminated on consolidation.
Joint arrangements	Joint arrangements are those arrangements over which the Company has joint control established by contractual agreement and requiring unanimous consent of the joint venture parties for financial and operating decisions. Joint Ventures The financial results of the joint venture is accounted for using the equity method from the date that joint control commences until the date that joint control ceases or investment is classified as held for sale, and are prepared for the same reporting period as the Company, using consistent accounting policies. Share of net losses from the joint venture is recognized in the consolidated financial statements until the carrying amount of the interest in the joint venture is reduced to nil. Thereafter, losses are recognized only to the extent that the Company has an obligation to fund the joint venture’s operations or has made payments on behalf of the joint venture. Dividends received from the Company's joint venture are presented in the Company's consolidated statements of cash flows as operating activities.
Unincorporated arrangements	The Company participates in unincorporated arrangements and has rights to its share of the undivided assets, liabilities, revenues and expenses of the properties, subject to the arrangements, rather than a right to a net return. All such amounts are measured in accordance with the terms of the arrangements, which is usually in proportion to the Company’s interest in the assets, liabilities, revenues and expenses of the properties. These amounts are recorded in the Company’s consolidated financial statements on the appropriate lines.
Associate	An associate is an entity over which the Company has significant influence but neither control nor joint control. Significant influence is presumed to exist where the Company has between 20% and 50% of the voting rights, but can also arise where the Company has less than 20% of voting rights but has the power to be actively involved and influence in policy decisions affecting the entity. The Company's share of net assets and net income or loss of associate is accounted for in the consolidated financial statements using the equity method from the date significant influence commences until the date significant influence ceases or investment is sold. Share of net losses from the associate is recognized in the consolidated financial statements until the carrying amount of the interest in the associate is reduced to nil. Thereafter, losses are recognized only to the extent that the Company has an obligation to fund the associate’s operations or has made payments on behalf of the associate.
Functional and presentation currency	The functional currency of the Company’s subsidiaries and joint venture is the U.S. dollar. The presentation currency of the Company's consolidated financial statements is the U.S. dollar. Transactions denominated in foreign currencies are translated into the entity's functional currency as follows: • Monetary assets and liabilities are translated at the exchange rate in effect at the balance sheet date; • Non-monetary assets and liabilities are translated at historical exchange rates prevailing at each transaction date; • Deferred tax assets and liabilities are translated at the exchange rate in effect at the balance sheet date with translation gains and losses recorded in income tax expense; and • Revenues and expenses are translated at the average exchange rates throughout the reporting period, except depreciation, which is translated at the rates of exchange applicable to the related assets, and share-based compensation expense, which is translated at the rates of exchange applicable at the date of grant of the share-based compensation. Exchange gains or losses on translation of transactions are included in the consolidated statements of earnings (loss). When a gain or loss on certain non-monetary items, such as financial assets at fair value through OCI ("FVTOCI"), is recognized in OCI, the translation differences are also recognized in OCI.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
Financial instruments	The Company recognizes financial assets and financial liabilities on the date the Company becomes a party to the contractual provisions of the instruments. A financial asset is derecognized either when the Company has transferred substantially all the risks and rewards of ownership of the financial asset or when cash flows expire. A financial liability is derecognized when the obligation specified in the contract is discharged, canceled or expired. Certain financial instruments are recorded at fair value in the consolidated balance sheets. Refer to note 22 on fair value measurements. (i) Non-derivative financial instruments Non-derivative financial instruments are recognized initially at fair value plus attributable transaction costs, where applicable for financial instruments not classified as fair value through profit or loss ("FVTPL"). Subsequent to initial recognition, non-derivative financial instruments are classified and measured as described below. Financial assets at FVTPL Cash and cash equivalents, restricted cash, short-term investments, bond fund investments and warrants are classified as financial assets at FVTPL and are measured at fair value. Cash equivalents are short-term investments with initial maturities of three months or less. Short-term investments have initial maturities of more than three months and less than 12 months. The unrealized gains or losses related to changes in fair value are reported in interest income and derivatives and other investment gains (losses) in the consolidated statements of earnings (loss). Amortized cost Trade and other receivables and fixed rate investments are classified as and measured at amortized cost using the effective interest rate method, less impairment losses, if any. Financial assets at FVTOCI The Company’s investments in equity marketable securities are designated as financial assets at FVTOCI and are recorded at fair value on the trade date with directly attributable transaction costs included in the recorded amount. Subsequent changes in fair value are recognized in OCI. Non-derivative financial liabilities Accounts payable, accrued liabilities, senior notes, equipment loans, and borrowings under the credit facility are accounted for at amortized cost, using the effective interest rate method. The amortization of senior notes issue costs and equipment loans transaction costs are calculated using the effective interest rate method, and the amortization of credit facility issue costs is calculated on a straight-line basis over the term of the credit facility. (ii) Non-hedge derivatives The Company may hold derivative financial instruments to hedge its risk exposure to fluctuations of other currencies compared to the U.S. dollar, and fluctuations in commodity prices such as for gold, oil and fuel. All derivative financial instruments not designated in a hedge relationship that qualify for hedge accounting are classified as financial instruments at FVTPL. Derivative financial instruments at FVTPL, including embedded derivatives, requiring separation from its host contract are recorded in the consolidated balance sheets at fair value. Changes in the estimated fair value of non-hedge derivatives at each reporting date are included in the consolidated statements of earnings (loss) as non-hedge derivative gain or loss. Embedded derivatives in financial liabilities measured at amortized cost are separated from the host contract and accounted for separately if the economic characteristics and risks of the host contract and the embedded derivative are not closely related. (iii) Hedge derivatives The Company uses derivative financial instruments to hedge its exposure to exchange rate fluctuations on foreign currency denominated revenues, operating expenses and purchases of non-financial assets and its exposure to price fluctuations of consumable purchases. The Company formally documents all relationships between hedging instruments and hedged items, as well as its risk management objectives and strategies for undertaking hedge transactions. This process includes linking all derivative hedging instruments to forecasted transactions. Hedge effectiveness is assessed based on the degree to which the cash flows from the derivative contracts are expected to offset the cash flows of the underlying transaction being hedged. When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in fair value is recognized in OCI, net of tax. For hedged items other than the purchase of non-financial assets, the amounts accumulated in OCI are reclassified to the consolidated statements of earnings (loss) when the underlying hedged transaction, identified at contract inception, affects profit or loss. When hedging a forecasted transaction that results in the recognition of a non-financial asset, the amounts accumulated in equity are removed and added to the carrying amount of the non-financial asset. Any ineffective portion of a hedge relationship is recognized immediately in the consolidated statements of earnings (loss). The Company has elected to exclude the time value component of options and the forward element of forward contracts from the hedging relationships, with changes in these amounts recorded in OCI and treated as a cost of hedging. For hedged items other than the purchase of non-financial assets, the cost of hedging amounts is reclassified to the consolidated statements of earnings (loss) when the underlying hedged transaction affects profit or loss. When hedging a forecasted transaction that results in the recognition of a non-financial asset, the cost of hedging is added to the carrying amount of the non-financial asset. When derivative contracts designated as cash flow hedges are terminated, expired, sold or no longer qualify for hedge accounting, hedge accounting is discontinued prospectively. Any amounts recorded in OCI until the time the contracts do not qualify for hedge accounting remain in OCI. Amounts recognized in OCI are recognized in the consolidated statements of earnings (loss) in the period in which the underlying hedged transaction is completed. Gains or losses arising subsequent to the derivative contracts not qualifying for hedge accounting are recognized in the period incurred in the consolidated statements of earnings (loss). If the forecasted transaction is no longer expected to occur, then the amounts accumulated in OCI are reclassified to the consolidated statements of earnings (loss) immediately.
Inventories	Finished goods and ore stockpiles are measured at the lower of weighted average production cost and net realizable value. Mine supplies are measured at the lower of average purchase cost and net realizable value. Net realizable value is calculated as the difference between the estimated selling price and estimated costs to complete processing into a saleable form plus variable selling expenses. Production costs include the cost of materials, labour, mine site production overheads and depreciation to the applicable stage of processing. Production overheads are allocated to inventory based on the normal capacity of production facilities. The cost of ore stockpiles is increased based on the related current cost of production for the period, and decreases in stockpiles are charged to cost of sales using the weighted average cost per ounce. Stockpiles are segregated between current and non-current inventories in the consolidated balance sheets based on the period of planned usage. The cost of inventory is reduced to net realizable value to reflect changes in grades, quantity or other economic factors and to reflect current intentions for the use of redundant or slow-moving items. Provisions for redundant and slow-moving supplies inventory are made by reference to specific items of inventory. The Company reverses write-downs when there is a subsequent increase in net realizable value and where the inventory is still on hand. Spare parts, stand-by and servicing equipment held are generally classified as inventories. Major capital spare parts and stand-by equipment (insurance spares) are classified as a component of property, plant and equipment.
Property, plant and equipment	Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment charges. The initial cost of an asset comprises its purchase or construction cost, any costs directly attributable to bringing the asset to a working condition for its intended use, the initial estimate of the asset retirement obligation ("ARO"), and for qualifying assets, borrowing costs. The purchase price or the construction cost is the aggregate cash paid and the fair value of any other consideration given to acquire the asset. Gains or losses on disposal of an item of property, plant and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, plant and equipment, and are recognized in the consolidated statements of earnings (loss) in other expenses. The cost of replacing part of an item of property, plant and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the part will flow to the Company and its cost can be measured reliably. The carrying amount of the replaced part is de-recognized. Costs of the day-to-day servicing of property, plant and equipment are recognized in the consolidated statements of earnings (loss) as incurred. Property, plant and equipment presented in the consolidated balance sheets represents the capitalized expenditures related to: construction in progress, mining properties, stripping costs, and plant and equipment, including corporate assets.
Construction in progress	Upon determination of technical feasibility and commercial viability of extracting a mineral resource, the related exploration and evaluation assets (note 3(e)) are transferred to construction in progress costs. These amounts plus all subsequent mine development costs are capitalized. Costs are not depreciated until the project is ready for use as intended by management. Mine construction costs include expenditures to develop new ore bodies, define further mineralization in existing ore bodies, and construct, install and complete infrastructure facilities. Borrowing costs are capitalized and allocated specifically to qualifying assets when funds have been borrowed, either to specifically finance a project or for general borrowings during the period of construction. Qualifying assets are defined as assets that require more than six months to be brought to the location and condition intended by management. Capitalization of borrowing costs ceases when such assets are ready for their intended use. The date of transition from construction to production accounting is based on both qualitative and quantitative criteria such as substantial physical project completion, sustained level of mining, sustained level of processing activity, and passage of a reasonable period of time. Upon completion of mine construction activities (based on the determination of the commencement of production), costs are removed from construction in progress assets and classified into the appropriate categories of property, plant and equipment. Revenue from sales occurring from all production, including production from the commissioning stage, is recorded in the consolidated statements of earnings (loss).
Mining properties	Capitalized costs for evaluation on or adjacent to sites where the Company has mineral deposits, are classified as mining properties within property, plant and equipment.
Stripping Costs	Costs associated with stripping activities in an open pit mine are expensed within cost of sales unless the stripping activity can be shown to improve access to further quantities of ore that will be mined in future periods, in which case, the stripping costs are capitalized to mining properties within property, plant and equipment. Furthermore, stripping costs are capitalized to inventory to the extent that the benefits of the stripping activity relate to gold production inventories or ore stockpiles.
Depreciation	Effective from the point an asset is available for its intended use, property, plant and equipment are depreciated using either the straight-line or units-of-production methods over the shorter of the estimated economic life of the asset or the mining operation. Depreciation is determined based on the method which best represents the use of the assets. The reserve and resource estimates for each mining operation are the prime determinants of the life of a mine. In general, when the useful life of property, plant and equipment is akin to the life of the mining operation and the ore body's mineralization is reasonably well defined, the asset is depreciated on a units-of-production basis over its proven and probable mineral reserves. Non-reserve material may be included in depreciation calculations in limited circumstances where there is a high degree of confidence in its economic extraction. The Company evaluates the estimate of mineral reserves and resources at least on an annual basis and adjusts the units-of-production method calculation prospectively. In 2022 and 2021, the Company has not incorporated any non-reserve material in its depreciation calculations on a units-of-production basis. When property, plant and equipment are depreciated on a straight-line basis, the useful life of the mining operation is determined based on the most recent life of mine (“LOM”) plan. LOM plans are typically developed annually and are based on management’s current best estimates of optimized mine and processing plans, future operating costs and the assessment of capital expenditures of a mine site. Estimated useful lives normally vary from three Amounts related to expected economic conversions of resources to reserves recorded in an asset acquisition or business combination are not depreciated until resources are converted into reserves. Amounts related to capitalized costs of exploration and evaluation assets and construction in progress are not depreciated as the assets are not available for use. Capitalized stripping costs are depreciated over the reserves that directly benefit from the specific stripping activity using the units-of-production method. Capitalized borrowing costs are depreciated over the useful life of the related asset. Residual values, useful lives and depreciation methods are reviewed at least annually and adjusted if appropriate. The impact of changes to the estimated useful lives, depreciation method or residual values is accounted for prospectively.
Mineral exploration and evaluation expenditures	Exploration activities relate to the collection of exploration data which consists of geological, geophysical, geochemical, sampling, drilling, trenching, analytical test work, assaying, mineralogical, metallurgical, and other similar information that is derived from activities undertaken to locate, investigate, define or delineate a mineral prospect or mineral deposit. Mineral exploration costs are expensed as incurred. Evaluation costs are capitalized and relate to activities to evaluate the potential technical feasibility and commercial viability of extracting a mineral resource on sites where the Company does not have mineral deposits already being mined or constructed. The technical feasibility and commercial viability is based on management’s evaluation of the geological properties of an ore body based on information obtained through evaluation activities, including metallurgical testing, resource and reserve estimates and economic assessment whether the ore body can be mined economically. Exploration properties acquired through asset acquisitions are also recognized as exploration and evaluation assets.
Assets and liabilities held for sale and discontinued operations	Non-current assets and disposal groups are classified as held for sale if their carrying value will be recovered principally through a sale transaction rather than through continuing use. The criteria for held for sale classification is regarded as met only when the sale is highly probable and the asset or disposal group is available for immediate sale in its present condition. Actions required to complete the sale should indicate that it is unlikely that significant changes to the sale will be made or that the decision to sell will be withdrawn. Management must be committed to the plan to sell the asset or disposal group and the sale expected to be completed within one year from the date of the classification. Non-current assets and disposal groups classified as held for sale are measured at the lower of their carrying amount and fair value less costs to sell ("FVLCS"). If the FVLCS is lower than the carrying amount, an impairment loss is recognized in the consolidated statement of earnings (loss). Non-current assets are not depreciated or amortized once classified as held for sale. Equity accounting ceases for the investment in associate and incorporated joint venture once classified as held for sale. Assets and liabilities classified as held for sale are presented separately as current items in the Company's consolidated balance sheets. A disposal group qualifies as a discontinued operation if it is a component of the Company that either has been disposed of, or is classified as held for sale, and: (i) represents a separate major line of business or geographical area of operations; (ii) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or (iii) is a subsidiary acquired exclusively with a view to resale. A component of the Company comprises an operation and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the Company. Further, a discontinued operation must be a component of the Company that was a cash generating unit ("CGU") while being held for use. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as profit or loss after tax from discontinued operations in the consolidated statement of earnings (loss).
Impairment and reversal of impairment: Financial assets	The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the credit risk on the financial asset has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset at an amount equal to twelve month expected credit losses. Impairment losses on financial assets carried at amortized cost are reversed in subsequent periods if the financial asset is no longer credit-impaired and the improvement can be related objectively to an event occurring after the impairment was recognized.
Impairment and reversal of impairment: Non-financial assets	The carrying amounts of the Company’s non-current assets, including property, plant and equipment and exploration and evaluation assets, are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indicator exists, the Company performs an impairment test. An impairment test requires the Company to determine the recoverable amount of an asset or group of assets. For non-current assets, including property, plant and equipment and exploration and evaluation assets, the recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. If this is the case, the individual assets are grouped together into a CGU for impairment testing purposes. A CGU for impairment testing is typically considered to be an individual mine site or a development project. The recoverable amount is determined as the higher of the CGU’s fair value less costs of disposal ("FVLCD") and value in use (“VIU”). If the carrying amount of the asset or CGU exceeds its recoverable amount, an impairment charge is recorded to the other long-lived assets in the CGU on a pro rata basis. An assessment is made at each reporting date to determine whether there is an indication that previously recognized impairment losses may no longer exist or may be reduced. If it has been determined that the impairment has reversed, the carrying amount of the asset is increased to its recoverable amount to a maximum of the carrying amount that would have been determined had no impairment charge been recognized in prior periods. An impairment charge reversal is recognized in the consolidated statements of earnings (loss). Impairment charges recognized in relation to goodwill are not reversed for subsequent increases in a CGU’s recoverable amount. In the absence of market related comparative information, the FVLCD is generally determined based on the present value of estimated future cash flows from each long-lived asset or CGU. The significant assumptions used in determining the FVLCD for the CGUs are typically LOM production profiles, long-term commodity prices, reserves and resources, discount rates, foreign exchange rates, values of known reserves and resources not included in the LOM (i.e. un-modeled mineralization), operating and capital expenditures, net asset value (“NAV”) multiples and expected commencement of production for exploration and evaluation and development projects. Management’s assumptions and estimates of future cash flows are subject to risks and uncertainties, particularly in market conditions where higher volatility exists, and may be partially or totally outside of the Company's control. Therefore, it is reasonably possible that changes could occur with evolving economic conditions, which may affect the recoverability of the Company’s long-lived assets. If the Company fails to achieve its valuation assumptions or if any of its long-lived assets or CGUs experience a decline in their fair value, this may result in an impairment charge in future periods, which would reduce the Company's earnings.
Impairment and reversal of impairment: Investments in associate and incorporated joint ventures	At the end of each reporting period, the Company assesses whether there is any objective evidence that an investment in an associate or incorporated joint venture is impaired. Objective evidence includes observable data indicating there is a measurable decrease in the estimated future cash flows of the investee’s operations. When there is objective evidence that an investment is impaired, the carrying amount of such investment is compared to its recoverable amount, being the higher of its FVLCD and VIU. If the recoverable amount of an investment is less than its carrying amount, the carrying amount is reduced to its recoverable amount and an impairment loss, being the excess of carrying amount over the recoverable amount, is recognized in the period in which the relevant circumstances are identified. When an impairment loss reverses in a subsequent period, the carrying amount of the investment is increased to the revised estimate of recoverable amount to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined had an impairment loss not been previously recognized. A reversal of an impairment loss is recognized in the consolidated statement of earnings (loss) in the period in which the reversal occurs.
Asset retirement obligations	The Company records legal and constructive obligations required to restore locations in the period in which the obligation is incurred with a corresponding increase in the carrying amount of the related property, plant and equipment, and if the effect of discounting is material, measures it at its present value. For locations where mining activities have ceased, changes to obligations are charged directly to the consolidated statements of earnings (loss). The obligation is generally considered to have been incurred when mine assets are constructed or the ground environment is disturbed at the production location. The discounted liability is adjusted at the end of each period to reflect the passage of time, based on a risk-free discount rate that reflects current market assessments, and changes in the estimated future cash flows underlying the obligation. The Company also estimates the timing of the outlays, which are subject to change depending on continued operation or newly discovered reserves. The periodic unwinding of the discount is recognized in earnings as accretion expense included in finance costs in the consolidated statements of earnings (loss). Additional disturbances or changes in restoration costs or in discount rates are recognized as changes to the corresponding assets and ARO when they occur. Environmental costs at operating mines, as well as changes to estimated costs and discount rates for closed mines, are charged to earnings in the period during which they occur.
Other provisions	Provisions are recognized when a legal or constructive present obligation exists as a result of a past event, for which it is probable that an outflow of economic resources will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. Provisions are reviewed at the end of each reporting period and adjusted to reflect management's current best estimate of the expenditure required to settle the present obligation at the end of the reporting period. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. Provisions are reduced by actual expenditures in respect of the obligation for which the provision was originally recognized.
Income taxes	Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the balance sheet date. Current income tax assets and current income tax liabilities are only offset if a legally enforceable right exists to set off the amounts, and the Company intends to settle on a net basis or to realize the asset and settle the liability simultaneously. Current income taxes related to items recognized directly in equity are recognized directly in equity. (ii) Deferred income tax Deferred income tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities in the consolidated balance sheets and tax bases. Deferred income tax liabilities are recognized for all taxable temporary differences, except: • Where the deferred income tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss); and • In respect of taxable temporary differences associated with investments in subsidiaries, associate and joint venture, where the timing of the reversal of the temporary differences can be controlled by the parent or the joint venture and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred income tax assets are recognized for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, the carry forward of unused tax credits and unused tax losses can be used, except: • W hen the temporary difference results from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss); and • In respect of deductible temporary differences associated with investments in subsidiaries, associate and joint venture, deferred income tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be used. The carrying amount of deferred income tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be used. Unrecognized deferred income tax assets are reassessed at each balance sheet date and are recognized to the extent that it has become probable that future taxable profit will be available to allow the deferred tax asset to be recovered. A translation gain or loss may arise for deferred income tax purposes where the local tax currency is not the same as the functional currency for non-monetary assets. A deferred tax asset or liability is recognized on the difference between the carrying amount for accounting purposes (which reflects the historical cost in the entity’s functional currency) and the underlying tax basis (which reflects the current local tax cost, translated into the functional currency using the current foreign exchange rate). The translation gain or loss is recorded in income taxes in the consolidated statements of earnings (loss). Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is expected to be realized or the liability settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the balance sheet date. Deferred income taxes related to items recognized directly in equity are recognized directly in equity. Deferred income tax assets and deferred income tax liabilities are offset, if a legally enforceable right exists to set off current income tax assets against current income tax liabilities and the deferred income taxes relate to the same taxable entity and the same taxation authority.
Earnings (loss) per share	The Company presents basic and diluted earnings (loss) per share data for its common shares. Basic earnings (loss) per share are calculated by dividing earnings (loss) attributable to equity holders by the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated using the treasury method for stock options and warrants, and the if converted method for equity settled share units. The treasury method assumes that outstanding stock options and warrants with an average exercise price below the market price of the underlying shares are assumed to be exercised and the assumed proceeds are used to purchase common shares of the Company from treasury at the average market price of the common shares for the period. The if converted method assumes that all equity settled share units have been converted in determining diluted earnings (loss) per share if they are in-the-money, except where such conversion would be anti-dilutive.
Share-based compensation	The Company has the following share-based compensation plans with related costs included in general and administrative expenses. (i) Share incentive plan The Company has a number of equity-settled share-based compensation plans in respect to its directors and employees. Share-based compensation costs are measured based on the grant date fair value of the equity-settled instruments and recognized upon grant date over the related service period in the consolidated statements of earnings (loss) and credited to contributed surplus within shareholders’ equity. The Company uses the graded vesting method for attributing share option expense over the vesting period. The grant date fair value is based on the underlying market price of the common shares of the Company taking into account the terms and conditions upon which those equity-settled instruments were granted. The fair value of equity-settled instruments granted is estimated using the Black-Scholes model or other appropriate method and assumptions at grant date. Equity-settled awards are not re-measured subsequent to the initial grant date. Determination of the grant date fair value requires management estimates such as risk-free interest rate, volatility and weighted average expected life. Share option expense incorporates an expected forfeiture rate which is estimated based on historical forfeiture rates and expectations of future forfeiture rates. The Company makes adjustments if the actual forfeiture rate differs from the expected rate. The weighted average grant date fair value is the basis for which share-based compensation is recognized in earnings. Upon exercise of options and/or issuance of shares, consideration paid by the holder, as well as the grant date fair value of the equity-settled instruments, are transferred to common shares. (ii) Share purchase plan The Company has adopted a share purchase plan where the Company contributes towards the purchase of shares on the open market. The Company’s contribution vests on December 31 of each year and is charged to earnings in the year of contribution.
Revenue recognition	Revenues include sales of gold and by-products. The Company recognizes revenue when it transfers control of a product to the customer. The principal activity from which the Company generates its revenue is the sale of gold to third parties. Delivery of the gold is considered to be the only performance obligation. Revenue is measured based on the consideration specified in the contract with the customer.
Deferred revenue	Deferred revenue is recognized in the consolidated balance sheets when a cash prepayment is received from a customer prior to the sale of gold. Revenue is subsequently recognized in the consolidated statement of earnings (loss) when control has been transferred to the customer. The Company recognizes the time value of money, where there is a significant financing component and the period between the payment by the customer and the transfer of the contracted goods exceeds one year. Interest expense on deferred revenue is recognized in finance costs in the consolidated statement of earnings (loss), unless capitalized to construction in progress in accordance with the Company’s policy on capitalized borrowing costs.
Leases	At inception of a contract, the Company assesses whether a contract is, or contains, a lease by determining whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. A right-of-use ("ROU") asset and lease liability is recognized at the lease commencement date. The ROU asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred, less any lease incentives received. The ROU asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term, including periods covered by an option to extend the lease if the Company is reasonably certain to exercise that option. In addition, the ROU asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date. The lease payments are discounted using the implicit interest rate in the lease. Variable lease payments that do not depend on an index or rate are not included in the measurement of the lease liability. If the rate cannot be readily determined, the Company’s incremental rate of borrowing is used. Generally, the Company uses its incremental borrowing rate as the discount rate. The lease liability is subsequently measured at amortized cost using the effective interest method whereby the balance is increased by interest expense and decreased by lease payments. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Company’s estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. The Company presents ROU assets within property, plant and equipment. The Company has elected not to recognize ROU assets and lease liabilities for leases that have a lease term of 12 months or less and leases of low-value assets. The Company recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease term.
Segmented information	The Company’s operating segments are those operations whose operating results are reviewed by the Company’s chief operating decision maker ("CODM") to make resource allocation decisions and assess their performance. The Company's CODM is its executive leadership team. Operating segments whose revenues, net earnings or losses or assets exceed 10% of the total consolidated revenues, net earnings or losses or assets, are reportable segments.In order to determine the reportable operating segments, various factors are considered, including geographical location and managerial structure. It was determined that the Company’s gold segment is divided into reportable geographic segments. The Company’s other reportable segments have been determined to be the Côté Gold project, exploration and evaluation and development and corporate operating segments, which includes royalty interests and investments in associate and joint venture.
Significant accounting judgements, estimates and assumptions	The preparation of consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities and contingent liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reporting period. Estimates and assumptions are continuously evaluated and are based on management’s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Assumptions about the future and other major sources of estimation uncertainty at the end of the reporting period have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities, within the next financial year. The most significant judgments and sources of estimation uncertainty that the Company believes could have a significant impact on the amounts recognized in its consolidated financial statements are described below. (i) Mineral reserves and resources Key sources of estimation uncertainty Mineral reserves and resources have been estimated by qualified persons as defined in accordance with Canadian Securities Administrators’ National Instrument 43-101 Standards of Disclosure for Mineral Projects requirements. Mineral reserve and resource estimates include numerous uncertainties and depend heavily on geological interpretations and statistical inferences drawn from drilling and other data, and require estimates of the future price for the commodity and the future cost of operations. The mineral reserve and resource estimates are subject to uncertainty and actual results may vary from these estimates. Results from drilling, testing and production, as well as material changes in metal prices and operating costs subsequent to the date of an estimate, may justify revision of such estimate. A number of accounting estimates, as described in the relevant accounting policy notes, are impacted by the mineral reserve and resource estimates, which form the basis of the Company's LOM plans: • Capitalization and depreciation of stripping costs (note 3(c)(iii)); • Determination of the useful life of property, plant and equipment and measurement of the depreciation expense (note 3(d)); • Exploration and evaluation of mineral resources and determination of technical feasibility and commercial viability (note 3(e)). The application of the Company’s accounting policy for exploration and evaluation expenditures requires judgment in determining whether future economic benefits may be realized, which are based on assumptions about future events and circumstances; • Consideration of whether assets acquired meet the definition of a business or should be accounted for as an asset acquisition; • Impairment and reversal of impairment analysis of non-financial assets including evaluation of estimated future cash flows of CGUs (note 3(g)(ii)); and • Estimates of the outlays and their timing for AROs (note 3(h)). (ii) Impairment and reversal of impairment assessment of non-financial assets Key sources of estimation uncertainty Management’s assumptions and estimates of future cash flows used in the Company’s impairment assessment of non-financial assets are subject to risk and uncertainties, particularly in market conditions where higher volatility exists, and may be partially or totally outside of the Company's control. If an indication of impairment or reversal of a previous impairment charge exists, or if an exploration and evaluation asset is determined to be technically feasible and commercially viable, an estimate of a CGU's recoverable amount is calculated. The recoverable amount is based on the higher of FVLCD and VIU using a discounted cash flow methodology taking into account assumptions that would be made by market participants, unless there is a market price available based on a recent purchase or sale of a mine. Cash flows are for periods up to the date that mining is expected to cease which depends on a number of variables including recoverable mineral reserves and resources, expansion plans and the forecasted selling prices for such production (note 29). In estimating the net realizable value of inventories, a significant estimate is made regarding the quantities of saleable metals included in stockpiles based on the quantities of ore, the grade of ore, the estimated recovery percentage, cost to complete and long-term commodity prices. There can be no assurance that actual quantities will not differ significantly from estimates used (note 10). Judgments made in relation to accounting policies Both internal and external sources of information are required to be considered when determining the presence of an impairment indicator or an indicator of reversal of a previous impairment. Judgment is required around significant adverse changes in the business climate which may be indicators of impairment such as a significant decline in the asset’s market value, decline in resources and/or reserves including as a result of geological re-assessment or change in timing of extraction of resources and/or reserves which would result in a change in the discounted cash flow, and lower metal prices or higher input cost prices than would have been expected since the most recent valuation. Judgment is also required when considering whether significant positive changes in any of these items indicate a previous impairment may have reversed. Judgment is required to determine whether there are indications that the carrying amount of an exploration project is unlikely to be recovered in full from the successful development or the sale of the project. (iii) Derivative financial instruments Judgments made in relation to accounting policies Judgment is required to determine if an effective hedging relationship exists throughout the financial reporting period for derivative financial instruments classified as cash flow hedges. Management assesses the relationships on an ongoing basis to determine if hedge accounting is appropriate. Key sources of estimation uncertainty The Company monitors on a regular basis its hedge position for its risk exposure to fluctuations of the U.S. dollar compared to other currencies, and fluctuations in prices of commodities such as oil and gold. Forecasts are based on estimates of future transactions. For its derivative contracts, valuations are based on forward rates considering the market price, rate of interest and volatility, and take into account the credit risk of the financial instrument. Refer to note 21 for more detailed information and sensitivity analyses based on changes in currencies and commodity prices. (iv) Provisions and recognition of a liability for loss contingencies Judgments made in relation to accounting policies Judgments are required to determine if a present obligation exists at the end of the reporting period by considering all available evidence, including the opinion of experts. The most significant provisions that require judgment to determine if a present obligation exists are contingent losses related to claims and AROs. This includes an assessment of how to account for obligations based on the most recent closure plans and environmental regulations. Key sources of estimation uncertainty Provisions related to present obligations, including AROs, are management’s best estimate of the amount of probable future outflow, expected timing of payments, and discount rates if the effect of discounting is material. Refer to note 15(a). (v) Deferred revenue Judgments made in relation to accounting policies In assessing the accounting for the Company’s forward gold sale arrangement (note 20), the Company used judgment to determine that the upfront cash prepayment received was not a financial liability as the sale is expected to be settled through the delivery of gold, which is a non-financial item rather than through cash or other financial assets. It is the Company’s intention to settle this arrangement through its own production. If such settlement is not expected to occur, the forward gold sale arrangement would become a financial liability as a cash settlement may be required.

BASIS OF PREPARATION (Tables)

BASIS OF PREPARATION (Tables)	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
Disclosure of subsidiaries	Subsidiaries and divisions related to significant properties of the Company are accounted for as outlined below. Name Property December 31, December 31, Type of Accounting IAMGOLD Essakane S.A. ("Essakane S.A.") Essakane mine (Burkina Faso) 90% 90% Subsidiary Consolidation Rosebel Gold Mines N.V. 1 Rosebel mine (Suriname) 95% 95% Subsidiary Consolidation Doyon division including the Westwood mine 2 Doyon division (Canada) 100% 100% Division Consolidation Côté Gold division 2,3 Côté Gold project 70% 70% Division Proportionate share IAMGOLD Boto S.A. 4 Boto Gold project (Senegal) 90% 90% Subsidiary Consolidation Euro Ressources S.A. France 90% 90% Subsidiary Consolidation Merrex Gold Inc. Diakha-Siribaya Gold project (Mali) 4 100% 100% Subsidiary Consolidation 1. As at December 31, 2022, the Rosebel mine, which includes the Saramacca Project, met the criteria to be classified as held for sale and discontinued operations (note 5). The sale of the Rosebel mine was completed on January 31, 2023. 2. Part of IAMGOLD Corporation. 3. The Company holds a 70% participating interest in the assets, liabilities, revenues and expenses through an unincorporated joint venture with SMM with respect to the Côté Gold project (the "Côté UJV"). A third party holds various net profit interests and net participation interests in the mineral tenure comprising the project. The net interest of IAMGOLD in the mineral tenure comprising the current pit shell is approximately 64.75%. 4. As at December 31, 2022, Boto Gold project and Diakha-Siribaya Gold project met the criteria to be classified as held for sale (note 5).
Disclosure of joint ventures	Subsidiaries and divisions related to significant properties of the Company are accounted for as outlined below. Name Property December 31, December 31, Type of Accounting IAMGOLD Essakane S.A. ("Essakane S.A.") Essakane mine (Burkina Faso) 90% 90% Subsidiary Consolidation Rosebel Gold Mines N.V. 1 Rosebel mine (Suriname) 95% 95% Subsidiary Consolidation Doyon division including the Westwood mine 2 Doyon division (Canada) 100% 100% Division Consolidation Côté Gold division 2,3 Côté Gold project 70% 70% Division Proportionate share IAMGOLD Boto S.A. 4 Boto Gold project (Senegal) 90% 90% Subsidiary Consolidation Euro Ressources S.A. France 90% 90% Subsidiary Consolidation Merrex Gold Inc. Diakha-Siribaya Gold project (Mali) 4 100% 100% Subsidiary Consolidation 1. As at December 31, 2022, the Rosebel mine, which includes the Saramacca Project, met the criteria to be classified as held for sale and discontinued operations (note 5). The sale of the Rosebel mine was completed on January 31, 2023. 2. Part of IAMGOLD Corporation. 3. The Company holds a 70% participating interest in the assets, liabilities, revenues and expenses through an unincorporated joint venture with SMM with respect to the Côté Gold project (the "Côté UJV"). A third party holds various net profit interests and net participation interests in the mineral tenure comprising the project. The net interest of IAMGOLD in the mineral tenure comprising the current pit shell is approximately 64.75%. 4. As at December 31, 2022, Boto Gold project and Diakha-Siribaya Gold project met the criteria to be classified as held for sale (note 5).

ASSETS AND LIABILITIES HELD F_2

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of Non-current assets held for sale and discontinued operations [Abstract]
Disclosure of net (loss) earnings from discontinued operations	The net earnings (loss) from discontinued operations from the Rosebel Mine, which include the results of operating activities for the years ended December 31, 2022 and 2021 are as follows: Years ended December 31, 2022 2021 Revenues $ 405.2 $ 276.2 Cost of sales (330.7) (335.7) General and administrative expenses (3.5) (3.2) Exploration expenses (1.2) (3.0) Impairment charge (110.1) (190.1) Other expenses (2.5) (14.1) Finance costs (1.2) — Foreign exchange gain 0.4 — Interest income, derivatives and other investment gains 6.6 4.8 (37.0) (265.1) Income tax recovery 20.6 97.9 $ (16.4) $ (167.2)
Disclosure Of Assets And Liabilities From Discontinued Operations	The assets and liabilities of the Rosebel mine that are included in the held-for-sale categories are summarized below: December 31, 2022 Assets classified as held-for-sale Cash and cash equivalents $ 38.5 Receivables and other current assets 4.9 Inventories 155.8 Property, plant and equipment 435.8 Other non-current assets 34.6 $ 669.6 Liabilities classified as held-for-sale Accounts payable and accrued liabilities $ 84.2 Current portion of provisions 4.2 Deferred income tax liabilities 17.4 Leases 39.5 Provisions 103.8 Other liabilities 19.5 $ 268.6 The assets and liabilities of the Bambouk assets that are included in the held-for-sale categories are summarized below: December 31, 2022 Assets classified as held-for-sale Cash and cash equivalents $ 2.3 Exploration and evaluation assets 34.1 Property, plant and equipment 78.5 Other non-current assets 1.1 $ 116.0 Liabilities classified as held-for-sale Accounts payable and accrued liabilities $ 7.7 $ 7.7

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Schedule of cash and cash equivalents	December 31, December 31, Cash $ 407.8 $ 429.7 Short-term deposits with initial maturities of three months or less — 115.2 $ 407.8 $ 544.9

RECEIVABLES AND OTHER CURRENT_2

RECEIVABLES AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Components of receivables and other current assets	Notes December 31, December 31, Income taxes receivable $ 0.5 $ 0.5 Receivables from governments 1 78.5 40.0 Deferred consideration from the sale of Sadiola 1.2 1.2 Other receivables 4.0 6.7 Total receivables 84.2 48.4 Prepayment for other assets — 0.3 Prepaid expenses 13.4 17.1 Hedge derivatives 21(c)(i) 21.3 30.7 Non-hedge derivatives 9.1 — $ 128.0 $ 96.5 1. Receivables from governments relate primarily to value added taxes in Burkina Faso and Harmonized Sales Taxes in Canada.

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of inventories	December 31, December 31, Finished goods $ 42.6 $ 95.2 Ore stockpiles 30.4 33.6 Mine supplies 126.9 173.3 199.9 302.1 Non-current ore stockpiles 92.4 124.1 $ 292.3 $ 426.2

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Disclosure of property, plant and equipment	Construction Mining Plant and Right-of-use assets 1 Total Cost Balance, January 1, 2021 $ 624.8 $ 3,106.6 $ 1,966.6 $ 92.2 $ 5,790.2 Additions 474.8 142.3 83.2 21.4 721.7 Changes in asset retirement obligations — 42.0 — — 42.0 Disposals — — (79.4) (4.4) (83.8) Transfers within property, plant and equipment (21.0) 14.1 7.5 (0.6) — Balance, December 31, 2021 $ 1,078.6 $ 3,305.0 $ 1,977.9 $ 108.6 $ 6,470.1 Additions 638.7 221.7 100.8 75.5 1,036.7 Changes in asset retirement obligations — (22.4) — — (22.4) Disposals — — (49.6) (4.8) (54.4) Transfers within property, plant and equipment (73.8) 25.1 52.6 (3.9) — Reclassification to assets held for sale (79.6) (1,022.6) (583.5) (90.0) (1,775.7) Balance, December 31, 2022 $ 1,563.9 $ 2,506.8 $ 1,498.2 $ 85.4 $ 5,654.3 Construction Mining Plant and Right-of-use assets 1 Total Accumulated Depreciation and Impairment Balance, January 1, 2021 $ — $ 2,084.8 $ 1,324.0 $ 19.4 $ 3,428.2 Depreciation expense 2 — 180.4 131.6 15.4 327.4 Disposals — — (74.3) (4.2) (78.5) Impairment charge — 154.1 37.3 13.7 205.1 Balance, December 31, 2021 $ — $ 2,419.3 $ 1,418.6 $ 44.3 $ 3,882.2 Depreciation expense 2 — 183.8 126.9 15.9 326.6 Disposals — — (46.7) (4.4) (51.1) Impairment charge — 109.1 39.5 11.4 160.0 Transfers within property, plant and equipment — — 2.0 (2.0) — Reclassification to assets held for sale — (749.1) (461.4) (50.9) (1,261.4) Balance, December 31, 2022 $ — $ 1,963.1 $ 1,078.9 $ 14.3 $ 3,056.3 Carrying amount, December 31, 2021 $ 1,078.6 $ 885.7 $ 559.3 $ 64.3 $ 2,587.9 Carrying amount, December 31, 2022 $ 1,563.9 $ 543.7 $ 419.3 $ 71.1 $ 2,598.0 1. Right-of-use assets consist of property, plant and equipment related to assets leased and accounted for under IFRS 16. The Company entered into lease financing agreements on behalf of the Côté Gold project as the operator of the unincorporated joint venture. In accordance with IFRS 16, the Company recorded 100% of the lease liability and right-of-use assets as it entered into the agreement as operator for the 70% owned Côté Gold joint venture. 2. Excludes depreciation expense related to corporate office assets, included within other non-current assets, which is included in general and administrative expenses. Diakha-Siribaya Gold project Fayolle property Monster Other Total Balance, January 1, 2021 $ 36.6 $ 7.3 $ 7.8 $ 3.1 $ 54.8 Acquired exploration and evaluation assets — — — 5.0 5.0 Exploration and evaluation expenditures — 1.9 — — 1.9 Balance, December 31, 2021 $ 36.6 $ 9.2 $ 7.8 $ 8.1 $ 61.7 Reclassification to assets held for sale (34.1) — — — (34.1) Write-down (1.2) — — — (1.2) Reclassification to other (1.3) — — 1.3 — Exploration and evaluation expenditures — 1.9 — — 1.9 Balance, December 31, 2022 $ — $ 11.1 $ 7.8 $ 9.4 $ 28.3

EXPLORATION AND EVALUATION AS_2

EXPLORATION AND EVALUATION ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Exploration For And Evaluation Of Mineral Resources [Abstract]
Exploration and Evaluation Assets	Construction Mining Plant and Right-of-use assets 1 Total Cost Balance, January 1, 2021 $ 624.8 $ 3,106.6 $ 1,966.6 $ 92.2 $ 5,790.2 Additions 474.8 142.3 83.2 21.4 721.7 Changes in asset retirement obligations — 42.0 — — 42.0 Disposals — — (79.4) (4.4) (83.8) Transfers within property, plant and equipment (21.0) 14.1 7.5 (0.6) — Balance, December 31, 2021 $ 1,078.6 $ 3,305.0 $ 1,977.9 $ 108.6 $ 6,470.1 Additions 638.7 221.7 100.8 75.5 1,036.7 Changes in asset retirement obligations — (22.4) — — (22.4) Disposals — — (49.6) (4.8) (54.4) Transfers within property, plant and equipment (73.8) 25.1 52.6 (3.9) — Reclassification to assets held for sale (79.6) (1,022.6) (583.5) (90.0) (1,775.7) Balance, December 31, 2022 $ 1,563.9 $ 2,506.8 $ 1,498.2 $ 85.4 $ 5,654.3 Construction Mining Plant and Right-of-use assets 1 Total Accumulated Depreciation and Impairment Balance, January 1, 2021 $ — $ 2,084.8 $ 1,324.0 $ 19.4 $ 3,428.2 Depreciation expense 2 — 180.4 131.6 15.4 327.4 Disposals — — (74.3) (4.2) (78.5) Impairment charge — 154.1 37.3 13.7 205.1 Balance, December 31, 2021 $ — $ 2,419.3 $ 1,418.6 $ 44.3 $ 3,882.2 Depreciation expense 2 — 183.8 126.9 15.9 326.6 Disposals — — (46.7) (4.4) (51.1) Impairment charge — 109.1 39.5 11.4 160.0 Transfers within property, plant and equipment — — 2.0 (2.0) — Reclassification to assets held for sale — (749.1) (461.4) (50.9) (1,261.4) Balance, December 31, 2022 $ — $ 1,963.1 $ 1,078.9 $ 14.3 $ 3,056.3 Carrying amount, December 31, 2021 $ 1,078.6 $ 885.7 $ 559.3 $ 64.3 $ 2,587.9 Carrying amount, December 31, 2022 $ 1,563.9 $ 543.7 $ 419.3 $ 71.1 $ 2,598.0 1. Right-of-use assets consist of property, plant and equipment related to assets leased and accounted for under IFRS 16. The Company entered into lease financing agreements on behalf of the Côté Gold project as the operator of the unincorporated joint venture. In accordance with IFRS 16, the Company recorded 100% of the lease liability and right-of-use assets as it entered into the agreement as operator for the 70% owned Côté Gold joint venture. 2. Excludes depreciation expense related to corporate office assets, included within other non-current assets, which is included in general and administrative expenses. Diakha-Siribaya Gold project Fayolle property Monster Other Total Balance, January 1, 2021 $ 36.6 $ 7.3 $ 7.8 $ 3.1 $ 54.8 Acquired exploration and evaluation assets — — — 5.0 5.0 Exploration and evaluation expenditures — 1.9 — — 1.9 Balance, December 31, 2021 $ 36.6 $ 9.2 $ 7.8 $ 8.1 $ 61.7 Reclassification to assets held for sale (34.1) — — — (34.1) Write-down (1.2) — — — (1.2) Reclassification to other (1.3) — — 1.3 — Exploration and evaluation expenditures — 1.9 — — 1.9 Balance, December 31, 2022 $ — $ 11.1 $ 7.8 $ 9.4 $ 28.3

OTHER NON-CURRENT ASSETS (Table

OTHER NON-CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Schedule of Other Non-Current Assets	Notes December 31, December 31, Marketable securities 1 22(a) $ 6.1 $ 40.4 Deferred consideration from the sale of Sadiola 22(a) 19.6 18.9 Advances for the purchase of capital equipment 2 66.4 44.6 Receivable from Staatsolie 3 — 10.7 Income taxes receivable 2.7 27.0 Bond fund investments 22(a) 2.0 4.7 Royalty interests 4 7.2 12.8 Long-term prepayment 5 3.6 4.0 Hedge derivatives 21(c)(i) 7.0 34.0 Non-hedge derivatives 6.7 1.8 Other 7.5 5.7 $ 128.8 $ 204.6 1. The Company sold marketable securities during the year ended December 31, 2022 for proceeds of $27.6 million. The loss of $0.3 million was recorded in other comprehensive income. 2. Includes advances related to the Côté Gold project of $59.0 million (December 31, 2021 - $33.0 million). 3. As at December 31, 2022, Rosebel met the criteria to be classified as held for sale and discontinued operations (note 5). 4. The Company, through its 90%-owned subsidiary EURO, owns a royalty whereby EURO is entitled to receive 50% of the payable silver production over the life of mine on the Bomboré Project that is owned by a subsidiary of Orezone Gold Corporation. The agreement is accounted for as a royalty interest. The royalty interest is recorded at cost and subsequently measured at cost less accumulated depreciation. During the year ended December 31, 2022, the Company recorded an impairment of $5.6 million relating to the Paul Isnard royalty interests on the Montagne d’Or project owned by Orea Mining that is held by EURO. 5. On March 6, 2017, the Company signed an agreement with a third-party for the construction of a solar power plant to deliver power to the Essakane mine for a period of 15 years upon commissioning for active use. The solar power plant was commissioned for active use on June 1, 2018. A prepayment of $4.9 million was made in 2017 towards the purchase of power in connection with the agreement, and for the year ended December 31, 2022, $0.4 million (year ended December 31, 2021 - $0.3 million) was utilized.

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Other Current Liabilities	Notes December 31, December 31, Current portion of provisions 15 $ 5.6 $ 6.5 Current portion of other liabilities 18 18.6 22.7 Current portion of deferred revenue 20 — 189.7 $ 24.2 $ 218.9

PROVISIONS (Tables)

PROVISIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Disclosure of provisions	Notes December 31, December 31, Asset retirement obligations (a) $ 298.5 $ 460.4 Other 17.5 16.3 $ 316.0 $ 476.7 Current portion of provisions $ 5.6 $ 6.5 Non-current provisions 310.4 470.2 $ 316.0 $ 476.7 The following table presents the reconciliation of the provision for asset retirement obligations: Years ended December 31, Notes 2022 2021 Balance, beginning of the year $ 460.4 $ 380.0 Revision of estimated cash flows and discount rates: Capitalized in property, plant and equipment 11 (22.4) 42.0 Changes in asset retirement obligations at closed mines (36.8) 40.7 Accretion expense 3.1 — Disbursements (2.0) (2.3) Reclassification of Rosebel mine obligations to liabilities held for sale 5 (103.8) — Balance, end of the year $ 298.5 $ 460.4 Less: current portion (5.6) (6.5) Non-current portion $ 292.9 $ 453.9
Disclosure of asset retirement obligations	As at December 31, 2022, the schedule of estimated undiscounted future disbursements for rehabilitation was as follows: CAD$ 1 $ 1 2023 $ 3.0 $ 3.3 2024 3.0 3.3 2025 16.0 2.4 2026 12.5 3.4 2027 7.7 3.2 2028 onwards 248.5 80.9 $ 290.7 $ 96.5 1. Disbursements in US$ relate to the Essakane mine and CAD$ disbursements relate to the Doyon division, including Westwood mine and other Canadian sites. As at December 31, 2022, estimated undiscounted amounts of cash flows required to settle the obligations and expected timing of payments assumed in measuring the asset retirement obligations were as follows: Undiscounted Undiscounted Expected Timing of Payments Continuing operations Essakane mine $ — $ 96.5 2023-2073 Doyon division, including Westwood mine 245.3 — 2023-2047 Other Canadian sites 45.4 — 2023-2122 $ 290.7 $ 96.5 Discontinued operations Rosebel mine $ — $ 134.3 2023-2066

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of leases [Abstract]
Disclosure of quantitative information about right-of-use assets	Years ended December 31, Notes 2022 2021 Balance, beginning of year $ 65.6 $ 66.8 Additions 72.1 18.1 Interest expense 3.1 2.6 Foreign exchange impact (2.9) (0.4) Principal lease payments (21.3) (18.9) Interest payments (3.3) (2.6) Reclassification of Rosebel mine leases to liabilities held for sale 5 (39.5) — Balance, end of year $ 73.8 $ 65.6 Current portion $ 5.1 $ 21.4 Non-current portion 68.7 44.2 $ 73.8 $ 65.6 Years ended December 31, 2022 2021 Amounts recognized in statement of earnings (loss): Short-term and low-value leases $ 35.6 $ 37.6 Variable lease payments $ 24.3 $ 19.0

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Income tax expense/(recoveries) components	Income tax expense consisted of the following components: Years ended December 31, 2022 2021 Current income taxes: Canadian current income taxes $ 1.6 $ 0.3 Foreign current income taxes 76.0 44.7 77.6 45.0 Deferred income taxes: Foreign deferred income taxes - origination and reversal of temporary differences 0.5 (11.6) 0.5 (11.6) Total income tax expense $ 78.1 $ 33.4
Income tax expense/(recoveries) rate reconciliation	These factors are illustrated below on all of the consolidated earnings (loss) before income taxes after applying a tax rate of 26.5%, reflecting the combined Canadian statutory corporate income tax rate which applies to the Company as a legal entity for the years ended December 31, 2022 and December 31, 2021: Years ended December 31, 2022 2021 Earnings (loss) before income taxes $ 41.7 $ (54.5) Income tax provision - 26.5% $ 11.0 $ (14.5) Increase (reduction) in income taxes resulting from: Earnings in foreign jurisdictions subject to a different tax rate than 26.5% (7.4) (7.5) Permanent items that are not included in income (losses) for tax purposes: Non-deductible expenses (3.3) (1.8) Income (losses) not recognized for tax purposes 1.0 (5.0) Tax provisions not based on legal entity income or losses for the year: Provincial mining duty tax 1.4 0.3 Non-resident withholding tax 15.8 12.1 Under (over) tax provisions 2.8 (2.2) Other 0.8 1.6 Other adjustments: Unrecognized recoveries in deferred tax provisions 46.7 39.0 Foreign exchange related to deferred income taxes 9.0 11.2 Other 0.3 0.2 Total income tax expense $ 78.1 $ 33.4
Components of deferred income tax assets and liabilities	The components that give rise to deferred income tax assets and liabilities are as follows: Years ended December 31, 2022 2021 Deferred income tax assets: Exploration and evaluation assets $ 307.7 $ — Non-capital losses — 210.4 Asset retirement obligations 2.5 1.7 Other assets 37.4 37.2 347.6 249.3 Deferred income tax liabilities: Property, plant and equipment $ (355.3) $ (281.0) Royalty interests (0.3) (0.4) Inventory and reserves (3.1) (7.4) Other liabilities (11.5) (21.7) (370.2) (310.5) Net deferred income tax liabilities $ (22.6) $ (61.2) Classification: Non-current assets $ — $ — Non-current liabilities (22.6) (61.2) $ (22.6) $ (61.2) The 2022 movement for net deferred income tax liabilities is summarized as follows: December 31, 2021 Discontinued Operations Statements OCI December 31, 2022 Deferred income tax assets: Exploration and evaluation assets $ — $ — $ 307.7 $ — $ 307.7 Non-capital losses 210.4 (37.8) (172.6) — — Asset retirement obligations 1.7 — 0.8 — 2.5 Other assets 37.2 — (0.7) 0.9 37.4 Deferred income tax liabilities: Property, plant and equipment (281.0) 66.1 (140.4) — (355.3) Royalty interests (0.4) — 0.1 — (0.3) Marketable securities — — 0.1 (0.1) — Inventories and reserves (7.4) 10.0 (5.7) — (3.1) Other liabilities (21.7) — 10.2 — (11.5) $ (61.2) $ 38.3 $ (0.5) $ 0.8 $ (22.6) The 2021 movement for net deferred income tax liabilities is summarized as follows: December 31, 2020 Discontinued Operations Statements OCI December 31, 2021 Deferred income tax assets: Non-capital losses $ 58.6 $ 37.8 $ 114.0 $ — $ 210.4 Asset retirement obligations 1.2 — 0.5 — 1.7 Other assets 30.8 — 9.0 (2.6) 37.2 Deferred income tax liabilities: Property, plant and equipment (225.6) 53.7 (109.1) — (281.0) Royalty interests (4.6) — 4.2 — (0.4) Marketable securities (0.2) — (0.2) 0.4 — Inventories and reserves (18.5) 6.7 4.4 — (7.4) Other liabilities (10.5) — (11.2) — (21.7) $ (168.8) $ 98.2 $ 11.6 $ (2.2) $ (61.2)
Income tax expense/(recoveries) related to OCI	Income tax expense (recoveries) related to OCI consisted of the following components: Years ended December 31, 2022 2021 Unrealized change in fair value of marketable securities $ 0.1 $ (0.4) Hedges (0.9) 2.6 Total income taxes related to OCI $ (0.8) $ 2.2
Disclosure of unrecognized deferred income tax assets	Deferred income tax assets have not been recognized in respect of the following deductible temporary differences: Years ended December 31, 2022 2021 Non-capital losses $ 1,186.5 $ 457.2 Net capital losses 66.2 67.9 Exploration and evaluation assets 380.8 996.0 Deduction for future mining duty taxes 15.1 13.8 Asset retirement obligations 213.3 254.2 Other deductible temporary differences 13.0 29.4 $ 1,874.9 $ 1,818.5 The net capital loss carry forwards are restricted in use against capital gains but may be carried forward indefinitely. The exploration and evaluation assets may be carried forward indefinitely. At December 31, 2022, the non-capital loss carry forwards expire as follows: Expiry Date 2023 2024 2025 2026 2027+ No Expiry Total Total unrecognized losses $ 163.2 $ 13.5 $ 44.3 $ 21.7 $ 877.2 $ 66.6 $ 1,186.5

OTHER LIABILITIES (Tables)

OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Components of derivative liabilities	Notes December 31, December 31, Hedge derivatives 21(c)(i) $ 4.8 $ 0.7 Non-hedge derivatives 13.9 3.0 Embedded derivative - Rosebel power purchase agreement (a), 22(a) — 29.2 Yatela liability (b) 18.5 18.5 Other liabilities 1.0 11.6 $ 38.2 $ 63.0 Current portion of other liabilities $ 18.6 $ 22.7 Non-current portion of other liabilities 19.6 40.3 $ 38.2 $ 63.0

LONG-TERM DEBT AND CREDIT FAC_2

LONG-TERM DEBT AND CREDIT FACILITY (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Disclosure of detailed information about borrowings	Notes December 31, December 31, Credit facility (a) $ 455.0 $ — 5.75% senior notes (b) 447.6 445.7 Equipment loans (c) 16.1 18.7 $ 918.7 $ 464.4 Current portion of long-term debt $ 8.7 $ 7.5 Non-current portion of long-term debt 910.0 456.9 $ 918.7 $ 464.4
Contractual maturities of notes	The following are the contractual maturities related to the Notes, including interest payments: Payments due by period Notes balance as at Carrying amount 1 Contractual cash flows <1 yr 1-2 yrs 3-4 yrs >4 yrs December 31, 2022 $ 450.0 $ 605.3 $ 25.9 $ 51.8 $ 51.8 $ 475.8 December 31, 2021 $ 450.0 $ 631.1 $ 25.9 $ 51.8 $ 51.8 $ 501.6 1. The carrying amount of the long-term debt excludes unamortized deferred transaction costs of $5.5 million as at December 31, 2022 (December 31, 2021 – $6.3 million) and the embedded derivative The following are the contractual maturities related to the equipment loans, including interest payments: Payments due by period Equipment loans balance as at Carrying amount 1 Contractual cash flows <1 yr 1-2 yrs 3-4 yrs >4 yrs December 31, 2022 $ 16.2 $ 17.3 $ 9.1 $ 6.8 $ 1.4 $ — December 31, 2021 $ 18.9 $ 20.5 $ 8.5 $ 12.0 $ — $ —

DEFERRED REVENUE (Tables)

DEFERRED REVENUE (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of revenue from contracts with customers [Abstract]
Disclosure of changes in deferred income	The following table summarizes the change in deferred revenue: Notes 2019 Prepay Arrangement 2022 Prepay Arrangements Total Balance, January 1, 2021 $ 179.8 $ — $ 179.8 Finance costs 31 9.9 — 9.9 Balance, December 31, 2021 $ 189.7 $ — $ 189.7 Proceeds from gold prepayment — 236.0 236.0 Revenue recognized (195.0) — (195.0) Finance costs 31 5.3 4.8 10.1 Balance, December 31, 2022 $ — $ 240.8 $ 240.8 Current portion of deferred revenue $ — $ — $ — Non-current deferred revenue — 240.8 240.8 $ — $ 240.8 $ 240.8

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Disclosure of terms and conditions of outstanding derivative contracts	As at December 31, 2022, the Company's outstanding derivative contracts which qualified for hedge accounting and the periods in which the cash flows are expected to occur and impact the consolidated statements of earnings (loss) and property, plant and equipment balance on the consolidated balance sheets are as follows: 2023 Total Cash flow hedges Exchange rate risk Canadian dollar forward and option contracts (CADM) 335 335 Rate range (USDCAD) 1 1.30 - 1.46 1. The Company executed Canadian dollar collar options, which consist of Canadian dollar call and put options within the given range in 2023. The Company will recognize a gain from the difference between a lower market price and the Canadian dollar call strike price. The Company will incur a loss from the difference between a higher market price and the Canadian dollar put strike price. As at December 31, 2022, the Company’s outstanding crude oil derivative contracts, which qualified for hedge accounting, and the periods in which the cash flows are expected to occur and impact on the consolidated statements of earnings (loss) and the property, plant and equipment balance on the consolidated balance sheets are as follows: 2023 2024 Total Brent crude oil option contracts (barrels) 1 428 270 698 Option contracts with strike prices at ($/barrel) 2 41 - 65 41 - 55 WTI crude oil option contracts (barrels) 1 69 — 69 Option contracts with strike prices at ($/barrel) 2 36 - 60 1. Quantities of barrels are in thousands. 2. The Company executed Brent and WTI collar options, which consist of Brent and WTI put and call options with strike prices within the given range in 2023 through 2024. The Company will incur a loss from the difference between a lower market price and the put strike price. The Company will recognize a gain from the difference between a higher market price and the call strike price. As at December 31, 2022, the Company’s outstanding gold bullion derivative contracts, which qualified for hedge accounting, and the periods in which the cash flows are expected to occur and impact the consolidated statements of earnings (loss), are as follows: 2023 2024 Total Gold bullion option contracts (ounces) 1 198 100 298 Price range ($/ounce) 3 1,700 - 2,700 1,700 - 2,100 1. Quantities of gold bullion are in thousands of ounces. 2. The Company executed gold collar options, which consist of gold put and call options with strike prices within the given range in 2023. The Company will incur a loss from the difference between a higher market price and the call strike price. The Company will recognize a gain from the difference between a lower market price and the put strike price. December 31, Increase of 10% Decrease of 10% Gold bullion option contracts $ (0.1) $ (25.6) $ 33.0
Disclosure of detailed information about hedging instruments	December 31, Increase of 10% Decrease of 10% Canadian dollar (CAD$) $ 3.2 $ 28.8 $ (17.0) Canadian dollar contracts Oil contracts Gold price contracts Total Balance, January 1, 2021 $ 35.1 $ (8.4) $ 8.0 $ 34.7 Unrealized gain (loss) recognized in cash flow hedge reserve 11.4 44.3 2.1 57.8 Realized (gain) loss reclassified or adjusted from cash flow hedge reserve (20.6) (10.9) (2.1) (33.6) Premiums paid — — 1.8 1.8 Time value excluded from hedge relationship (1.4) 13.5 (8.8) 3.3 Balance, December 31, 2021 $ 24.5 $ 38.5 $ 1.0 $ 64.0 Unrealized gain (loss) recognized in cash flow hedge reserve (13.1) 41.4 1.4 29.7 Realized (gain) loss reclassified or adjusted from cash flow hedge reserve (7.2) (37.5) (0.8) (45.5) Unrealized (gain) loss reclassified or — (17.3) — (17.3) Time value excluded from hedge relationship (1.0) (4.7) (1.7) (7.4) Balance, December 31, 2022 $ 3.2 $ 20.4 $ (0.1) $ 23.5 Consisting of: Current portion of hedge asset $ 3.1 $ 13.7 $ 4.5 $ 21.3 Non-current portion of hedge asset 0.2 6.7 0.1 7.0 Current portion of hedge liability $ (0.1) $ — $ — $ (0.1) Non-current portion of hedge liability — — (4.7) (4.7) $ 3.2 $ 20.4 $ (0.1) $ 23.5 Years ended December 31, 2022 2021 Consolidated balance sheets Property, plant and equipment $ (9.8) $ (16.6) Consolidated statements of earnings (loss) Revenues 0.8 2.5 Cost of sales (19.0) (6.0) General and administrative expenses (0.6) (2.6) Other expenses — (0.6) (18.8) (6.7) Discontinued operations (15.2) (4.8) $ (43.8) $ (28.1)
Sensitivity analysis for types of market risk	December 31, Increase of 10% Decrease of 10% Brent crude oil option contracts $ 18.0 $ 23.9 $ 13.6 WTI crude oil option contracts $ 2.4 $ 2.9 $ 1.6
Financial assets measured at fair value	Years ended December 31, 2022 2021 Proceeds from sale of marketable securities $ 27.6 $ 0.5 Acquisition date fair value of marketable securities sold (27.9) — Gain (loss) on sale of marketable securities recorded in OCI (0.3) 0.5 Impairment loss on OCI realized on marketable securities sold (2.6) (0.3) Net realized change in fair value of marketable securities $ (2.9) $ 0.2
Disclosure of detailed information about hedged items	Additional information on hedging instruments and hedged forecast transactions related to oil and fuel market price risk as at December 31, 2022 and December 31, 2021 was as follows: Canadian dollar contracts Oil contracts Gold price contracts Total Balance, December 31, 2021 Accumulated cash flow hedge fair reserve (before tax) $ 23.4 $ 31.3 $ — $ 54.7 Hedging instruments $ 23.4 $ 31.3 $ — $ 54.7 Hedged items premiums paid $ (23.4) $ (31.3) $ — $ (54.7) Balance, December 31, 2022 Accumulated cash flow hedge fair reserve (before tax) $ 3.2 $ 19.2 $ 0.6 $ 23.0 Hedging instruments $ 3.2 $ 19.2 $ 0.6 $ 23.0 Hedged items premiums paid $ (3.2) $ (19.2) $ (0.6) $ (23.0)
Disclosure of detailed information about non-hedge derivatives	Years ended December 31, Notes 2022 2021 Embedded derivatives - Notes $ (1.5) $ (6.9) TARF 1 (9.2) (3.0) Extendible Forwards 2 (3.0) 1.8 Crude oil derivative contracts 3 16.9 — Other (0.1) 0.1 32 $ 3.1 $ (8.0) 1. TARF includes $1.0 million of realized losses on forward settlements for the year ended December 31, 2022 (December 31, 2021 - $nil). 2. Extendible Forwards include $1.6 million of realized gains on forward settlements for the year ended December 31, 2022 (December 31, 2021 - $nil). 3. Crude oil derivative contracts includes $17.3 million of unrealized gains on partial discontinuation of hedging relationship, $1.5 million of unrealized losses and $1.1 million of realized gains.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Measurement [Abstract]
Fair value measurement of assets	December 31, 2022 Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Assets Cash and cash equivalents $ 407.8 $ 407.8 $ — $ — $ 407.8 Restricted cash 56.3 56.3 — — 56.3 Marketable securities 6.1 5.7 — 0.4 6.1 Bond fund investments 2.0 2.0 — — 2.0 Deferred consideration from the sale of Sadiola 19.6 — — 19.6 19.6 Derivatives Currency contracts 3.3 — 3.3 — 3.3 Crude oil contracts 1 36.2 — 36.2 — 36.2 Gold bullion contracts 4.6 — 4.6 — 4.6 $ 535.9 $ 471.8 $ 44.1 $ 20.0 $ 535.9 Liabilities Derivatives Gold bullion contracts $ (4.7) $ — $ (4.7) $ — $ (4.7) Currency contracts (0.1) — (0.1) — (0.1) TARF (11.2) — (11.2) — (11.2) Extendible Forwards 2 (1.8) — (1.8) — (1.8) Long-term debt - Notes 3 (453.1) (352.5) — — (352.5) Long-term debt - equipment loans 4 (16.2) — (15.8) — (15.8) Long-term debt - Credit Facility (455.0) — (455.0) — (455.0) $ (942.1) $ (352.5) $ (488.6) $ — $ (841.1) 1. Includes hedge and non-hedge derivatives. 2. The carrying amount excludes unamortized deferred gains of $0.9 million. 3. The carrying amount excludes unamortized deferred transaction costs of $5.5 million and the embedded derivative. 4. The carrying amount excludes unamortized deferred transaction costs of $0.1 million. December 31, 2021 Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Assets Cash and cash equivalents $ 544.9 $ 544.9 $ — $ — $ 544.9 Short-term investments 7.6 7.6 — — 7.6 Restricted cash 42.2 42.2 — — 42.2 Marketable securities and warrants 40.4 40.0 — 0.4 40.4 Bond fund investments 4.7 4.7 — — 4.7 Deferred consideration from the sale of Sadiola 18.9 — — 18.9 18.9 Derivatives Currency contracts 24.5 — 24.5 — 24.5 Crude oil contracts 38.5 — 38.5 — 38.5 Gold bullion contracts 1.7 — 1.7 — 1.7 Extendible Forwards 1 3.7 — 3.7 — 3.7 Embedded derivative - prepayment options on Notes 1.5 — 1.5 — 1.5 $ 728.6 $ 639.4 $ 69.9 $ 19.3 $ 728.6 Liabilities Derivatives Gold bullion contracts $ (0.7) $ — $ (0.7) $ — $ (0.7) TARF (3.0) — (3.0) — (3.0) Embedded derivative - Rosebel power purchase agreement (29.2) — (29.2) — (29.2) Long-term debt - Notes 2 (453.5) (446.0) — — (446.0) Long-term debt - equipment loan 3 (18.9) — (19.1) — (19.1) $ (505.3) $ (446.0) $ (52.0) $ — $ (498.0) 1. The carrying amount excludes unamortized deferred gains of $1.9 million. 2. The carrying amount excludes unamortized deferred transaction costs of $6.3 million and the embedded derivative. 3. The carrying amount excludes unamortized deferred transaction costs of $0.2 million.
Fair value measurement of liabilities	December 31, 2022 Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Assets Cash and cash equivalents $ 407.8 $ 407.8 $ — $ — $ 407.8 Restricted cash 56.3 56.3 — — 56.3 Marketable securities 6.1 5.7 — 0.4 6.1 Bond fund investments 2.0 2.0 — — 2.0 Deferred consideration from the sale of Sadiola 19.6 — — 19.6 19.6 Derivatives Currency contracts 3.3 — 3.3 — 3.3 Crude oil contracts 1 36.2 — 36.2 — 36.2 Gold bullion contracts 4.6 — 4.6 — 4.6 $ 535.9 $ 471.8 $ 44.1 $ 20.0 $ 535.9 Liabilities Derivatives Gold bullion contracts $ (4.7) $ — $ (4.7) $ — $ (4.7) Currency contracts (0.1) — (0.1) — (0.1) TARF (11.2) — (11.2) — (11.2) Extendible Forwards 2 (1.8) — (1.8) — (1.8) Long-term debt - Notes 3 (453.1) (352.5) — — (352.5) Long-term debt - equipment loans 4 (16.2) — (15.8) — (15.8) Long-term debt - Credit Facility (455.0) — (455.0) — (455.0) $ (942.1) $ (352.5) $ (488.6) $ — $ (841.1) 1. Includes hedge and non-hedge derivatives. 2. The carrying amount excludes unamortized deferred gains of $0.9 million. 3. The carrying amount excludes unamortized deferred transaction costs of $5.5 million and the embedded derivative. 4. The carrying amount excludes unamortized deferred transaction costs of $0.1 million. December 31, 2021 Carrying Amount Level 1 Level 2 Level 3 Total Fair Value Assets Cash and cash equivalents $ 544.9 $ 544.9 $ — $ — $ 544.9 Short-term investments 7.6 7.6 — — 7.6 Restricted cash 42.2 42.2 — — 42.2 Marketable securities and warrants 40.4 40.0 — 0.4 40.4 Bond fund investments 4.7 4.7 — — 4.7 Deferred consideration from the sale of Sadiola 18.9 — — 18.9 18.9 Derivatives Currency contracts 24.5 — 24.5 — 24.5 Crude oil contracts 38.5 — 38.5 — 38.5 Gold bullion contracts 1.7 — 1.7 — 1.7 Extendible Forwards 1 3.7 — 3.7 — 3.7 Embedded derivative - prepayment options on Notes 1.5 — 1.5 — 1.5 $ 728.6 $ 639.4 $ 69.9 $ 19.3 $ 728.6 Liabilities Derivatives Gold bullion contracts $ (0.7) $ — $ (0.7) $ — $ (0.7) TARF (3.0) — (3.0) — (3.0) Embedded derivative - Rosebel power purchase agreement (29.2) — (29.2) — (29.2) Long-term debt - Notes 2 (453.5) (446.0) — — (446.0) Long-term debt - equipment loan 3 (18.9) — (19.1) — (19.1) $ (505.3) $ (446.0) $ (52.0) $ — $ (498.0) 1. The carrying amount excludes unamortized deferred gains of $1.9 million. 2. The carrying amount excludes unamortized deferred transaction costs of $6.3 million and the embedded derivative. 3. The carrying amount excludes unamortized deferred transaction costs of $0.2 million.
Fair value of marketable securities and warrants	Marketable securities included in level 3 Balance, December 31, 2021 $ 0.4 Reduction in value of marketable securities — Change in fair value reported in OCI, net of income taxes — Balance, December 31, 2022 $ 0.4

CAPITAL MANAGEMENT (Tables)

CAPITAL MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
Disclosure of capital items	Notes December 31, 2022 December 31, 2021 Cash and cash equivalents 7 $ 407.8 $ 544.9 Short-term investments — 7.6 $ 407.8 $ 552.5 Capital items: Long-term debt - Notes 1 19(b) $ 450.0 $ 450.0 Long-term debt - equipment loans 2 19(c) 16.2 18.9 Credit facility available for use 19(a) 26.6 498.3 Common shares 2,726.3 2,719.1 $ 3,219.1 $ 3,686.3 1. The carrying amount of the long-term debt excludes unamortized deferred transaction costs of $5.5 million as at December 31, 2022 (December 31, 2021 – $6.3 million) and the embedded derivative.

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2022
Share Capital, Reserves And Other Equity Interest [Abstract]
Outstanding common stock rollforward	Years ended December 31, Number of common shares (in millions) Notes 2022 2021 Outstanding, beginning of the year 477.0 475.3 Issuance of shares for share-based compensation 26 2.0 1.7 Outstanding, end of the year 479.0 477.0

NON-CONTROLLING INTERESTS (Tabl

NON-CONTROLLING INTERESTS (Tables)	12 Months Ended
	Dec. 31, 2022
Noncontrolling Interest Disclosure [Abstract]
Financial information of subsidiaries with material non-controlling interests	Financial information of subsidiaries that have material non-controlling interests are provided below: December 31, 2022 December 31, 2021 Essakane Rosebel 1,2 Boto 3 Essakane Rosebel Boto Percentage of voting rights held by non-controlling interests 10% 5% 10% 10% 5% 10% Accumulated non-controlling interest $ 60.0 $ 12.6 $ 0.6 $ 59.2 $ 14.4 $ 0.2 Net earnings (loss) attributable to non-controlling interests $ 17.6 $ (1.8) $ 0.3 $ 7.1 $ (8.6) $ (0.1) Dividends paid to non-controlling interests 4 $ 16.8 $ — $ — $ 3.1 $ 4.3 $ — 1. The 5% non-controlling interest for Rosebel is based on the consolidated results of Rosebel which includes 70% of Saramacca. 2. As at December 31, 2022, the Rosebel mine met the criteria to be classified as held for sale and discontinued operations (note 5). 3. As at December 31, 2022, the Boto Gold project met the criteria to be classified as held for sale (note 5). 4. For the year ended December 31, 2022, dividends paid to other non-controlling interests amounted to $1.6 million (December 31, 2021 – $1.9 million). Selected summarized information relating to these subsidiaries are provided below, before any intercompany eliminations: December 31, 2022 December 31, 2021 Essakane Rosebel 1 Boto 2 Essakane Rosebel Boto Current assets $ 376.6 $ 158.8 $ 1.2 $ 294.4 $ 144.2 $ 2.6 Non-current assets 791.1 510.8 74.7 849.7 569.6 61.8 Current liabilities (155.7) (105.7) (3.6) (128.9) (98.6) (2.7) Non-current liabilities (251.3) (259.7) (66.6) (257.4) (275.3) (58.7) Net assets $ 760.7 $ 304.2 $ 5.7 $ 757.8 $ 339.9 $ 3.0 Year ended Year ended December 31, 2022 December 31, 2021 Revenues $ 883.9 $ 405.4 $ — $ 816.3 $ 277.2 $ — Net earnings (loss) and OCI $ 175.4 $ (35.7) $ 2.8 $ 69.3 $ (173.0) $ (0.7) Net cash from (used in) operating activities $ 381.6 $ 151.1 $ 2.3 $ 388.5 $ 32.9 $ (0.6) Net cash used in investing activities (174.7) (130.7) (13.9) (142.2) (101.5) (33.7) Net cash from (used in) financing activities (172.4) (16.9) 9.8 (263.9) (63.5) 32.1 Net increase (decrease) in cash and cash equivalents $ 34.5 $ 3.5 $ (1.8) $ (17.6) $ (132.1) $ (2.2) 1. As at December 31, 2022, the Rosebel mine met the criteria to be classified as held for sale and discontinued operations (note 5). 2. As at December 31, 2022, the Boto Gold project met the criteria to be classified as held for sale (note 5).

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangements [Abstract]
Share-based compensation plans	Years ended December 31, 2022 2021 Options $ 0.7 $ 1.1 Share units 5.0 5.8 $ 5.7 $ 6.9
Share option award plan	Year ended December 31, 2022 Year ended December 31, 2021 Options Weighted (CAD/share) 1 Options Weighted average exercise price (CAD/share) Outstanding, beginning of the year 5.1 $ 4.82 4.7 $ 4.91 Granted 0.8 4.02 1.1 3.94 Exercised 2 (0.4) 3.12 (0.2) 3.12 Forfeited (0.8) 4.74 (0.1) 4.84 Expired — — (0.4) 4.38 Outstanding, end of the year 4.7 $ 4.86 5.1 $ 4.82 Exercisable, end of the year 2.8 $ 5.18 2.6 $ 4.88 1. Exercise prices are denominated in Canadian dollars. The exchange rate at December 31, 2022 between the U.S. dollar and Canadian dollar was $0.7390/CAD. 2. The weighted average share price on date of options exercised wa s CAD$4.29.
Disclosure of number and weighted average remaining contractual life of outstanding share options	The following table summarizes information related to options outstanding at December 31, 2022: Range of Prices Number Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price 1.01 - 5.00 2.9 4.0 $ 4.17 5.01 - 10.00 1.8 1.6 $ 5.96 4.7 3.1 $ 4.86
Inputs used in determining the fair value of the options granted	The following were the weighted average inputs to the Black-Scholes model used in determining the fair value of the options granted during the year. The estimated fair value of the options is expensed over their expected life. Years ended December 31, 2022 2021 Weighted average risk-free interest rate 1.8 % 0.8 % Weighted average expected volatility 1 53.2 % 56.0 % Weighted average dividend yield — % — % Weighted average expected life of options issued (years) 5.0 4.9 Weighted average grant-date fair value (CAD per share) $ 1.89 $ 1.97 Weighted average share price at grant date (CAD per share) $ 4.03 $ 3.94 Weighted average exercise price (CAD per share) $ 4.02 $ 3.94 The estimated fair value of the awards is expensed over their vesting period. Years ended December 31, 2022 2021 Granted during the year (in millions) 0.3 0.1 Grant-date fair value (CAD per share) 1 $ 3.57 $ 4.51 1. The grant-date fair value is equal to the share price on grant date.
Full value awards consisting of restricted share units	A summary of the status of the Company’s outstanding share units issued to directors and employees under the Company's share incentive plan and changes during the year is presented below. Years ended December 31, (in millions) 2022 2021 Outstanding, beginning of the year 6.9 6.7 Granted 2.5 2.5 Issued (1.6) (1.4) Forfeited and withheld for tax (1.5) (0.9) Outstanding, end of the year 6.3 6.9
Inputs used in determining fair value of restricted share units	The estimated fair value of the awards is expensed over their vesting period. Years ended December 31, 2022 2021 Granted during the year (in millions) 1.8 1.9 Grant-date fair value (CAD per share) 1 $ 4.03 $ 4.12 1. The grant-date fair value is equal to the share price on grant date. Performance share units Executive officers and certain employees are granted performance share units on an annual basis. The performance share unit grants vest over thirty-six months and are equity settled. There are no cash settlement alternatives for these grants. Performance share units are granted based on performance objectives and criteria determined on an annual basis based on guidelines established by the Human Resources and Compensation Committee of the Board of Directors. The number of performance share units granted is determined as part of the employees’ overall compensation. The estimated fair value of the awards is expensed over their vesting period. Years ended December 31, 2022 2021 Granted during the year (in millions) 0.4 0.5 Grant-date fair value (CAD per share) 1 $ 4.15 $ 4.39 1. The grant-date fair value was determined using a Black-Scholes model or Monte Carlo model.

COST OF SALES (Tables)

COST OF SALES (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Components of cost of sales	Years ended December 31, Notes 2022 2021 Operating costs 1 $ 526.6 $ 508.4 Royalties 37(b) 43.8 40.7 Depreciation expense 2 240.5 264.2 $ 810.9 $ 813.3 1. Operating costs include mine production, transport and smelter costs, and site administrative expenses. 2. Depreciation expense excludes depreciation related to corporate office assets, which is included in general and administrative expenses.

GENERAL AND ADMINSTRATIVE EXP_2

GENERAL AND ADMINSTRATIVE EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Disclosure of general and administrative expenses	Years ended December 31, Notes 2022 2021 Salaries $ 33.5 $ 22.8 Directors' fees and expenses 1.4 1.1 Professional and consulting fees 10.4 8.3 Other administration costs 1.1 1.3 Share-based compensation 4.7 6.1 (Gain) loss on cash flow hedges 21(c)(ii) (0.6) (2.6) Depreciation expense 1.5 1.8 $ 52.0 $ 38.8

OTHER EXPENSES (Tables)

OTHER EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Disclosure of other expenses (income)	Years ended December 31, Notes 2022 2021 Changes in asset retirement obligations at closed mines 1 $ 1.6 $ 40.7 COVID-19 expenses 2 — 3.1 Care and maintenance costs 3 — 24.5 Write-down of assets 0.6 3.5 Restructuring costs — 1.0 Other 6.9 5.1 $ 9.1 $ 77.9 1. Changes in asset retirement obligations at closed sites relates to an increase in the asset retirement obligation for Doyon based on the updated closure plan. 2. COVID-19 expenses pertained to incremental costs incurred resulting from the impact of COVID-19 on the operations of the Company, including costs related to incremental labour, transportation, safety and other operational measures and processes implemented to manage the impact of COVID-19. These costs are included in operating costs for the 2022 financial year. 3. Westwood mine was on care and maintenance between October 30, 2020 and June 1, 2021 due to a seismic event.

FINANCE COSTS (Tables)

FINANCE COSTS (Tables)	12 Months Ended
	Dec. 31, 2022
Borrowing costs [abstract]
Components of financing costs	Years ended December 31, Notes 2022 2021 Credit facility fees $ 3.0 $ 3.9 Accretion expense - other 2.1 — Accretion expense - gold prepayment 1 20 — — Interest expense 1 — — Other finance costs 3.5 1.3 $ 8.6 $ 5.2 1. For the year ended December 31, 2022,

INTEREST INCOME, DERIVATIVES _2

INTEREST INCOME, DERIVATIVES AND OTHER INVESTMENT GAINS (LOSSES) (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Schedule of interest income and derivatives and other investment gains (losses)	Years ended December 31, Notes 2022 2021 Interest income $ 8.5 $ 3.7 Gains (losses) on non-hedge derivatives and warrants 21(d) 3.1 (8.0) Gain on sale of royalties 1 — 45.9 Insurance recoveries 1.2 — Gain on sale of investment in INV Metals 2 — 16.1 Fair value of deferred consideration from the sale of Sadiola 0.7 4.6 Other gains (losses) 0.5 (1.0) $ 14.0 $ 61.3 1. The Company sold 35 royalties on various non-core exploration and development properties for cash consideration of $46.2 million. After transaction costs of $0.3 million, the Company recognized a gain of $45.9 million. 2. In 2021, Dundee Precious Metals Inc. ("DPM") completed the acquisition of INV Metals. As a result, the Company received 4.9 million common shares of DPM valued at $28.7 million. The Company recognized a gain of $16.1 million in 2021. The Company sold 4.9 million of the DPM shares during the year ended December 31, 2022 for proceeds of $26.2 million. The loss of $0.5 million was recorded in other comprehensive income.

EXPENSES BY NATURE (Tables)

EXPENSES BY NATURE (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Summary of expenses by nature	The following employee benefits expenses are included in cost of sales, general and administrative expenses, exploration expenses and other expenses. Years ended December 31, 2022 2021 Salaries, short-term incentives, and other benefits $ 177.2 $ 159.8 Share-based compensation 4.8 6.1 Other 6.9 4.8 $ 188.9 $ 170.7

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings per share [abstract]
Earnings (loss) per share computations	Basic and diluted loss per share computation Years ended December 31, 2022 2021 Numerator Net loss from continuing operations attributable to equity holders $ (55.5) $ (95.8) Net loss from discontinued operations attributable to equity holders $ (14.6) $ (158.6) Net loss attributable to equity holders $ (70.1) $ (254.4) Denominator (in millions) Weighted average number of common shares (basic and diluted) 478.6 476.5 Basic and diluted loss from continuing operations per share attributable to $ (0.12) $ (0.20) Basic and diluted loss from discontinued operations per share attributable to $ (0.03) $ (0.33) Basic and diluted loss per share attributable to equity holders $ (0.15) $ (0.53) Equity instruments excluded from the computation of diluted earnings (loss) per share which could be dilutive in the future were as follows: Years ended December 31, (in millions) 2022 2021 Options 4.7 5.1 Share units 6.3 6.9 11.0 12.0

CASH FLOW ITEMS (Tables)

CASH FLOW ITEMS (Tables)	12 Months Ended
	Dec. 31, 2022
Cash Flow Statement [Abstract]
Adjustments for other non-cash items within operating activities	(a) Adjustments for other non-cash items within operating activities Years ended December 31, Notes 2022 2021 Share-based compensation $ 5.1 $ 6.7 Write-down of assets 2.0 3.5 Changes in estimates of asset retirement obligations at closed sites 30 1.6 40.7 Interest income 32 (8.5) (3.7) Fair value of deferred consideration from the sale of Sadiola (0.7) (4.6) Effects of exchange rate fluctuation on cash and cash equivalents 17.1 9.7 Effects of exchange rate fluctuation on restricted cash 2.1 2.9 Gain on sale of royalties 32 — (45.9) Gain on sale of investment in INV Metals Inc. 32 — (16.1) Insurance recoveries 32 (1.2) — Employee service provision 2.1 2.8 Other (3.8) (11.1) $ 15.8 $ (15.1)
Movements in non-cash working capital items and non-current ore stockpiles	Movements in non-cash working capital items and non-current ore stockpiles Years ended December 31, 2022 2021 Receivables and other current assets $ (36.9) $ 16.7 Inventories and non-current ore stockpiles (32.6) (23.1) Accounts payable and accrued liabilities 28.9 8.2 $ (40.6) $ 1.8
Schedule of other investing activities	Other investing activities Years ended December 31, Notes 2022 2021 Cash received on sale of Sadiola $ — $ 1.8 Disposition (acquisition) of investments 10.3 (0.2) Interest received 8.4 3.6 Increase in restricted cash (16.0) (6.0) Purchase of additional common shares of associate — (1.7) Capital expenditures for exploration and evaluation assets 12 (1.9) (1.9) Acquisition of exploration and evaluation assets 12 — (5.0) Acquisition of royalty interests 13 — (7.2) Acquisition of non-controlling interests (0.7) — Other (8.4) (1.9) $ (8.3) $ (18.5)
Reconciliation of long-term debt arising from financing activities	Reconciliation of long-term debt arising from financing activities Notes Equipment loans 5.75% senior notes Credit facility Total Balance, January 1, 2021 $ 28.0 $ 438.6 $ — $ 466.6 Cash changes: Repayments (7.7) — — (7.7) Non-cash changes: Amortization of deferred financing charges — 0.9 — 0.9 Foreign currency translation (1.6) — — (1.6) Change in fair value of embedded derivative — 6.9 — 6.9 Other — (0.7) — (0.7) Balance, December 31, 2021 $ 18.7 $ 445.7 $ — $ 464.4 Cash changes: Proceeds 6.0 — 455.0 461.0 Repayments (7.4) — — (7.4) Non-cash changes: Amortization of deferred financing charges 0.1 0.9 — 1.0 Foreign currency translation (1.3) — — (1.3) Change in fair value of embedded derivative — 1.5 — 1.5 Other — (0.5) — (0.5) Balance, December 31, 2022 $ 16.1 $ 447.6 $ 455.0 $ 918.7

SEGMENTED INFORMATION (Tables)

SEGMENTED INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Segments [Abstract]
Disclosure of operating segments	December 31, 2022 December 31, 2021 Total non- Total Total Total non- Total Total Gold mines Burkina Faso $ 798.0 $ 1,183.0 $ 287.7 $ 860.0 $ 1,153.4 $ 275.4 Canada 316.8 348.7 226.4 339.8 368.7 260.7 Total gold mines 1,114.8 1,531.7 514.1 1,199.8 1,522.1 536.1 Côté Gold project 1,696.9 1,821.6 209.5 1,022.8 1,118.1 109.0 Exploration and evaluation and development 18.8 22.0 1.8 19.8 45.0 5.8 Corporate 73.3 264.2 1,216.6 98.4 453.1 684.3 Assets held for sale 1 — 785.6 276.3 679.7 833.3 319.3 Total $ 2,903.8 $ 4,425.1 $ 2,218.3 $ 3,020.5 $ 3,971.6 $ 1,654.5 1. Includes assets and liabilities held for sale relating to the Rosebel mine and the Bambouk assets (note 5). ______________________________ 1. The Côté Gold project is considered a separate operating segment following the decision to proceed with construction in July 2020 as the financial information for the project is reviewed regularly by the Company’s CODM to assess the performance of the project and to make resource allocation decisions. The segment includes the financial information of the Côté unincorporated joint venture as well as other financial information for the Côté Gold project outside of the Côté UJV. Year ended December 31, 2022 Consolidated statements of earnings (loss) information Capital 4 Revenues Cost of sales 1 Depreciation expense 2 General and administrative 3 Exploration Impairment Other Earnings Gold mines Burkina Faso $ 883.3 $ 431.2 $ 220.2 $ — $ 0.2 $ 11.5 $ 0.7 $ 219.5 $ 162.6 Canada 120.6 139.2 19.9 — — — 2.9 (41.4) 35.1 Total gold mines 1,003.9 570.4 240.1 — 0.2 11.5 3.6 178.1 197.7 Côté Gold project — — — 1.3 3.0 — — (4.3) 531.7 Exploration and evaluation and development — — — 0.2 25.2 — 3.3 (28.7) 13.9 Corporate 5 (45.1) — 0.4 50.5 — 5.6 2.2 (103.8) 1.3 Total continuing operations $ 958.8 $ 570.4 $ 240.5 $ 52.0 $ 28.4 $ 17.1 $ 9.1 $ 41.3 $ 744.6 Discontinued operations 6 405.2 286.8 43.9 3.5 1.2 110.1 2.5 (42.8) 130.8 Total $ 1,364.0 $ 857.2 $ 284.4 $ 55.5 $ 29.6 $ 127.2 $ 11.6 $ (1.5) $ 875.4 1. Excludes depreciation expense. 2. Depreciation expense excludes depreciation related to corporate office assets, which is included in general and administrative expenses. 3. Includes depreciation expense relating to corporate and exploration and evaluation assets. 4. Includes cash expenditures for property, plant and equipment and exploration and evaluation assets. 5. Includes impact on revenues of delivering ounces into 2019 Prepay Arrangement and earnings from royalty interests. 6. Discontinued operations relating to the Rosebel mine and Saramacca pit in Suriname (note 5). Year ended December 31, 2021 Consolidated statements of earnings (loss) information Capital 4 Revenues Cost of sales 1 Depreciation expense 2 General and administrative 3 Exploration Impairment Other Earnings Gold mines Burkina Faso $ 813.9 $ 472.1 $ 251.6 $ — $ 1.2 $ — $ 5.6 $ 83.4 $ 135.6 Canada 5 61.6 77.0 11.3 — — — 67.2 (93.9) 14.3 Total gold mines 875.5 549.1 262.9 — 1.2 — 72.8 (10.5) 149.9 Côté Gold project — — — 0.9 2.9 — — (3.8) 343.0 Exploration and evaluation and development — — — 0.3 31.0 — 0.4 (31.7) 33.6 Corporate 6 — — 1.3 37.6 — 15.0 4.7 (58.6) 0.6 Total continuing operations $ 875.5 $ 549.1 $ 264.2 $ 38.8 $ 35.1 $ 15.0 $ 77.9 $ (104.6) $ 527.1 Discontinued operations 7 276.2 260.1 75.6 3.2 3.0 190.1 14.1 (269.9) 98.6 Total $ 1,151.7 $ 809.2 $ 339.8 $ 42.0 $ 38.1 $ 205.1 $ 92.0 $ (374.5) $ 625.7 1. Excludes depreciation expense. 2. Depreciation expense excludes depreciation related to corporate office assets, which is included in general and administrative expenses. 3. Includes depreciation expense relating to corporate and exploration and evaluation assets. 4. Includes cash expenditures for property, plant and equipment, exploration and evaluation assets. 5. Changes in asset retirement obligation for Doyon closed site included in other expenses. 6. Includes earnings from royalty interests.

COMMITMENTS (Tables)

COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments [Abstract]
Disclosure of commitments and payments due by period	December 31, 2022 December 31, 2021 Purchase obligations $ 114.6 $ 64.0 Capital expenditure obligations 347.0 423.7 Lease obligations 33.7 20.9 $ 495.3 $ 508.6 (a) Commitments – payments due by period As at December 31, 2022 Total <1 yr 1 1-2 yrs 2 3-4 yrs 3 >4 yrs 4 Purchase obligations $ 114.6 $ 102.3 $ 3.8 $ 4.8 $ 3.7 Capital expenditure obligations 347.0 327.2 15.8 4.0 — Lease obligations 33.7 8.4 15.8 4.3 5.2 $ 495.3 $ 437.9 $ 35.4 $ 13.1 $ 8.9 1. Due over the period from January 1, 2023 to December 31, 2023. 2. Due over the period from January 1, 2024 to December 31, 2025. 3. Due over the period from January 1, 2026 to December 31, 2027. 4. Due from January 1, 2028 and beyond.
Disclosure of royalty expense commitments	Production from certain mining operations is subject to third party royalties (included in cost of sales) based on various methods of calculation summarized as follows: December 31, 2022 December 31, 2021 Continuing operations Essakane 1 $ 43.8 $ 40.7 Discontinued operations Rosebel 2 26.8 19.9 $ 70.6 $ 60.6 1. Royalty based on a percentage of gold sold applied to the gold market price the day before shipment; the royalty percentage varies according to the gold market price: 3% if the gold market price is lower or equal to $1,000 per ounce, 4% if the gold market price is between $1,000 and $1,300 per ounce, or 5% if the gold market price is above $1,300 per ounce. 2. 2% in-kind royalty per ounce of gold production and price participation of 6.5% on the amount exceeding a market price of $425 per ounce when applicable, using for each calendar quarter the average market price determined by the London Gold Fix P.M. In addition, 0.25% of all minerals produced at Rosebel are payable to a charitable foundation for the purpose of promoting local development of natural resources within Suriname.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party [Abstract]
Disclosure of transactions between related parties	Compensation breakdown for key management personnel, comprising of the Company’s directors and executive officers, is as follows: Years ended December 31, 2022 2021 Salaries and other benefits $ 5.8 $ 6.0 Retirement benefits 2.4 0.3 Share-based payments 2.6 3.1 $ 10.8 $ 9.4

CORPORATE INFORMATION AND NAT_2

CORPORATE INFORMATION AND NATURE OF OPERATIONS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Jan. 31, 2023
Côté Gold project | Bottom of range
Disclosure of joint ventures [line items]
Estimated Construction Costs	$ 800
Côté Gold project | Top of range
Disclosure of joint ventures [line items]
Estimated Construction Costs	$ 875
Forecast | Unincorporated Joint Venture | Sumitomo Metal Mining Co Ltd
Disclosure of joint ventures [line items]
Commitments in relation to joint ventures		$ 340

BASIS OF PREPARATION (Details)

BASIS OF PREPARATION (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Essakane mine
Disclosure of unconsolidated joint ventures/divisions [line items]
Ownership interest in subsidiary/divisions	90%	90%
Rosebel Gold Mines N.V.
Disclosure of unconsolidated joint ventures/divisions [line items]
Ownership interest in subsidiary/divisions	95%	95%
Doyon division including the Westwood mine2
Disclosure of unconsolidated joint ventures/divisions [line items]
Ownership interest in subsidiary/divisions	100%	100%
Côté Gold division
Disclosure of unconsolidated joint ventures/divisions [line items]
Ownership interest in subsidiary/divisions	70%	70%
Proportion of ownership interest in mineral tenure	64.75%
Côté Gold division | Sumitomo Metal Mining Co Ltd
Disclosure of unconsolidated joint ventures/divisions [line items]
Ownership interest in unincorporated joint venture	70%
Boto3
Disclosure of unconsolidated joint ventures/divisions [line items]
Ownership interest in subsidiary/divisions	90%	90%
Euro Ressources S.A.
Disclosure of unconsolidated joint ventures/divisions [line items]
Ownership interest in subsidiary/divisions	90%	90%
Merrex Gold Inc.
Disclosure of unconsolidated joint ventures/divisions [line items]
Ownership interest in subsidiary/divisions	100%	100%

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2022
Plant and Equipment | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment useful life	3 years
Plant and Equipment | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment useful life	15 years
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment useful life	20 years

ASSETS AND LIABILITIES HELD F_3

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATIONS - Narrative (Details) - USD ($) $ in Millions				9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jan. 31, 2023	Oct. 18, 2022	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Rosebel CGU
Disclosure of non-current assets held for sale and discontinued operations [Line Items]
Impairment charge						$ 205.1
Impairment charge						132.9
Recoverable amount						373.8
Discontinued operations | Rosebel Mine
Disclosure of non-current assets held for sale and discontinued operations [Line Items]
Proportion of ownership interest in subsidiary			95%
Impairment charge					$ 110.1
Impairment charge					$ 70.5
Discontinued operations | Bambouk
Disclosure of non-current assets held for sale and discontinued operations [Line Items]
Proportion of ownership interest in subsidiary					100%
Discontinued operations | Rosebel CGU
Disclosure of non-current assets held for sale and discontinued operations [Line Items]
Impairment charge						190.1
Discontinued operations | Rosebel CGU, Euro Royalties
Disclosure of non-current assets held for sale and discontinued operations [Line Items]
Impairment charge						$ 15
Discontinued operations | Forecast | Rosebel Mine
Disclosure of non-current assets held for sale and discontinued operations [Line Items]
Portion of consideration paid (received) consisting of cash and cash equivalents and working capital adjustment	$ (24.8)
Discontinued operations | Forecast | Bambouk
Disclosure of non-current assets held for sale and discontinued operations [Line Items]
Proportion of ownership interest in subsidiary				90%
Consideration paid (received)				$ 282
Total assets, consideration to be received				282
Total assets, consideration received, deferred payment				$ 30
Discontinued operations | Disposal of major subsidiary | Rosebel Mine
Disclosure of non-current assets held for sale and discontinued operations [Line Items]
Portion of consideration paid (received) consisting of cash and cash equivalents and working capital adjustment		$ (371.5)
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations		360
Cash and cash equivalents in subsidiary or businesses acquired or disposed		15
Proceeds from sales of interests in associates, working capital adjustment		$ 3.5

ASSETS AND LIABILITIES HELD F_4

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATIONS - Net (Loss) Earnings from Discontinued Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of non-current assets held for sale and discontinued operations [Line Items]
Revenues	$ 958.8	$ 875.5
Cost of sales	(810.9)	(813.3)
General and administrative expenses	(52)	(38.8)
Exploration expenses	(28.4)	(35.1)
Impairment charge	(17.1)	(15)
Other expenses	(9.1)	(77.9)
Finance costs	(8.6)	(5.2)
Foreign exchange gain	(5)	(6)
Interest income, derivatives and other investment gains	14	61.3
Earnings (loss) before income taxes	41.7	(54.5)
Income tax recovery	20.6	97.9
Net earnings (loss) from discontinued operations	(16.4)	(167.2)
Discontinued operations
Disclosure of non-current assets held for sale and discontinued operations [Line Items]
Revenues	405.2	276.2
Cost of sales	(330.7)	(335.7)
General and administrative expenses	(3.5)	(3.2)
Exploration expenses	(1.2)	(3)
Impairment charge	(110.1)	(190.1)
Other expenses	(2.5)	(14.1)
Finance costs	(1.2)	0
Foreign exchange gain	0.4	0
Interest income, derivatives and other investment gains	6.6	4.8
Earnings (loss) before income taxes	$ (37)	$ (265.1)

ASSETS AND LIABILITIES HELD F_5

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATIONS - Assets and liabilities included in the held-for-sale categories (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of analysis of single amount of discontinued operations [abstract]
Cash and cash equivalents	$ 407.8	$ 544.9	$ 941.5
Receivables and other current assets	128	96.5
Inventories	199.9	302.1
Property, plant and equipment	2,598	2,587.9
Other non-current assets	128.8	204.6
Assets	4,425.1	3,971.6
Accounts payable and accrued liabilities	294.1	304.4
Current portion of provisions	5.6	6.5
Deferred income tax liabilities	22.6	61.2
Lease liabilities	68.7	44.2
Provisions	310.4	470.2
Other liabilities	19.6	40.3
Liabilities	2,218.3	$ 1,654.5
Assets and liabilities classified as held for sale | Rosebel Mine
Disclosure of analysis of single amount of discontinued operations [abstract]
Cash and cash equivalents	38.5
Receivables and other current assets	4.9
Inventories	155.8
Property, plant and equipment	435.8
Other non-current assets	34.6
Assets	669.6
Accounts payable and accrued liabilities	84.2
Current portion of provisions	4.2
Deferred income tax liabilities	17.4
Lease liabilities	39.5
Provisions	103.8
Other liabilities	19.5
Liabilities	268.6
Assets and liabilities classified as held for sale | Bambouk
Disclosure of analysis of single amount of discontinued operations [abstract]
Cash and cash equivalents	2.3
Receivables and other current assets	34.1
Property, plant and equipment	78.5
Other non-current assets	1.1
Assets	116
Accounts payable and accrued liabilities	7.7
Liabilities	$ 7.7

UNINCORPOATED ARRANGEMENT (Deta

UNINCORPOATED ARRANGEMENT (Details) - USD ($) $ in Millions		2 Months Ended	12 Months Ended
	Jan. 31, 2023	Feb. 16, 2023	Dec. 31, 2022
Sumitomo Metal Mining Co Ltd
Disclosure of joint ventures [line items]
Proportion of voting rights held in joint venture transferred	10%
Unincorporated Joint Venture
Disclosure of joint ventures [line items]
Proportion of voting rights held in joint venture			70%
Unincorporated Joint Venture | Disposal of major subsidiary
Disclosure of joint ventures [line items]
Increase (decrease) In proportion of voting rights held in joint venture		(5.00%)
Unincorporated Joint Venture | Sumitomo Metal Mining Co Ltd
Disclosure of joint ventures [line items]
Proportion of voting rights held in joint venture			70%
Unincorporated Joint Venture | Sumitomo Metal Mining Co Ltd | Disposal of major subsidiary
Disclosure of joint ventures [line items]
Proportion of voting rights held in joint venture		65%
Commitments in relation to joint ventures		$ 126.4
Unincorporated Joint Venture | Sumitomo Metal Mining Co Ltd | Forecast
Disclosure of joint ventures [line items]
Commitments in relation to joint ventures	$ 340

CASH AND CASH EQUIVALENTS (Deta

CASH AND CASH EQUIVALENTS (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Cash	$ 407.8	$ 429.7
Short-term deposits with initial maturities of three months or less	0	115.2
Cash and cash equivalents	$ 407.8	$ 544.9	$ 941.5

RESTRICTED CASH (Details)

RESTRICTED CASH (Details) $ in Millions, XAF in Billions	Dec. 31, 2022 USD ($)	Dec. 31, 2022 XAF	Dec. 31, 2021 USD ($)	Dec. 31, 2021 XAF
Schedule Of Fair Value, Off-balance Sheet Risks1 [Line Items]
Non-current restricted cash	$ 56.3		$ 42.2
Essakane mine
Schedule Of Fair Value, Off-balance Sheet Risks1 [Line Items]
Non-current restricted cash	45.3	XAF 27.8	42.2	XAF 24.4
Doyon and Côté Gold
Schedule Of Fair Value, Off-balance Sheet Risks1 [Line Items]
Collateral for surety bonds issued for Guarantee of certain environmental closure costs obligations	$ 11		$ 0

RECEIVABLES AND OTHER CURRENT_3

RECEIVABLES AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Income taxes receivable	$ 0.5	$ 0.5
Receivables from governments	78.5	40
Deferred consideration from the sale of Sadiola	1.2	1.2
Other receivables	4	6.7
Total receivables	84.2	48.4
Prepayment for other assets	0	0.3
Prepaid expenses	13.4	17.1
Hedge derivatives	21.3	30.7
Non-hedge derivatives	9.1	0
Receivables and other current assets	$ 128	$ 96.5

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Finished goods	$ 42.6	$ 95.2
Ore stockpiles	30.4	33.6
Mine supplies	126.9	173.3
Current inventories	199.9	302.1
Non-current ore stockpiles	92.4	124.1
Inventories	$ 292.3	$ 426.2

INVENTORIES - Narrative (Detail

INVENTORIES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finished Goods
Disclosure of Inventories [Line Items]
Inventory write-down	$ 6.7	$ 7.8
Ore Stockpiles - Current
Disclosure of Inventories [Line Items]
Inventory write-down	2.1	6.9
Ore Stockpiles - Non-Current
Disclosure of Inventories [Line Items]
Inventory write-down	17	73.8
Mine Supplies
Disclosure of Inventories [Line Items]
Inventory write-down	$ 2.4	$ 4.8

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Disclosure of property, plant and equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	$ 2,587.9
Reclassification to assets held for sale	(1,261.4)
Balance, end of the year	$ 2,598	$ 2,587.9
Unincorporated Joint Venture
Reconciliation of changes in property, plant and equipment [abstract]
Proportion of voting rights held in joint venture	70%
Unincorporated Joint Venture | Sumitomo Metal Mining Co Ltd
Reconciliation of changes in property, plant and equipment [abstract]
Proportion of voting rights held in joint venture	70%
Construction in progress
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	$ 1,078.6
Reclassification to assets held for sale	0
Balance, end of the year	1,563.9	1,078.6
Mining properties
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	885.7
Reclassification to assets held for sale	(749.1)
Balance, end of the year	543.7	885.7
Plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	559.3
Reclassification to assets held for sale	(461.4)
Balance, end of the year	419.3	559.3
Right-of-use assets
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	64.3
Reclassification to assets held for sale	(50.9)
Balance, end of the year	71.1	64.3
Gross carrying amount
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	6,470.1	5,790.2
Additions	1,036.7	721.7
Changes in asset retirement obligations	(22.4)	42
Disposals	(54.4)	(83.8)
Transfers within property, plant and equipment	0	0
Reclassification to assets held for sale	(1,775.7)
Balance, end of the year	5,654.3	6,470.1
Gross carrying amount | Construction in progress
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	1,078.6	624.8
Additions	638.7	474.8
Changes in asset retirement obligations	0	0
Disposals	0	0
Transfers within property, plant and equipment	(73.8)	(21)
Reclassification to assets held for sale	(79.6)
Balance, end of the year	1,563.9	1,078.6
Gross carrying amount | Mining properties
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	3,305	3,106.6
Additions	221.7	142.3
Changes in asset retirement obligations	(22.4)	42
Disposals	0	0
Transfers within property, plant and equipment	25.1	14.1
Reclassification to assets held for sale	(1,022.6)
Balance, end of the year	2,506.8	3,305
Gross carrying amount | Plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	1,977.9	1,966.6
Additions	100.8	83.2
Changes in asset retirement obligations	0	0
Disposals	(49.6)	(79.4)
Transfers within property, plant and equipment	52.6	7.5
Reclassification to assets held for sale	(583.5)
Balance, end of the year	1,498.2	1,977.9
Gross carrying amount | Right-of-use assets
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	108.6	92.2
Additions	75.5	21.4
Changes in asset retirement obligations	0	0
Disposals	(4.8)	(4.4)
Transfers within property, plant and equipment	(3.9)	(0.6)
Reclassification to assets held for sale	(90)
Balance, end of the year	85.4	108.6
Accumulated depreciation, amortisation and impairment [member]
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	(3,882.2)	(3,428.2)
Depreciation expense	326.6	327.4
Disposals	51.1	78.5
Impairment charge	160	205.1
Transfers within property, plant and equipment	0
Balance, end of the year	(3,056.3)	(3,882.2)
Accumulated depreciation, amortisation and impairment [member] | Construction in progress
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	0	0
Depreciation expense	0	0
Disposals	0	0
Impairment charge	0	0
Transfers within property, plant and equipment	0
Balance, end of the year	0	0
Accumulated depreciation, amortisation and impairment [member] | Mining properties
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	(2,419.3)	(2,084.8)
Depreciation expense	183.8	180.4
Disposals	0	0
Impairment charge	109.1	154.1
Transfers within property, plant and equipment	0
Balance, end of the year	(1,963.1)	(2,419.3)
Accumulated depreciation, amortisation and impairment [member] | Plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	(1,418.6)	(1,324)
Depreciation expense	126.9	131.6
Disposals	46.7	74.3
Impairment charge	39.5	37.3
Transfers within property, plant and equipment	2
Balance, end of the year	(1,078.9)	(1,418.6)
Accumulated depreciation, amortisation and impairment [member] | Right-of-use assets
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	(44.3)	(19.4)
Depreciation expense	15.9	15.4
Disposals	4.4	4.2
Impairment charge	11.4	13.7
Transfers within property, plant and equipment	(2)
Balance, end of the year	$ (14.3)	$ (44.3)

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 23, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Quoted borrowing costs capitalised	$ 49	$ 38.3
Borrowing costs capitalized, weighted average interest rate	5.82%	5.80%
5.75% senior notes | Fixed interest rate
Disclosure of detailed information about property, plant and equipment [line items]
Interest rate	5.75%	5.75%	5.75%
Mining properties
Disclosure of detailed information about property, plant and equipment [line items]
Mining properties, stripping costs capitalized	$ 196.6	$ 192
Mining properties, stripping costs capitalized during period	109.7	85
Mining properties, stripping costs, depreciation expense	$ 105	$ 80.1

EXPLORATION AND EVALUATION AS_3

EXPLORATION AND EVALUATION ASSETS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	$ 2,587.9
Exploration and evaluation expenditures	28.4	$ 35.1
Balance, end of the year	2,598	2,587.9
Exploration and evaluation assets
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	61.7	54.8
Acquired exploration and evaluation assets		5
Reclassification to assets held for sale	(34.1)
Impairment charge	(1.2)
Reclassification to other	0
Exploration and evaluation expenditures	1.9	1.9
Balance, end of the year	28.3	61.7
Exploration and evaluation assets | Diakha-Siribaya Gold project
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	36.6	36.6
Acquired exploration and evaluation assets		0
Reclassification to assets held for sale	(34.1)
Impairment charge	(1.2)
Reclassification to other	(1.3)
Exploration and evaluation expenditures	0	0
Balance, end of the year	0	36.6
Exploration and evaluation assets | Fayolle property
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	9.2	7.3
Acquired exploration and evaluation assets		0
Reclassification to assets held for sale	0
Impairment charge	0
Reclassification to other	0
Exploration and evaluation expenditures	1.9	1.9
Balance, end of the year	11.1	9.2
Exploration and evaluation assets | Monster Lake project
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	7.8	7.8
Acquired exploration and evaluation assets		0
Reclassification to assets held for sale	0
Impairment charge	0
Reclassification to other	0
Exploration and evaluation expenditures	0	0
Balance, end of the year	7.8	7.8
Exploration and evaluation assets | Other Projects
Reconciliation of changes in property, plant and equipment [abstract]
Balance, beginning of the year	8.1	3.1
Acquired exploration and evaluation assets		5
Reclassification to assets held for sale	0
Impairment charge	0
Reclassification to other	1.3
Exploration and evaluation expenditures	0	0
Balance, end of the year	$ 9.4	$ 8.1

OTHER NON-CURRENT ASSETS (Detai

OTHER NON-CURRENT ASSETS (Details) - USD ($) $ in Millions		12 Months Ended
	Mar. 06, 2017	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2017
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Deferred consideration from the sale of Sadiola		$ 19.6	$ 18.9
Advances for the purchase of capital equipment		66.4	44.6
Receivable from Staatsolie		0	10.7
Income taxes receivable		2.7	27
Royalty interests		7.2	12.8
Long-term prepayment		3.6	4
Hedge derivatives		7	34
Non-hedge derivatives		6.7	1.8
Other		7.5	5.7
Other assets		128.8	204.6
Proceeds from sale of marketable securities		27.6	0.5
Gain (loss) on sale of marketable securities recorded in OCI		(0.3)	0.5
Royalty income, interest, impairment		5.6
Contract term	15 years
Prepayment issued during period				$ 4.9
Utilisation of prepayment issued		0.4	0.3
Côté Gold project
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Advances for the purchase of capital equipment		59	33
Marketable securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Marketable securities and bond fund investments		6.1	40.4
Bond fund investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Marketable securities and bond fund investments		$ 2	$ 4.7

OTHER CURRENT LIABILITIES (Deta

OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Current portion of provisions	$ 5.6	$ 6.5
Current portion of other liabilities	18.6	22.7
Current portion of deferred revenue	0	189.7
Other current liabilities	$ 24.2	$ 218.9

PROVISIONS - Provisions (Detail

PROVISIONS - Provisions (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of other provisions [line items]
Total provisions	$ 316	$ 476.7
Current portion of provisions	5.6	6.5
Non-current provisions	310.4	470.2
Asset retirement obligations
Disclosure of other provisions [line items]
Total provisions	298.5	460.4	$ 380
Current portion of provisions	5.6	6.5
Non-current provisions	292.9	453.9
Other
Disclosure of other provisions [line items]
Total provisions	$ 17.5	$ 16.3

PROVISIONS - Asset Retirement O

PROVISIONS - Asset Retirement Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of changes in other provisions [abstract]
Balance, beginning of the year	$ 476.7
Balance, end of the year	316	$ 476.7
Less: current portion	(5.6)	(6.5)
Non-current portion	310.4	470.2
Asset retirement obligations
Reconciliation of changes in other provisions [abstract]
Balance, beginning of the year	460.4	380
Capitalized in property, plant and equipment	(22.4)	42
Changes in asset retirement obligations at closed mines	(36.8)	40.7
Accretion expense	3.1	0
Disbursements	(2)	(2.3)
Reclassification of Rosebel mine obligations to liabilities held for sale	(103.8)	0
Balance, end of the year	298.5	460.4
Less: current portion	(5.6)	(6.5)
Non-current portion	$ 292.9	$ 453.9

PROVISIONS - Narrative (Details

PROVISIONS - Narrative (Details) $ in Millions, $ in Millions	Feb. 16, 2023 USD ($)	Feb. 16, 2023 CAD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CAD ($)
Disclosure of other provisions [line items]
Letters of credit for the guarantee of certain environmental obligations					$ 1.7	$ 2.2
Restricted cash			$ 56.3		42.2
Long-term debt			450		450
Doyon and Côté Gold
Disclosure of other provisions [line items]
Collateral for surety bonds issued for Guarantee of certain environmental closure costs obligations			11		0
Credit Facility
Disclosure of other provisions [line items]
Letters of credit for the guarantee of certain environmental obligations				$ 24.8
Uncollateralized Surety Bonds
Disclosure of other provisions [line items]
Letters of credit for the guarantee of certain environmental obligations			18.4	24.9
Long-term debt			130.2
Credit Facility
Disclosure of other provisions [line items]
Long-term debt	$ 490
Additional letter of credit	$ 10.8	$ 14.4
Essakane Mine
Disclosure of other provisions [line items]
Restricted cash			45.3		42.2
Doyon division including the Westwood mine2
Disclosure of other provisions [line items]
Bonds outstanding to guarantee asset retirement obligations			123.7	167.4	132.3	167.4
Côté Gold Project
Disclosure of other provisions [line items]
Bonds outstanding to guarantee asset retirement obligations			35.8	48.4	37.8	47.9
Doyon and Côté Gold
Disclosure of other provisions [line items]
Bonds outstanding to guarantee asset retirement obligations			$ 159.5	215.8	$ 170.1	$ 215.3
Doyon and Côté Gold | Uncollateralized Surety Bonds
Disclosure of other provisions [line items]
Bonds outstanding to guarantee asset retirement obligations				29.3
Doyon and Côté Gold | Cash Collateral
Disclosure of other provisions [line items]
Bonds outstanding to guarantee asset retirement obligations				$ 10.9

PROVISIONS - Future Disbursemen

PROVISIONS - Future Disbursements (Details) - Dec. 31, 2022 $ in Millions, $ in Millions	CAD ($)	USD ($)
Disclosure of other provisions [line items]
Undiscounted amounts required	$ 290.7	$ 96.5
Doyon Mine and Other Canadian Sites
Disclosure of other provisions [line items]
Undiscounted amounts required	290.7
Essakane and Rosebel Mines
Disclosure of other provisions [line items]
Undiscounted amounts required		96.5
Not later than one year | Doyon Mine and Other Canadian Sites
Disclosure of other provisions [line items]
Undiscounted amounts required	3
Not later than one year | Essakane and Rosebel Mines
Disclosure of other provisions [line items]
Undiscounted amounts required		3.3
2024 | Doyon Mine and Other Canadian Sites
Disclosure of other provisions [line items]
Undiscounted amounts required	3
2024 | Essakane and Rosebel Mines
Disclosure of other provisions [line items]
Undiscounted amounts required		3.3
2025 | Doyon Mine and Other Canadian Sites
Disclosure of other provisions [line items]
Undiscounted amounts required	16
2025 | Essakane and Rosebel Mines
Disclosure of other provisions [line items]
Undiscounted amounts required		2.4
2026 | Doyon Mine and Other Canadian Sites
Disclosure of other provisions [line items]
Undiscounted amounts required	12.5
2026 | Essakane and Rosebel Mines
Disclosure of other provisions [line items]
Undiscounted amounts required		3.4
2027 | Doyon Mine and Other Canadian Sites
Disclosure of other provisions [line items]
Undiscounted amounts required	7.7
2027 | Essakane and Rosebel Mines
Disclosure of other provisions [line items]
Undiscounted amounts required		3.2
2028 onwards | Doyon Mine and Other Canadian Sites
Disclosure of other provisions [line items]
Undiscounted amounts required	$ 248.5
2028 onwards | Essakane and Rosebel Mines
Disclosure of other provisions [line items]
Undiscounted amounts required		$ 80.9

PROVISIONS - Estimated Undiscou

PROVISIONS - Estimated Undiscounted Amounts Of Cash Flows Required To Settle Obligations (Details) - Dec. 31, 2022 $ in Millions, $ in Millions	CAD ($)	USD ($)
Disclosure of other provisions [line items]
Undiscounted amounts required	$ 290.7	$ 96.5
Essakane mine
Disclosure of other provisions [line items]
Undiscounted amounts required	0	96.5
Doyon division, including Westwood mine
Disclosure of other provisions [line items]
Undiscounted amounts required	245.3	0
Other Canadian sites
Disclosure of other provisions [line items]
Undiscounted amounts required	45.4	0
Rosebel mine | Discontinued operations
Disclosure of other provisions [line items]
Undiscounted amounts required	$ 0	$ 134.3

LEASES (Details)

LEASES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of leases [Roll Forward]
Balance, beginning of year	$ 65.6	$ 66.8
Additions	72.1	18.1
Interest expense	3.1	2.6
Foreign exchange impact	(2.9)	(0.4)
Principal lease payments	(21.3)	(18.9)
Interest payments	(3.3)	(2.6)
Reclassification of Rosebel mine leases to liabilities held for sale	(39.5)	0
Balance, end of year	73.8	65.6
Current portion	5.1	21.4
Non-current portion	68.7	44.2
Lease obligations	73.8	65.6
Short-term and low-value leases	35.6	37.6
Variable lease payments	$ 24.3	$ 19

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ in Millions	Apr. 29, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Leases [Line Items]
Right-of-use assets, lease agreement value	$ 125
Lease obligations		$ 73.8	$ 65.6	$ 66.8
Sumitomo Metal Mining Co Ltd
Disclosure Of Leases [Line Items]
Ownership interest in joint venture	30%
Right-of-use assets	$ 16.9
Lease obligations	$ 16.9

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Abstract]
Average effective tax rate	187.30%	(61.30%)
Applicable tax rate	26.50%	26.50%
Deferred income tax liability not recognized	$ 593.6	$ 724.1

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Current income tax	$ 77.6	$ 45
Deferred income tax	0.5	(11.6)
Total income tax expense	78.1	33.4
Canadian current income taxes
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Current income tax	1.6	0.3
Foreign current income taxes
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Current income tax	76	44.7
Foreign deferred income taxes - origination and reversal of temporary differences	$ 0.5	$ (11.6)

INCOME TAXES - Reconciliation O

INCOME TAXES - Reconciliation Of Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Abstract]
Earnings (loss) before income taxes	$ 41.7	$ (54.5)
Income tax provision - $26.5%	11	(14.5)
Increase (reduction) in income taxes resulting from:
Earnings in foreign jurisdictions subject to a different tax rate than $26.5%	(7.4)	(7.5)
Permanent items that are not included in income (losses) for tax purposes:
Non-deductible expenses	(3.3)	(1.8)
Income (losses) not recognized for tax purposes	1	(5)
Tax provisions not based on legal entity income or losses for the year:
Provincial mining duty tax	1.4	0.3
Non-resident withholding tax	15.8	12.1
Under (over) tax provisions	2.8	(2.2)
Other	0.8	1.6
Other adjustments:
Unrecognized recoveries in deferred tax provisions	46.7	39
Foreign exchange related to deferred income taxes	9	11.2
Other	0.3	0.2
Total income tax expense	$ 78.1	$ 33.4
Applicable tax rate	26.50%	26.50%

INCOME TAXES - Deferred Income

INCOME TAXES - Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets and liabilities [abstract]
Deferred income tax assets	$ 0	$ 0
Deferred income tax liabilities	(22.6)	(61.2)
Net deferred income tax liabilities	(22.6)	(61.2)	$ (168.8)
Deductible temporary differences for which no deferred tax asset is recognised	1,874.9	1,818.5
Before Offset Amount
Deferred tax assets and liabilities [abstract]
Deferred income tax assets	347.6	249.3
Deferred income tax liabilities	(370.2)	(310.5)
Exploration and evaluation assets
Deferred tax assets and liabilities [abstract]
Deferred income tax assets	307.7	0
Deductible temporary differences for which no deferred tax asset is recognised	380.8	996
Exploration and evaluation assets | Before Offset Amount
Deferred tax assets and liabilities [abstract]
Deferred income tax assets	307.7	0
Non-capital losses
Deferred tax assets and liabilities [abstract]
Deferred income tax assets	0	210.4	58.6
Deductible temporary differences for which no deferred tax asset is recognised	1,186.5	457.2
Non-capital losses | Before Offset Amount
Deferred tax assets and liabilities [abstract]
Deferred income tax assets	0	210.4
Asset retirement obligations
Deferred tax assets and liabilities [abstract]
Deferred income tax assets	2.5	1.7	1.2
Deductible temporary differences for which no deferred tax asset is recognised	213.3	254.2
Asset retirement obligations | Before Offset Amount
Deferred tax assets and liabilities [abstract]
Deferred income tax assets	2.5	1.7
Other assets | Before Offset Amount
Deferred tax assets and liabilities [abstract]
Deferred income tax assets	37.4	37.2
Property, plant and equipment
Deferred tax assets and liabilities [abstract]
Deferred income tax liabilities	(355.3)	(281)	(225.6)
Property, plant and equipment | Before Offset Amount
Deferred tax assets and liabilities [abstract]
Deferred income tax liabilities	(355.3)	(281)
Royalty interests
Deferred tax assets and liabilities [abstract]
Deferred income tax liabilities	(0.3)	(0.4)	(4.6)
Royalty interests | Before Offset Amount
Deferred tax assets and liabilities [abstract]
Deferred income tax liabilities	(0.3)	(0.4)
Marketable securities
Deferred tax assets and liabilities [abstract]
Deferred income tax liabilities	0	0	(0.2)
Inventories and reserves
Deferred tax assets and liabilities [abstract]
Deferred income tax liabilities	(3.1)	(7.4)	(18.5)
Inventories and reserves | Before Offset Amount
Deferred tax assets and liabilities [abstract]
Deferred income tax liabilities	(3.1)	(7.4)
Other liabilities
Deferred tax assets and liabilities [abstract]
Deferred income tax liabilities	(11.5)	(21.7)	(10.5)
Other liabilities | Before Offset Amount
Deferred tax assets and liabilities [abstract]
Deferred income tax liabilities	(11.5)	(21.7)
Net capital losses
Deferred tax assets and liabilities [abstract]
Deductible temporary differences for which no deferred tax asset is recognised	66.2	67.9
Mining duties
Deferred tax assets and liabilities [abstract]
Deductible temporary differences for which no deferred tax asset is recognised	15.1	13.8
Other deductible temporary differences
Deferred tax assets and liabilities [abstract]
Deferred income tax assets	37.4	37.2	$ 30.8
Deductible temporary differences for which no deferred tax asset is recognised	$ 13	$ 29.4

INCOME TAXES - Changes to OCI (

INCOME TAXES - Changes to OCI (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Abstract]
Unrealized change in fair value of marketable securities	$ 0.1	$ (0.4)
Hedges	(0.9)	2.6
Total income taxes related to OCI	$ (0.8)	$ 2.2

INCOME TAXES - Total Unrecogniz

INCOME TAXES - Total Unrecognized Losses (Details) $ in Millions	Dec. 31, 2022 USD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total unrecognized losses	$ 1,186.5
2023
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total unrecognized losses	163.2
2024
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total unrecognized losses	13.5
2025
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total unrecognized losses	44.3
2026
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total unrecognized losses	21.7
2027+
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total unrecognized losses	877.2
No Expiry
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total unrecognized losses	$ 66.6

INCOME TAXES - Deferred Tax Lia

INCOME TAXES - Deferred Tax Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of changes in deferred tax asset (liability) [abstract]
Deferred tax assets opening balance	$ 0
Deferred tax liabilities opening balance	(61.2)
Net deferred income tax liabilities opening balance	(61.2)	$ (168.8)
Statements of earnings	(0.5)	11.6
OCI	0.8	(2.2)
Deferred tax assets ending balance	0	0
Deferred tax liabilities ending balance	(22.6)	(61.2)
Net deferred income tax liabilities ending balance	(22.6)	(61.2)
Discontinued operations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Statements of earnings	38.3	98.2
Exploration and evaluation assets
Reconciliation of changes in deferred tax asset (liability) [abstract]
Deferred tax assets opening balance	0
Statements of earnings	307.7
OCI	0
Deferred tax assets ending balance	307.7	0
Exploration and evaluation assets | Discontinued operations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Statements of earnings	0
Non-capital losses
Reconciliation of changes in deferred tax asset (liability) [abstract]
Deferred tax assets opening balance	210.4	58.6
Statements of earnings	(172.6)	114
OCI	0	0
Deferred tax assets ending balance	0	210.4
Non-capital losses | Discontinued operations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Statements of earnings	(37.8)	37.8
Asset retirement obligations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Deferred tax assets opening balance	1.7	1.2
Statements of earnings	0.8	0.5
OCI	0	0
Deferred tax assets ending balance	2.5	1.7
Asset retirement obligations | Discontinued operations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Statements of earnings	0	0
Other deductible temporary differences
Reconciliation of changes in deferred tax asset (liability) [abstract]
Deferred tax assets opening balance	37.2	30.8
Statements of earnings	(0.7)	9
OCI	0.9	(2.6)
Deferred tax assets ending balance	37.4	37.2
Other deductible temporary differences | Discontinued operations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Statements of earnings	0	0
Plant and equipment
Reconciliation of changes in deferred tax asset (liability) [abstract]
Deferred tax liabilities opening balance	(281)	(225.6)
Statements of earnings	(140.4)	(109.1)
OCI	0	0
Deferred tax liabilities ending balance	(355.3)	(281)
Plant and equipment | Discontinued operations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Statements of earnings	66.1	53.7
Royalty interests
Reconciliation of changes in deferred tax asset (liability) [abstract]
Deferred tax liabilities opening balance	(0.4)	(4.6)
Statements of earnings	0.1	4.2
OCI	0	0
Deferred tax liabilities ending balance	(0.3)	(0.4)
Royalty interests | Discontinued operations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Statements of earnings	0	0
Marketable securities
Reconciliation of changes in deferred tax asset (liability) [abstract]
Deferred tax liabilities opening balance	0	(0.2)
Statements of earnings	0.1	(0.2)
OCI	(0.1)	0.4
Deferred tax liabilities ending balance	0	0
Marketable securities | Discontinued operations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Statements of earnings	0	0
Inventories and reserves
Reconciliation of changes in deferred tax asset (liability) [abstract]
Deferred tax liabilities opening balance	(7.4)	(18.5)
Statements of earnings	(5.7)	4.4
OCI	0	0
Deferred tax liabilities ending balance	(3.1)	(7.4)
Inventories and reserves | Discontinued operations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Statements of earnings	10	6.7
Other liabilities
Reconciliation of changes in deferred tax asset (liability) [abstract]
Deferred tax liabilities opening balance	(21.7)	(10.5)
Statements of earnings	10.2	(11.2)
OCI	0	0
Deferred tax liabilities ending balance	(11.5)	(21.7)
Other liabilities | Discontinued operations
Reconciliation of changes in deferred tax asset (liability) [abstract]
Statements of earnings	$ 0	$ 0

OTHER LIABILITIES (Details)

OTHER LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Other liabilities	$ 38.2	$ 63
Yatela liability	18.5	18.5
Other liabilities	1	11.6
Current portion of other liabilities	18.6	22.7
Non-current portion of other liabilities	19.6	40.3
Hedge derivatives
Disclosure of detailed information about financial instruments [line items]
Other liabilities	4.8	0.7
Non-hedge derivative
Disclosure of detailed information about financial instruments [line items]
Other liabilities	13.9	3
Embedded derivative - Rosebel power purchase agreement
Disclosure of detailed information about financial instruments [line items]
Other liabilities	$ 0	$ 29.2

OTHER LIABILITIES - Narrative (

OTHER LIABILITIES - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Feb. 14, 2019
Disclosure of detailed information about financial instruments [line items]
Yatela liability	$ 18.5	$ 18.5
Yatela
Disclosure of detailed information about financial instruments [line items]
Percentage of voting equity interests acquired by the government of Mali			80%
Consideration transferred, acquisition-date fair value			$ 1
Cash payment by SADEX			37
Yatela liability			$ 18.5

LONG-TERM DEBT AND CREDIT FAC_3

LONG-TERM DEBT AND CREDIT FACILITY - Schedule of Long Term Debt (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Sep. 23, 2020
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 918.7	$ 464.4
Current portion of long-term debt	8.7	7.5
Non-current portion of long-term debt	910	456.9
Credit Facility
Disclosure of detailed information about borrowings [line items]
Borrowings	455	0
5.75% senior notes
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 447.6	$ 445.7
5.75% senior notes | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Interest rate	5.75%	5.75%	5.75%
Equipment loans
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 16.1	$ 18.7

LONG-TERM DEBT AND CREDIT FAC_4

LONG-TERM DEBT AND CREDIT FACILITY - Credit Facilities (Details) $ in Millions	2 Months Ended	12 Months Ended
	Feb. 16, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Feb. 16, 2023 CAD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2021 CAD ($)	Feb. 28, 2021 USD ($)
Disclosure of detailed information about borrowings [line items]
Liabilities		$ 2,218,300,000	$ 1,654,500,000
Letters of credit			1,700,000			$ 2.2
Maximum borrowing capacity		450,000,000	450,000,000
Recurring fair value measurement
Disclosure of detailed information about borrowings [line items]
Liabilities		841,100,000	498,000,000
Credit Facility
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity							$ 500,000,000
Proceeds from non-current borrowings		455,000,000	0
Letters of credit					$ 24.8
Credit Facility Due 2025
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity							$ 490,000,000
Credit Facility
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity	$ 490,000,000
Additional letter of credit	10,800,000			$ 14.4
Repayments of non-current borrowings	$ 9,100,000
Credit Facility | Long-term borrowings [member] | Recurring fair value measurement
Disclosure of detailed information about borrowings [line items]
Liabilities		455,000,000	$ 0
Maximum borrowing capacity		$ 26,600,000

LONG-TERM DEBT AND CREDIT FAC_5

LONG-TERM DEBT AND CREDIT FACILITY - Senior Notes (Details) - USD ($)		12 Months Ended
	Sep. 23, 2020	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [line items]
Borrowing costs capitalised		$ 37,800,000	$ 29,200,000
Maximum borrowing capacity		450,000,000	450,000,000
Assets		4,425,100,000	3,971,600,000
Carrying Amount
Disclosure of detailed information about borrowings [line items]
Assets		535,900,000	728,600,000
Carrying Amount | Embedded derivative
Disclosure of detailed information about borrowings [line items]
Assets		0	1,500,000
5.75% senior notes
Disclosure of detailed information about borrowings [line items]
Face amount	$ 450,000,000
Borrowing costs capitalised	$ 7,500,000
Percentage of principal amount redeemed utilizing equity offering proceeds	40%
Redemption price percentage utilizing equity offering proceeds	101%
Maximum borrowing capacity	$ 454,200,000	$ 450,000,000	$ 450,000,000
5.75% senior notes | Prior to October 15, 2023
Disclosure of detailed information about borrowings [line items]
Redemption price percentage	100%
5.75% senior notes | October 15, 2023
Disclosure of detailed information about borrowings [line items]
Redemption price percentage	104.313%
5.75% senior notes | October 15, 2024
Disclosure of detailed information about borrowings [line items]
Redemption price percentage	102.875%
5.75% senior notes | October 15, 2025
Disclosure of detailed information about borrowings [line items]
Redemption price percentage	101.438%
5.75% senior notes | October 15, 2026 and thereafter
Disclosure of detailed information about borrowings [line items]
Redemption price percentage	100%
5.75% senior notes | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Interest rate	5.75%	5.75%	5.75%

LONG-TERM DEBT AND CREDIT FAC_6

LONG-TERM DEBT AND CREDIT FACILITY - Schedule of Contractual Maturities (Details) - USD ($) $ in Millions		12 Months Ended
	Sep. 23, 2020	Dec. 31, 2022	Dec. 31, 2021
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt		$ 450	$ 450
Borrowing costs capitalised		37.8	29.2
5.75% senior notes
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	$ 454.2	450	450
Contractual cash flows		605.3	631.1
Borrowing costs capitalised	$ 7.5
5.75% senior notes | Unamortized deferred transactions costs
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Borrowing costs capitalised		5.5	6.3
5.75% senior notes | Not later than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual cash flows		25.9	25.9
5.75% senior notes | Later than one year and not later than three years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual cash flows		51.8	51.8
5.75% senior notes | Later than three years and not later than five years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual cash flows		51.8	51.8
5.75% senior notes | Later than five years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual cash flows		475.8	501.6
Equipment loans
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt		16.2	18.9
Contractual cash flows		17.3	20.5
Equipment loans | Unamortized deferred transactions costs
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Borrowing costs capitalised		0.1	0.2
Equipment loans | Not later than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual cash flows		9.1	8.5
Equipment loans | Later than one year and not later than three years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual cash flows		6.8	12
Equipment loans | Later than three years and not later than five years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual cash flows		1.4	0
Equipment loans | Later than five years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual cash flows		$ 0	$ 0

LONG-TERM DEBT AND CREDIT FAC_7

LONG-TERM DEBT AND CREDIT FACILITY - Equipment Loan (Details) - USD ($) $ in Millions	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [line items]
Long-term debt	$ 450		$ 450
Equipment loans
Disclosure of detailed information about borrowings [line items]
Long-term debt	$ 16.2		$ 18.9
Borrowing facilities, maximum borrowing capacity		$ 6.2
Equipment loans | Bottom of range
Disclosure of detailed information about borrowings [line items]
Interest rate	5.23%
Equipment loans | Top of range
Disclosure of detailed information about borrowings [line items]
Interest rate	5.95%

LONG-TERM DEBT AND CREDIT FAC_8

LONG-TERM DEBT AND CREDIT FACILITY - Uncollateralized Surety and Performance Bonds (Details) $ in Millions, $ in Millions	Dec. 31, 2022 CAD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 CAD ($)	Dec. 31, 2021 USD ($)
Disclosure of detailed information about borrowings [line items]
Letters of credit			$ 2.2	$ 1.7
Long-term debt		$ 450		450
Uncollateralized Surety Bonds
Disclosure of detailed information about borrowings [line items]
Letters of credit	$ 24.9	18.4
Long-term debt		130.2
Doyon and Côté Gold
Disclosure of detailed information about borrowings [line items]
Bonds outstanding to guarantee asset retirement obligations uncollateralized	215.8	159.5	215.3	170.1
Doyon and Côté Gold | Uncollateralized Surety Bonds
Disclosure of detailed information about borrowings [line items]
Bonds outstanding to guarantee asset retirement obligations uncollateralized	29.3
Doyon and Côté Gold | Cash Collateral
Disclosure of detailed information about borrowings [line items]
Bonds outstanding to guarantee asset retirement obligations uncollateralized	10.9
Côté Gold project
Disclosure of detailed information about borrowings [line items]
Bonds outstanding to guarantee asset retirement obligations uncollateralized	$ 37.3	$ 27.6	$ 39.1	$ 30.9

DEFERRED REVENUE - Narrative (D

DEFERRED REVENUE - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) oz	Dec. 31, 2021 USD ($) oz	Dec. 31, 2019 USD ($) oz
Disclosure of deferred income [Line Items]
Proceeds from gold prepayment	$ 236,000,000
Gold bullion option contracts per ounce
Disclosure of deferred income [Line Items]
Floor price (in dollars per ounce)			$ 1,300
Cap price (in dollars per ounce)			1,500
Proceeds from gold prepayment	$ 30,000,000		$ 169,800,000
Sales arrangement, monthly amount of product provided | oz			12,500
Sales arrangement, total amount of product provided | oz	150,000
Purchase arrangement, weighted average cost, percentage per annum	0.0538	0.0445
Purchase arrangement, total amount of product provided | oz		150,000
Purchase arrangement, average forward contract price		$ 1,753
Purchase arrangement, average forward contract price, gold basis | oz		50,000
Purchase arrangement, collar range, minimum		$ 1,700
Purchase arrangement, collar range, maximum		$ 2,100
Purchase arrangement, collar range, gold basis | oz		100,000
Cash prepayment, amount to be paid		$ 236,000,000

DEFERRED REVENUE - Changes in D

DEFERRED REVENUE - Changes in Deferred Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue From Contract With Customer [Roll Forward]
Contract liabilities at beginning of period	$ 189.7	$ 179.8
Accretion expense, prepayment on qualifying assets	10.1	9.9
Proceeds from gold prepayment	236
Revenue recognized	(195)
Contract liabilities at end of period	240.8	189.7
Current portion of deferred revenue	0
Deferred revenue	240.8	0
2019 Prepay Arrangement
Revenue From Contract With Customer [Roll Forward]
Contract liabilities at beginning of period	189.7	179.8
Accretion expense, prepayment on qualifying assets	5.3	9.9
Proceeds from gold prepayment	0
Revenue recognized	(195)
Contract liabilities at end of period	0	189.7
Current portion of deferred revenue	0
Deferred revenue	0
2022 Prepay Arrangements
Revenue From Contract With Customer [Roll Forward]
Contract liabilities at beginning of period	0	0
Accretion expense, prepayment on qualifying assets	4.8	0
Proceeds from gold prepayment	236
Revenue recognized	0
Contract liabilities at end of period	240.8	$ 0
Current portion of deferred revenue	0
Deferred revenue	$ 240.8

FINANCIAL INSTRUMENTS - Narrati

FINANCIAL INSTRUMENTS - Narrative (Details) $ in Millions	1 Months Ended	4 Months Ended	12 Months Ended
	Jun. 30, 2022 contract	Dec. 31, 2022 USD ($) contract $ / oz	Dec. 31, 2022 USD ($) $ / bbl contract royalty knockout $ / oz	Dec. 31, 2022 CAD ($) $ / bbl contract royalty knockout	Dec. 31, 2021 USD ($)	Feb. 16, 2023 USD ($)	Dec. 31, 2022 CAD ($) $ / oz	Dec. 31, 2020 USD ($)	Sep. 23, 2020 USD ($)
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents and short-term investments		$ 407.8	$ 407.8		$ 552.5
Long-term debt		450	450		450
Accounts payable and accrued liabilities		294.1	294.1		304.4
Lease obligations		73.8	73.8		65.6			$ 66.8
Carrying amount		$ 918.7	$ 918.7		464.4
Percentage of reasonably possible decrease		10%	10%				10%
Percentage of reasonably possible		10%	10%				10%
Number of contracts | contract			4	4
Term of borrowings			30 months	30 months
Number of contracts exercised | contract	3	0
Gold floor price, per ounce (in usd per ounce) | $ / oz		1,700	1,700				1,700
Gold cap price, per ounce (in usd per ounce) | $ / oz		2,100	2,100				2,100
Gold option increase price, per ounce (in usd per ounce) | $ / oz		2,100	2,100				2,100
Increase in fair value measurement due to reasonably possible increase in unobservable input, recognised in OCI			$ 0.5
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, recognised in OCI			$ 0.5
Contract One
Disclosure of detailed information about financial instruments [line items]
Number of contracts with knockouts | royalty			3	3
Number of knockouts | knockout			4	4
Contract Two
Disclosure of detailed information about financial instruments [line items]
Number of contracts with knockouts | contract			1	1
Number of knockouts | knockout			5	5
Crude Oil Derivative Contracts
Disclosure of detailed information about financial instruments [line items]
Realized hedge losses recognized in profit or loss			$ 1.1		4.1
Hedge ineffectiveness			1.5		0
Scenario One
Disclosure of detailed information about financial instruments [line items]
Currency exchange, cash delivered			7.7
Currency exchange, cash received				$ 10,000,000
Scenario Two
Disclosure of detailed information about financial instruments [line items]
Currency exchange, cash delivered			$ 15.3
Currency exchange, cash received				$ 20,000,000
Minimum
Disclosure of detailed information about financial instruments [line items]
Strike price (usd$ per C$) | $ / bbl			1.30	1.30
Maximum
Disclosure of detailed information about financial instruments [line items]
Strike price (usd$ per C$) | $ / bbl			1.31	1.31
Credit Facility
Disclosure of detailed information about financial instruments [line items]
Long-term debt						$ 490
Carrying amount		$ 455	$ 455		0
Credit Facility | Long-term borrowings [member] | Recurring fair value measurement
Disclosure of detailed information about financial instruments [line items]
Long-term debt		26.6	26.6
5.75% senior notes
Disclosure of detailed information about financial instruments [line items]
Long-term debt		450	450		450				$ 454.2
Carrying amount		447.6	447.6		445.7
Equipment loans
Disclosure of detailed information about financial instruments [line items]
Long-term debt		16.2	16.2		18.9
Carrying amount		$ 16.1	$ 16.1		$ 18.7
Extendable Forward contract
Disclosure of detailed information about financial instruments [line items]
Long-term debt							$ 120,000,000
Strike price (usd$ per C$)				1.32
Borrowings, monthly amount							10,000,000
Borrowings, required borrowings							$ 10,000,000

FINANCIAL INSTRUMENTS - Currenc

FINANCIAL INSTRUMENTS - Currency Exchange Rate Derivative Contracts (Details) - Canadian dollar contracts	Dec. 31, 2022 CAD ($) $ / $
Not later than one year | Bottom of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Contract rate range (in USD per CAD) | $ / $	1.30
Not later than one year | Top of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Contract rate range (in USD per CAD) | $ / $	1.46
Currency risk | Not later than one year
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Face amount | $	$ 335,000,000
Currency risk | 2025
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Face amount | $	$ 335,000,000

FINANCIAL INSTRUMENTS - Curre_2

FINANCIAL INSTRUMENTS - Currency Exchange Risk (Details) - Currency risk - Canadian dollar contracts $ in Millions	12 Months Ended
	Dec. 31, 2022 CAD ($)
Disclosure of detailed information about hedging instruments [line items]
Risk exposure associated with instruments sharing characteristic	$ 3.2
Increase of 10%, sensitivity analysis	28.8
Decrease of 10%, sensitivity analysis	$ (17)

FINANCIAL INSTRUMENTS - Commodi

FINANCIAL INSTRUMENTS - Commodity Price Risk Derivative Contracts (Details)	Dec. 31, 2022 oz $ / bbl $ / oz
Gold Bullion Option Contracts | Not later than one year | Bottom of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Option contracts with strike prices at (USD/Ounce) | $ / bbl	1,700
Gold Bullion Option Contracts | Not later than one year | Top of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Option contracts with strike prices at (USD/Ounce) | $ / bbl	2,700
Gold Bullion Option Contracts | 2024 | Bottom of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Option contracts with strike prices at (USD/Ounce) | $ / bbl	1,700
Gold Bullion Option Contracts | 2024 | Top of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Option contracts with strike prices at (USD/Ounce) | $ / bbl	2,100
Commodity price risk | Brent Crude Oil Option Contracts (barrels)
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Outstanding derivative contracts	698,000
Commodity price risk | Brent Crude Oil Option Contracts (barrels) | Not later than one year
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Outstanding derivative contracts	428,000
Commodity price risk | Brent Crude Oil Option Contracts (barrels) | Not later than one year | Bottom of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Option contracts with strike prices at (USD/Ounce) | $ / oz	41
Commodity price risk | Brent Crude Oil Option Contracts (barrels) | Not later than one year | Top of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Option contracts with strike prices at (USD/Ounce) | $ / oz	65
Commodity price risk | Brent Crude Oil Option Contracts (barrels) | 2024
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Outstanding derivative contracts	270,000
Commodity price risk | Brent Crude Oil Option Contracts (barrels) | 2024 | Bottom of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Option contracts with strike prices at (USD/Ounce) | $ / oz	41
Commodity price risk | Brent Crude Oil Option Contracts (barrels) | 2024 | Top of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Option contracts with strike prices at (USD/Ounce) | $ / oz	55
Commodity price risk | WTI Crude Oil Option Contracts
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Outstanding derivative contracts	69,000
Commodity price risk | WTI Crude Oil Option Contracts | Not later than one year
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Outstanding derivative contracts	69,000
Commodity price risk | WTI Crude Oil Option Contracts | Not later than one year | Bottom of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Option contracts with strike prices at (USD/Ounce) | $ / oz	36
Commodity price risk | WTI Crude Oil Option Contracts | Not later than one year | Top of range
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Option contracts with strike prices at (USD/Ounce) | $ / oz	60
Commodity price risk | WTI Crude Oil Option Contracts | 2024
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Outstanding derivative contracts	0
Commodity price risk | Gold Bullion Option Contracts
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Outstanding derivative contracts	298
Commodity price risk | Gold Bullion Option Contracts | Not later than one year
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Outstanding derivative contracts	198
Commodity price risk | Gold Bullion Option Contracts | 2024
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Outstanding derivative contracts	100

FINANCIAL INSTRUMENTS - Commo_2

FINANCIAL INSTRUMENTS - Commodity Price Risk (Details) - Commodity price risk - Cash flow hedges $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Brent Crude Oil Option Contracts (barrels)
Disclosure of detailed information about hedging instruments [line items]
Risk exposure associated with instruments sharing characteristic	$ 18
Increase of 10%, sensitivity analysis	23.9
Decrease of 10%, sensitivity analysis	13.6
WTI Crude Oil Option Contracts
Disclosure of detailed information about hedging instruments [line items]
Risk exposure associated with instruments sharing characteristic	2.4
Increase of 10%, sensitivity analysis	2.9
Decrease of 10%, sensitivity analysis	1.6
Gold Bullion Option Contracts
Disclosure of detailed information about hedging instruments [line items]
Risk exposure associated with instruments sharing characteristic	(0.1)
Increase of 10%, sensitivity analysis	(25.6)
Decrease of 10%, sensitivity analysis	$ 33

FINANCIAL INSTRUMENTS - Marketa

FINANCIAL INSTRUMENTS - Marketable Securities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financial Instruments [Abstract]
Proceeds from sale of marketable securities	$ 27.6	$ 0.5
Acquisition date fair value of marketable securities sold	(27.9)	0
Gain (loss) on sale of marketable securities recorded in OCI	(0.3)	0.5
Impairment loss on OCI realized on marketable securities sold	(2.6)	(0.3)
Net realized change in fair value of marketable securities	$ (2.9)	$ 0.2

FINANCIAL INSTRUMENTS - Cash Fl

FINANCIAL INSTRUMENTS - Cash Flow Hedge Fair Value Reserve (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Gain (Loss) Recognized in Cash Flow Hedge [Abstract]
Total cash flow hedge assets	$ 23.5	$ 64	$ 34.7
Unrealized gain (loss) recognized in cash flow hedge reserve	29.7	57.8
Realized (gain) loss reclassified or adjusted from cash flow hedge reserve	(45.5)	(33.6)
Premiums paid		1.8
Unrealized (gain) loss reclassified or adjusted from cash flow hedge reserve due to hedge de-designation	(17.3)	0
Time value excluded from hedge relationship	(7.4)	3.3
Current portion of hedge asset	21.3
Non-current portion of hedge asset	7
Current portion of hedge liability	(0.1)
Non-current portion of hedge liability	(4.7)
Hedging Instrument, assets (liabilities)	23.5
Canadian dollar contracts
Gain (Loss) Recognized in Cash Flow Hedge [Abstract]
Total cash flow hedge assets	3.2	24.5	35.1
Unrealized gain (loss) recognized in cash flow hedge reserve	(13.1)	11.4
Realized (gain) loss reclassified or adjusted from cash flow hedge reserve	(7.2)	(20.6)
Premiums paid		0
Unrealized (gain) loss reclassified or adjusted from cash flow hedge reserve due to hedge de-designation	0
Time value excluded from hedge relationship	(1)	(1.4)
Current portion of hedge asset	3.1
Non-current portion of hedge asset	0.2
Current portion of hedge liability	(0.1)
Non-current portion of hedge liability	0
Hedging Instrument, assets (liabilities)	3.2
Oil contracts
Gain (Loss) Recognized in Cash Flow Hedge [Abstract]
Total cash flow hedge assets	20.4	38.5	(8.4)
Unrealized gain (loss) recognized in cash flow hedge reserve	41.4	44.3
Realized (gain) loss reclassified or adjusted from cash flow hedge reserve	(37.5)	(10.9)
Premiums paid		0
Unrealized (gain) loss reclassified or adjusted from cash flow hedge reserve due to hedge de-designation	(17.3)
Time value excluded from hedge relationship	(4.7)	13.5
Current portion of hedge asset	13.7
Non-current portion of hedge asset	6.7
Current portion of hedge liability	0
Non-current portion of hedge liability	0
Hedging Instrument, assets (liabilities)	20.4
Gold price contracts
Gain (Loss) Recognized in Cash Flow Hedge [Abstract]
Total cash flow hedge assets	(0.1)	1	$ 8
Unrealized gain (loss) recognized in cash flow hedge reserve	1.4	2.1
Realized (gain) loss reclassified or adjusted from cash flow hedge reserve	(0.8)	(2.1)
Premiums paid		1.8
Unrealized (gain) loss reclassified or adjusted from cash flow hedge reserve due to hedge de-designation	0
Time value excluded from hedge relationship	(1.7)	$ (8.8)
Current portion of hedge asset	4.5
Non-current portion of hedge asset	0.1
Current portion of hedge liability	0
Non-current portion of hedge liability	(4.7)
Hedging Instrument, assets (liabilities)	$ (0.1)

FINANCIAL INSTRUMENTS - Hedging

FINANCIAL INSTRUMENTS - Hedging Instruments and Hedged Forecast Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Accumulated cash flow hedge fair reserve (before tax)	$ 23	$ 54.7
Hedging instruments	23	54.7
Hedged items premiums paid	(23)	(54.7)
Canadian dollar contracts | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Accumulated cash flow hedge fair reserve (before tax)	3.2	23.4
Hedging instruments	3.2	23.4
Hedged items premiums paid	(3.2)	(23.4)
Oil contracts | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Accumulated cash flow hedge fair reserve (before tax)	19.2	31.3
Hedging instruments	19.2	31.3
Hedged items premiums paid	(19.2)	(31.3)
Gold price contracts | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Accumulated cash flow hedge fair reserve (before tax)	0.6	0
Hedging instruments	0.6	0
Hedged items premiums paid	$ (0.6)	$ 0

FINANCIAL INSTRUMENTS - Cash _2

FINANCIAL INSTRUMENTS - Cash Flow Reclassification of Gain (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about hedging instruments [line items]
Property, plant and equipment	$ (9.8)	$ (16.6)
Net change in fair value of cash flow hedges reclassified to the statements of earnings (loss)	(34)	(11.5)
Reclassification adjustments on cash flow hedges, net of tax	18.8	6.7
Realized hedge (gain) loss reclassified from cash flow hedge reserve	(43.8)	(28.1)
Discontinued operations
Disclosure of detailed information about hedging instruments [line items]
Reclassification adjustments on cash flow hedges, net of tax	15.2	4.8
Revenues
Disclosure of detailed information about hedging instruments [line items]
Reclassification adjustments on cash flow hedges, net of tax	(0.8)	(2.5)
Cost of sales
Disclosure of detailed information about hedging instruments [line items]
Reclassification adjustments on cash flow hedges, net of tax	19	6
General and administrative expenses
Disclosure of detailed information about hedging instruments [line items]
Reclassification adjustments on cash flow hedges, net of tax	0.6	2.6
Other Expenses
Disclosure of detailed information about hedging instruments [line items]
Reclassification adjustments on cash flow hedges, net of tax	$ 0	$ 0.6

FINANCIAL INSTRUMENTS - Gain (L

FINANCIAL INSTRUMENTS - Gain (Loss) on Non-Hedge Derivatives and Warrants (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gain (loss) on non-hedge items	$ 0.6	$ 2.6
Gains (losses) on non-hedge derivatives and warrants	3.1	(8)
Unrealized gains on partial discontinuation of hedging relationship	17.3
Unrealized loss on partial discontinuation of hedging relationship	1.5
Gains on change in fair value of derivatives	1.1
Embedded derivative
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gain (loss) on non-hedge items	(1.5)	(6.9)
TARF
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gain (loss) on non-hedge items	(9.2)	(3)
Realized gain (loss) on forward settlements		0
Extendible forward arrangement
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gain (loss) on non-hedge items	(3)	1.8
Realized gain (loss) on forward settlements	1.6	0
Crude Oil Derivative Contracts
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gain (loss) on non-hedge items	16.9	0
Other Instruments
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gain (loss) on non-hedge items	(0.1)	$ 0.1
Forward Settlements
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gain (loss) on non-hedge items	$ (1)

FAIR VALUE MEASUREMENTS - Finan

FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Millions		12 Months Ended
	Sep. 23, 2020	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		$ 4,425.1	$ 3,971.6
Liabilities		(2,218.3)	(1,654.5)
Borrowing costs capitalised		37.8	29.2
Unamortized Deferred Gains
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0.9	1.9
Notes
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Borrowing costs capitalised	$ 7.5
Notes | Unamortized deferred transactions costs
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Borrowing costs capitalised		5.5	6.3
Equipment loans | Unamortized deferred transactions costs
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Borrowing costs capitalised		0.1	0.2
Carrying Amount
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		535.9	728.6
Liabilities		(942.1)	(505.3)
Carrying Amount | Option contracts | Gold Bullion Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(4.7)	(0.7)
Carrying Amount | Currency contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(0.1)	(3)
Carrying Amount | TARF
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(11.2)
Carrying Amount | Extendible forward arrangement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(1.8)
Carrying Amount | Long-term debt | Notes
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(453.1)	(453.5)
Carrying Amount | Long-term debt | Equipment loans
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(16.2)	(18.9)
Carrying Amount | Long-term debt | Credit Facility
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(455)
Carrying Amount | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities			(29.2)
Carrying Amount | Cash and cash equivalents
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		407.8	544.9
Carrying Amount | Short-term investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			7.6
Carrying Amount | Restricted cash
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		56.3	42.2
Carrying Amount | Marketable securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		6.1	40.4
Carrying Amount | Bond fund investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		2	4.7
Carrying Amount | Deferred consideration from the sale of Sadiola
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		19.6	18.9
Carrying Amount | Currency contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		3.3	24.5
Carrying Amount | Option contracts | Crude Oil Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		36.2	38.5
Carrying Amount | Option contracts | Gold Bullion Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		4.6	1.7
Carrying Amount | Extendible forward arrangement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			3.7
Carrying Amount | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	1.5
Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		535.9	728.6
Liabilities		(841.1)	(498)
Recurring fair value measurement | Option contracts | Gold Bullion Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(4.7)	(0.7)
Recurring fair value measurement | Currency contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(0.1)	(3)
Recurring fair value measurement | TARF
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(11.2)
Recurring fair value measurement | Extendible forward arrangement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(1.8)
Recurring fair value measurement | Long-term debt | Notes
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(352.5)	(446)
Recurring fair value measurement | Long-term debt | Equipment loans
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(15.8)	(19.1)
Recurring fair value measurement | Long-term debt | Credit Facility
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(455)	0
Recurring fair value measurement | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(23.7)	(29.2)
Recurring fair value measurement | Cash and cash equivalents
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		407.8	544.9
Recurring fair value measurement | Short-term investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			7.6
Recurring fair value measurement | Restricted cash
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		56.3	42.2
Recurring fair value measurement | Marketable securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		6.1	40.4
Recurring fair value measurement | Bond fund investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		2	4.7
Recurring fair value measurement | Deferred consideration from the sale of Sadiola
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		19.6	18.9
Recurring fair value measurement | Currency contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		3.3	24.5
Recurring fair value measurement | Option contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			1.7
Recurring fair value measurement | Option contracts | Crude Oil Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		36.2	38.5
Recurring fair value measurement | Option contracts | Gold Bullion Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		4.6
Recurring fair value measurement | Extendible forward arrangement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			3.7
Recurring fair value measurement | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	1.5
Recurring fair value measurement | Level 1
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		471.8	639.4
Liabilities		(352.5)	(446)
Recurring fair value measurement | Level 1 | Option contracts | Gold Bullion Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0	0
Recurring fair value measurement | Level 1 | Currency contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0	0
Recurring fair value measurement | Level 1 | TARF
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Recurring fair value measurement | Level 1 | Extendible forward arrangement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Recurring fair value measurement | Level 1 | Long-term debt | Notes
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(352.5)	(446)
Recurring fair value measurement | Level 1 | Long-term debt | Equipment loans
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0	0
Recurring fair value measurement | Level 1 | Long-term debt | Credit Facility
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Recurring fair value measurement | Level 1 | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities			0
Recurring fair value measurement | Level 1 | Cash and cash equivalents
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		407.8	544.9
Recurring fair value measurement | Level 1 | Short-term investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			7.6
Recurring fair value measurement | Level 1 | Restricted cash
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		56.3	42.2
Recurring fair value measurement | Level 1 | Marketable securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		5.7	40
Recurring fair value measurement | Level 1 | Bond fund investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		2	4.7
Recurring fair value measurement | Level 1 | Deferred consideration from the sale of Sadiola
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 1 | Currency contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 1 | Option contracts | Crude Oil Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 1 | Option contracts | Gold Bullion Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 1 | Extendible forward arrangement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			0
Recurring fair value measurement | Level 1 | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			0
Recurring fair value measurement | Level 2
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		44.1	69.9
Liabilities		(488.6)	(52)
Recurring fair value measurement | Level 2 | Option contracts | Gold Bullion Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(4.7)	(0.7)
Recurring fair value measurement | Level 2 | Currency contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(0.1)	(3)
Recurring fair value measurement | Level 2 | TARF
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(11.2)
Recurring fair value measurement | Level 2 | Extendible forward arrangement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(1.8)
Recurring fair value measurement | Level 2 | Long-term debt | Notes
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0	0
Recurring fair value measurement | Level 2 | Long-term debt | Equipment loans
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(15.8)	(19.1)
Recurring fair value measurement | Level 2 | Long-term debt | Credit Facility
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		(455)
Recurring fair value measurement | Level 2 | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities			(29.2)
Recurring fair value measurement | Level 2 | Cash and cash equivalents
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 2 | Short-term investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			0
Recurring fair value measurement | Level 2 | Restricted cash
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 2 | Marketable securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 2 | Bond fund investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 2 | Deferred consideration from the sale of Sadiola
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 2 | Currency contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		3.3	24.5
Recurring fair value measurement | Level 2 | Option contracts | Crude Oil Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		36.2	38.5
Recurring fair value measurement | Level 2 | Option contracts | Gold Bullion Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		4.6	1.7
Recurring fair value measurement | Level 2 | Extendible forward arrangement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			3.7
Recurring fair value measurement | Level 2 | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			1.5
Recurring fair value measurement | Level 3
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		20	19.3
Liabilities		0	0
Recurring fair value measurement | Level 3 | Option contracts | Gold Bullion Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0	0
Recurring fair value measurement | Level 3 | Currency contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0	0
Recurring fair value measurement | Level 3 | TARF
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Recurring fair value measurement | Level 3 | Extendible forward arrangement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Recurring fair value measurement | Level 3 | Long-term debt | Notes
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0	0
Recurring fair value measurement | Level 3 | Long-term debt | Equipment loans
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0	0
Recurring fair value measurement | Level 3 | Long-term debt | Credit Facility
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Recurring fair value measurement | Level 3 | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities			0
Recurring fair value measurement | Level 3 | Cash and cash equivalents
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 3 | Short-term investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			0
Recurring fair value measurement | Level 3 | Restricted cash
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 3 | Marketable securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0.4	0.4
Recurring fair value measurement | Level 3 | Bond fund investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 3 | Deferred consideration from the sale of Sadiola
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		19.6	18.9
Recurring fair value measurement | Level 3 | Currency contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 3 | Option contracts | Crude Oil Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		0	0
Recurring fair value measurement | Level 3 | Option contracts | Gold Bullion Option Contracts
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		$ 0	0
Recurring fair value measurement | Level 3 | Extendible forward arrangement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			0
Recurring fair value measurement | Level 3 | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets			$ 0

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Reconciliation of changes in fair value measurement, assets [abstract]
Balance, December 31, 2021	$ 3,971.6
Balance, December 31, 2022	4,425.1
Recurring fair value measurement
Reconciliation of changes in fair value measurement, assets [abstract]
Balance, December 31, 2021	728.6
Balance, December 31, 2022	535.9
Level 3 | Recurring fair value measurement
Reconciliation of changes in fair value measurement, assets [abstract]
Balance, December 31, 2021	19.3
Balance, December 31, 2022	20
Marketable securities | Recurring fair value measurement
Reconciliation of changes in fair value measurement, assets [abstract]
Balance, December 31, 2021	40.4
Balance, December 31, 2022	6.1
Marketable securities | Level 3 | Recurring fair value measurement
Reconciliation of changes in fair value measurement, assets [abstract]
Balance, December 31, 2021	0.4
Reduction in value of marketable securities	0
Change in fair value reported in OCI, net of income taxes	0
Balance, December 31, 2022	$ 0.4

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 23, 2020
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	$ 2,218.3	$ 1,654.5
Assets	4,425.1	3,971.6
Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	841.1	498
Assets	535.9	728.6
Recurring fair value measurement | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	23.7	29.2
Marketable securities | Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets	6.1	40.4
Embedded derivative | Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets	0	1.5
Level 3 | Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0	0
Assets	20	19.3
Level 3 | Recurring fair value measurement | Embedded derivative
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Level 3 | Marketable securities | Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets	0.4	0.4
Reduction in value of marketable securities	0
Change in fair value reported in OCI, net of income taxes	$ 0
Level 3 | Embedded derivative | Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets		$ 0
5.75% senior notes | Fixed interest rate
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Interest rate	5.75%	5.75%	5.75%
5.75% senior notes | Recurring fair value measurement | Long-term debt
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	$ 352.5	$ 446
5.75% senior notes | Level 3 | Recurring fair value measurement | Long-term debt
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0	0
Equipment loans | Recurring fair value measurement | Long-term debt
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	15.8	19.1
Equipment loans | Level 3 | Recurring fair value measurement | Long-term debt
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0	0
Credit Facility | Recurring fair value measurement | Long-term debt
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	455	$ 0
Credit Facility | Level 3 | Recurring fair value measurement | Long-term debt
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	$ 0

CAPITAL MANAGEMENT (Details)

CAPITAL MANAGEMENT (Details) - USD ($) $ in Millions		12 Months Ended
	Sep. 23, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Cash and cash equivalents		$ 407.8	$ 544.9	$ 941.5
Short-term investments		0	7.6
Cash and cash equivalents including short-term investments		407.8	552.5
Long-term debt		450	450
Credit facility available for use		26.6	498.3
Common shares		2,726.3	2,719.1
Capital Management Liabilities And Equity		3,219.1	3,686.3
Borrowing costs capitalised		37.8	29.2
5.75% senior notes
Disclosure of detailed information about borrowings [line items]
Long-term debt	$ 454.2	450	450
Borrowing costs capitalised	$ 7.5
5.75% senior notes | Unamortized deferred transactions costs
Disclosure of detailed information about borrowings [line items]
Borrowing costs capitalised		5.5	6.3
Equipment loans
Disclosure of detailed information about borrowings [line items]
Long-term debt		16.2	18.9
Equipment loans | Unamortized deferred transactions costs
Disclosure of detailed information about borrowings [line items]
Borrowing costs capitalised		$ 0.1	$ 0.2

SHARE CAPITAL (Details)

SHARE CAPITAL (Details) - Common shares - shares shares in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of number of shares outstanding [abstract]
Outstanding, beginning of the year	477	475.3
Issuance of shares for share-based compensation	2	1.7
Outstanding, end of the year	479	477

NON-CONTROLLING INTERESTS (Deta

NON-CONTROLLING INTERESTS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of consolidated [line items]
Accumulated non-controlling interest	$ 76	$ 77.3
Net earnings (loss) attributable to non-controlling interests	17.3	(0.7)
Current assets	1,521.3	951.1
Total non- current assets	2,903.8	3,020.5
Current liabilities	(646.2)	(581.7)
Non-current liabilities	(1,572.1)	(1,072.8)
Revenues	958.8	875.5
Net earnings (loss) and OCI	(88.1)	(209.4)
Net cash from (used in) operating activities	408.7	285
Net cash used in investing activities	(891.9)	(630.7)
Net cash from (used in) financing activities	404	(41.2)
Net increase (decrease) in cash and cash equivalents	$ (96.3)	$ (396.6)
Essakane mine
Disclosure of consolidated [line items]
Percentage of voting rights held by non-controlling interests	10%	10%
Accumulated non-controlling interest	$ 60	$ 59.2
Net earnings (loss) attributable to non-controlling interests	17.6	7.1
Dividends paid to non-controlling interests	16.8	3.1
Current assets	376.6	294.4
Total non- current assets	791.1	849.7
Current liabilities	(155.7)	(128.9)
Non-current liabilities	(251.3)	(257.4)
Net assets	760.7	757.8
Revenues	883.9	816.3
Net earnings (loss) and OCI	175.4	69.3
Net cash from (used in) operating activities	381.6	388.5
Net cash used in investing activities	(174.7)	(142.2)
Net cash from (used in) financing activities	(172.4)	(263.9)
Net increase (decrease) in cash and cash equivalents	$ 34.5	$ (17.6)
Rosebel Gold Mines N.V.
Disclosure of consolidated [line items]
Percentage of voting rights held by non-controlling interests	5%	5%
Accumulated non-controlling interest	$ 12.6	$ 14.4
Net earnings (loss) attributable to non-controlling interests	(1.8)	(8.6)
Dividends paid to non-controlling interests	0	4.3
Current assets	158.8	144.2
Total non- current assets	510.8	569.6
Current liabilities	(105.7)	(98.6)
Non-current liabilities	(259.7)	(275.3)
Net assets	304.2	339.9
Revenues	405.4	277.2
Net earnings (loss) and OCI	(35.7)	(173)
Net cash from (used in) operating activities	151.1	32.9
Net cash used in investing activities	(130.7)	(101.5)
Net cash from (used in) financing activities	(16.9)	(63.5)
Net increase (decrease) in cash and cash equivalents	$ 3.5	$ (132.1)
Boto3
Disclosure of consolidated [line items]
Percentage of voting rights held by non-controlling interests	10%	10%
Accumulated non-controlling interest	$ 0.6	$ 0.2
Net earnings (loss) attributable to non-controlling interests	0.3	(0.1)
Dividends paid to non-controlling interests	0	0
Current assets	1.2	2.6
Total non- current assets	74.7	61.8
Current liabilities	(3.6)	(2.7)
Non-current liabilities	(66.6)	(58.7)
Net assets	5.7	3
Revenues	0	0
Net earnings (loss) and OCI	2.8	(0.7)
Net cash from (used in) operating activities	2.3	(0.6)
Net cash used in investing activities	(13.9)	(33.7)
Net cash from (used in) financing activities	9.8	32.1
Net increase (decrease) in cash and cash equivalents	(1.8)	(2.2)
Subsidiaries with non-material non-controlling Interests
Disclosure of consolidated [line items]
Dividends paid to non-controlling interests	$ 1.6	$ 1.9

SHARE-BASED COMPENSATION - Shar

SHARE-BASED COMPENSATION - Share-based Compensation Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Value of share-based payment arrangements	$ 5.7	$ 6.9
Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Value of share-based payment arrangements	0.7	1.1
Share units
Disclosure of terms and conditions of share-based payment arrangement [line items]
Value of share-based payment arrangements	$ 5	$ 5.8

SHARE-BASED COMPENSATION - Narr

SHARE-BASED COMPENSATION - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 shares	Dec. 31, 2021 shares	Dec. 31, 2020 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options outstanding in share-based payment arrangement (in shares)	4,690,079	5,100,000	4,700,000
Number of shares issued	8,834,616
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	6,309,298	6,900,000	6,700,000
Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period	5 years
Expiration period	7 years
Maximum allotment of common shares reserved in share-based payment arrangement (in shares)	23,905,624
Common stock, capital shares issued	16,485,896
Common shares in reserve in share-based payment arrangement (in shares)	7,419,728
Common shares unallocated in reserve in share-based payment arrangement (in shares)	2,729,649
Share units
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum allotment of common shares reserved in share-based payment arrangement (in shares)	21,756,762
Common shares in reserve in share-based payment arrangement (in shares)	12,922,146
Common shares unallocated in reserve in share-based payment arrangement (in shares)	6,612,848
Performance Share Units
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period	36 months
Employee Share Purchase Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Company's matching percentage	75%
Employee contribution percentage	5%
Maximum percentage company will match	3.75%
Bottom of range | Employee Share Purchase Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Employee contribution, percentage of base salary	1%
Top of range | Employee Share Purchase Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Employee contribution, percentage of base salary	10%
Treasury shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares issued	0

SHARE-BASED COMPENSATION - Sh_2

SHARE-BASED COMPENSATION - Share Option Award Plan (Details)	12 Months Ended
	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares
Share-Based Payment Arrangements [Abstract]
Outstanding, beginning of the year (in shares) | shares	5,100,000	4,700,000
Granted (in shares) | shares	800,000	1,100,000
Exercised (in shares) | shares	(400,000)	(200,000)
Forfeited (in shares) | shares	(800,000)	(100,000)
Expired (in shares) | shares	0	(400,000)
Outstanding, end of the year (in shares) | shares	4,690,079	5,100,000
Exercisable, end of the year (in shares) | shares	2,800,000	2,600,000
Outstanding, beginning of the year (C$ per share)	$ 4.82	$ 4.91
Granted (C$ per share)	4.02	3.94
Exercised (C$ per share)	3.12	3.12
Forfeited (C$ per share)	4.74	4.84
Expired (C$ per share)	0	4.38
Outstanding, end of the year (C$ per share)	4.86	4.82
Exercisable, end of the year (C$ per share)	$ 5.18	$ 4.88
Closing foreign exchange rate (C$ per share)	0.7390

SHARE-BASED COMPENSATION - Info

SHARE-BASED COMPENSATION - Information Related to Share Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares
Disclosure of range of exercise prices of outstanding share options [line items]
Number of share options outstanding in share-based payment arrangement (in shares) | shares	4,690,079	5,100,000	4,700,000
Weighted average remaining contractual life	3 years 1 month 6 days
Weighted average exercise price (C$/share)	$ 4.86	$ 4.82	$ 4.91
1.01 - 5.00
Disclosure of range of exercise prices of outstanding share options [line items]
Number of share options outstanding in share-based payment arrangement (in shares) | shares	2,900,000
Weighted average remaining contractual life	4 years
Weighted average exercise price (C$/share)	$ 4.17
5.01 - 10.00
Disclosure of range of exercise prices of outstanding share options [line items]
Number of share options outstanding in share-based payment arrangement (in shares) | shares	1,800,000
Weighted average remaining contractual life	1 year 7 months 6 days
Weighted average exercise price (C$/share)	$ 5.96
Bottom of range | 1.01 - 5.00
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options (C$/share)	1.01
Bottom of range | 5.01 - 10.00
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options (C$/share)	5.01
Top of range | 1.01 - 5.00
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options (C$/share)	5
Top of range | 5.01 - 10.00
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options (C$/share)	$ 10

SHARE-BASED COMPENSATION - Stoc

SHARE-BASED COMPENSATION - Stock Options Fair Value Inputs (Details)	12 Months Ended
	Dec. 31, 2022 CAD ($) year $ / shares	Dec. 31, 2021 CAD ($) year $ / shares
Options
Weighted average risk-free interest rate	1.80%	0.80%
Weighted average expected volatility	53.20%	56%
Weighted average dividend yield	0%	0%
Weighted average expected life of options issued (years) | year	5	4.9
Weighted average grant-date fair value (CAD per share) | $	$ 1.89	$ 1.97
Weighted average share price at grant date (CAD per share) | $ / shares	$ 4.03	$ 3.94
Weighted average exercise price (CAD per share) | $ / shares	$ 4.02	$ 3.94
Deferred share units
Weighted average expected life of options issued (years) | year	0.3	0.1
Weighted average grant-date fair value (CAD per share) | $	$ 3.57	$ 4.51

SHARE-BASED COMPENSATION - Full

SHARE-BASED COMPENSATION - Full Value Award Plans (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangements [Abstract]
Outstanding, beginning of the year (in shares)	6,900,000	6,700,000
Granted (in shares)	2,500,000	2,500,000
Issued (in shares)	(1,600,000)	(1,400,000)
Forfeited and withheld for tax (in shares)	(1,500,000)	(900,000)
Outstanding, end of the year (in shares)	6,309,298	6,900,000

SHARE-BASED COMPENSATION - Rest

SHARE-BASED COMPENSATION - Restricted Stock and Performance Share Units Fair Value Inputs (Details)	12 Months Ended
	Dec. 31, 2022 CAD ($) year	Dec. 31, 2021 CAD ($) year
Restricted Share Units
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life of units issued (years) | year	1.8	1.9
Grant-date fair value (CAD per share) | $	$ 4.03	$ 4.12
Performance Share Units
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life of units issued (years) | year	0.4	0.5
Grant-date fair value (CAD per share) | $	$ 4.15	$ 4.39

COST OF SALES (Details)

COST OF SALES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Analysis of income and expense [abstract]
Operating costs	$ 526.6	$ 508.4
Royalties	43.8	40.7
Depreciation expense	240.5	264.2
Cost of sales	$ 810.9	$ 813.3

GENERAL AND ADMINSTRATIVE EXP_3

GENERAL AND ADMINSTRATIVE EXPENSES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Analysis of income and expense [abstract]
Salaries	$ 33.5	$ 22.8
Directors' fees and expenses	1.4	1.1
Professional and consulting fees	10.4	8.3
Other administration costs	1.1	1.3
Share-based compensation	4.7	6.1
(Gain) loss on cash flow hedges	(0.6)	(2.6)
Depreciation expense	1.5	1.8
General and administrative	$ 52	$ 38.8

IMPAIRMENT CHARGES, NET OF RE_2

IMPAIRMENT CHARGES, NET OF REVERSAL - Narrative (Details)	3 Months Ended		12 Months Ended
	Dec. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / bbl $ / oz	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Disclosure of impairment loss and reversal of impairment loss [line items]
Property, plant and equipment	$ 2,598,000,000		$ 2,598,000,000	$ 2,587,900,000
Price of gold, next four year ($ per ounce) | $ / bbl			1,700
Price of gold, thereafter ($ per ounce) | $ / oz			1,600
Price per ounce of gold	50		$ 50
Doyon CGU
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment charge		$ 38,400,000
Recoverable amount		96,000,000
Plant and equipment
Disclosure of impairment loss and reversal of impairment loss [line items]
Property, plant and equipment	419,300,000		419,300,000	559,300,000
Gross carrying amount
Disclosure of impairment loss and reversal of impairment loss [line items]
Property, plant and equipment	5,654,300,000		5,654,300,000	6,470,100,000	$ 5,790,200,000
Gross carrying amount | Plant and equipment
Disclosure of impairment loss and reversal of impairment loss [line items]
Property, plant and equipment	$ 1,498,200,000		$ 1,498,200,000	$ 1,977,900,000	$ 1,966,600,000
Gross carrying amount | Plant and equipment | Doyon CGU
Disclosure of impairment loss and reversal of impairment loss [line items]
Property, plant and equipment		$ 38,400,000
Côté Gold Project
Disclosure of impairment loss and reversal of impairment loss [line items]
Real weighted average costs of capital	0.055		0.055
Doyon and Rosebel CGUs
Disclosure of impairment loss and reversal of impairment loss [line items]
Real weighted average costs of capital	0.085		0.085
Rosebel CGU
Disclosure of impairment loss and reversal of impairment loss [line items]
Sale of subsidiary, cash consideration	$ 360,000,000
Impairment charge	110,100,000
Impairment post tax impartment charge	$ 70,500,000

OTHER EXPENSES (Details)

OTHER EXPENSES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Analysis of income and expense [abstract]
Changes in asset retirement obligations at closed mines	$ 1.6	$ 40.7
COVID-19 expenses	0	3.1
Care and maintenance costs	0	24.5
Write-down of assets	0.6	3.5
Restructuring costs	0	1
Other	6.9	5.1
Other expenses	$ 9.1	$ 77.9

FINANCE COSTS (Details)

FINANCE COSTS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Borrowing costs [abstract]
Credit facility fees	$ 3	$ 3.9
Accretion expense - other	2.1	0
Accretion expense, gold prepayment	0	0
Interest expense	0	0
Other finance cost	3.5	1.3
Finance costs	8.6	5.2
Capitalized interest expense	38.9	28.4
Accretion expense, prepayment on qualifying assets	$ 10.1	$ 9.9

FINANCE COSTS - Narrative (Deta

FINANCE COSTS - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 23, 2020
Disclosure of attribution of expenses by nature to their function [line items]
Interest paid	$ 37.8	$ 29.2
5.75% senior notes | Fixed interest rate
Disclosure of attribution of expenses by nature to their function [line items]
Interest rate	5.75%	5.75%	5.75%

INTEREST INCOME, DERIVATIVES _3

INTEREST INCOME, DERIVATIVES AND OTHER INVESTMENT GAINS (LOSSES) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [line items]
Interest income	$ 8.5	$ 3.7
Gains (losses) on non-hedge derivatives and warrants	3.1	(8)
Gain on sale of royalties	0	45.9
Insurance recoveries	1.2	0
Gain on sale of investment of INV Metals	0	16.1
Fair value of deferred consideration from the sale of Sadiola	0.7	4.6
Other gains (losses)	0.5	(1)
Interest income, derivatives and other investment gains	$ 14	$ 61.3

INTEREST INCOME, DERIVATIVES _4

INTEREST INCOME, DERIVATIVES AND OTHER INVESTMENT GAINS (LOSSES) - Narrative (Details) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) royalty shares
Disclosure of detailed information about borrowings [line items]
Number of royalties | royalty		35
Sale of royalties, cash consideration		$ 46.2
Gain on sale of royalties	$ 0	45.9
Sale of royalties, transaction costs		$ 0.3
DPM
Disclosure of detailed information about borrowings [line items]
Investments in subsidiaries, shares received on transaction | shares	4.9	4.9
Investments in subsidiaries, fair value of shares received		$ 28.7
Investments in subsidiaries, loss on sale of investment	$ 0.5	$ 16.1
Investments in subsidiaries, proceeds from shares received on transaction	$ 26.2

EXPENSES BY NATURE (Details)

EXPENSES BY NATURE (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Analysis of income and expense [abstract]
Salaries, short-term incentives, and other benefits	$ 177.2	$ 159.8
Share-based compensation	4.8	6.1
Other	6.9	4.8
Total expenses	$ 188.9	$ 170.7

LOSS PER SHARE - Earnings (Loss

LOSS PER SHARE - Earnings (Loss) per Share Computations (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Numerator
Net loss from continuing operations attributable to equity holders	$ (55.5)	$ (95.8)
Net loss from discontinued operations attributable to equity holders	(14.6)	(158.6)
Net loss attributable to equity holders	$ (70.1)	$ (254.4)
Denominator
Weighted average number of common shares (diluted)	478.6	476.5
Weighted average number of common shares (basic)	478.6	476.5
Basic loss from continuing operations per share attributable to equity holders (in dollars per share)	$ (0.12)	$ (0.20)
Diluted loss from continuing operations per share attributable to equity holders (in dollars per share)	(0.12)	(0.20)
Diluted loss from discontinued operations per share attributable to equity holders (in dollars per share)	(0.03)	(0.33)
Basic loss from discontinued operations per share attributable to equity holders (in dollars per share)	(0.03)	(0.33)
Diluted loss per share attributable to equity holders (in dollars per share)	(0.15)	(0.53)
Basic loss per share attributable to equity holders (in dollars per share)	$ (0.15)	$ (0.53)

LOSS PER SHARE - Antidilutive S

LOSS PER SHARE - Antidilutive Securities (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Earnings per share [line items]
Antidilutive securities (in shares)	11	12
Options
Earnings per share [line items]
Antidilutive securities (in shares)	4.7	5.1
Share units
Earnings per share [line items]
Antidilutive securities (in shares)	6.3	6.9

CASH FLOW ITEMS - Other Non-Cas

CASH FLOW ITEMS - Other Non-Cash Items, Operating Activities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flow Statement [Abstract]
Share-based compensation	$ 5.1	$ 6.7
Write-down of assets	2	3.5
Changes in estimates of asset retirement obligations at closed sites	1.6	40.7
Interest income	(8.5)	(3.7)
Fair value of deferred consideration from the sale of Sadiola	(0.7)	(4.6)
Effects of exchange rate fluctuation on cash and cash equivalents	17.1	9.7
Effects of exchange rate fluctuation on restricted cash	2.1	2.9
Gain on sale of royalties	0	(45.9)
Gain on sale of investment in INV Metals Inc.	0	(16.1)
Insurance recoveries	(1.2)	0
Employee service provision	2.1	2.8
Other	(3.8)	(11.1)
Total other non-cash items	$ 15.8	$ (15.1)

CASH FLOW ITEMS - Changes in No

CASH FLOW ITEMS - Changes in Non-Cash Working Capital Items and Non-Current Ore Stockpiles (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flow Statement [Abstract]
Receivables and other current assets	$ (36.9)	$ 16.7
Inventories and non-current ore stockpiles	(32.6)	(23.1)
Accounts payable and accrued liabilities	28.9	8.2
Movements in non-cash working capital items and non-current ore stockpiles	$ (40.6)	$ 1.8

CASH FLOW ITEMS - Changes in Ot

CASH FLOW ITEMS - Changes in Other Investing Activities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flow Statement [Abstract]
Cash received on sale of Sadiola	$ 0	$ 1.8
Disposition (acquisition) of investments	10.3	(0.2)
Interest received	8.4	3.6
Increase in restricted cash	(16)	(6)
Purchase of additional common shares of associate	0	(1.7)
Capital expenditures for exploration and evaluation assets	(1.9)	(1.9)
Acquisition of exploration and evaluation assets	0	(5)
Acquisition of royalty interests	0	(7.2)
Acquisition of non-controlling interests	(0.7)	0
Other	(8.4)	(1.9)
Other investing activities	$ (8.3)	$ (18.5)

CASH FLOW ITEMS - Reconciliatio

CASH FLOW ITEMS - Reconciliation of Long-Term Debt Arising from Financing Activities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 23, 2020
Long-term debt
Reconciliation Of Long-Term Debt Arising From Financing Activities [Roll Forward]
Beginning balance	$ 464.4	$ 466.6
Proceeds	461
Repayments	(7.4)	(7.7)
Non-cash changes:
Amortization of deferred financing charges	1	0.9
Foreign currency translation	(1.3)	(1.6)
Change in fair value of embedded derivative	1.5	6.9
Other	(0.5)	(0.7)
Ending balance	918.7	464.4
Equipment loans | Long-term debt
Reconciliation Of Long-Term Debt Arising From Financing Activities [Roll Forward]
Beginning balance	18.7	28
Proceeds	6
Repayments	(7.4)	(7.7)
Non-cash changes:
Amortization of deferred financing charges	0.1	0
Foreign currency translation	(1.3)	(1.6)
Change in fair value of embedded derivative	0	0
Other	0	0
Ending balance	$ 16.1	$ 18.7
5.75% senior notes | Fixed interest rate
Disclosure of reconciliation of liabilities arising from financing activities [Line Items]
Interest rate	5.75%	5.75%	5.75%
5.75% senior notes | Long-term debt
Reconciliation Of Long-Term Debt Arising From Financing Activities [Roll Forward]
Beginning balance	$ 445.7	$ 438.6
Proceeds	0
Repayments	0	0
Non-cash changes:
Amortization of deferred financing charges	0.9	0.9
Foreign currency translation	0	0
Change in fair value of embedded derivative	1.5	6.9
Other	(0.5)	(0.7)
Ending balance	447.6	445.7
Credit Facility | Long-term debt
Reconciliation Of Long-Term Debt Arising From Financing Activities [Roll Forward]
Beginning balance	0	0
Proceeds	455
Repayments	0	0
Non-cash changes:
Amortization of deferred financing charges	0	0
Foreign currency translation	0	0
Change in fair value of embedded derivative	0	0
Other	0	0
Ending balance	$ 455	$ 0

SEGMENTED INFORMATION - Balance

SEGMENTED INFORMATION - Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure of operating segments [line items]
Total non- current assets	$ 2,903.8	$ 3,020.5
Total assets	4,425.1	3,971.6
Total liabilities	2,218.3	1,654.5
Discontinued operations
Disclosure of operating segments [line items]
Total non- current assets	0	679.7
Total assets	785.6	833.3
Total liabilities	276.3	319.3
Gold mines
Disclosure of operating segments [line items]
Total non- current assets	1,114.8	1,199.8
Total assets	1,531.7	1,522.1
Total liabilities	514.1	536.1
Gold mines | Burkina Faso
Disclosure of operating segments [line items]
Total non- current assets	798	860
Total assets	1,183	1,153.4
Total liabilities	287.7	275.4
Gold mines | Canada
Disclosure of operating segments [line items]
Total non- current assets	316.8	339.8
Total assets	348.7	368.7
Total liabilities	226.4	260.7
Côté Gold Project
Disclosure of operating segments [line items]
Total non- current assets	1,696.9	1,022.8
Total assets	1,821.6	1,118.1
Total liabilities	209.5	109
Exploration and evaluation and development
Disclosure of operating segments [line items]
Total non- current assets	18.8	19.8
Total assets	22	45
Total liabilities	1.8	5.8
Corporate
Disclosure of operating segments [line items]
Total non- current assets	73.3	98.4
Total assets	264.2	453.1
Total liabilities	$ 1,216.6	$ 684.3

SEGMENTED INFORMATION - Stateme

SEGMENTED INFORMATION - Statement of Earnings (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of operating segments [line items]
Revenues	$ 958.8	$ 875.5
Cost of sales	570.4	549.1
Depreciation expense	240.5	264.2
General and administrative	52	38.8
Exploration	28.4	35.1
Impairment	17.1	15
Other	9.1	77.9
Earnings (loss) from operations	41.3	(104.6)
Net capital expenditures	744.6	527.1
Discontinued operations
Disclosure of operating segments [line items]
Revenues	405.2	276.2
Cost of sales	286.8	260.1
Depreciation expense	43.9	75.6
General and administrative	3.5	3.2
Exploration	1.2	3
Impairment	110.1	190.1
Other	2.5	14.1
Earnings (loss) from operations	(42.8)	(269.9)
Net capital expenditures	130.8	98.6
Aggregate continuing and discontinued operations
Disclosure of operating segments [line items]
Revenues	1,364	1,151.7
Cost of sales	857.2	809.2
Depreciation expense	284.4	339.8
General and administrative	55.5	42
Exploration	29.6	38.1
Impairment	127.2	205.1
Other	11.6	92
Earnings (loss) from operations	(1.5)	(374.5)
Net capital expenditures	875.4	625.7
Gold mines
Disclosure of operating segments [line items]
Revenues	1,003.9	875.5
Cost of sales	570.4	549.1
Depreciation expense	240.1	262.9
General and administrative	0	0
Exploration	0.2	1.2
Impairment	11.5	0
Other	3.6	72.8
Earnings (loss) from operations	178.1	(10.5)
Net capital expenditures	197.7	149.9
Gold mines | Burkina Faso
Disclosure of operating segments [line items]
Revenues	883.3	813.9
Cost of sales	431.2	472.1
Depreciation expense	220.2	251.6
General and administrative	0	0
Exploration	0.2	1.2
Impairment	11.5	0
Other	0.7	5.6
Earnings (loss) from operations	219.5	83.4
Net capital expenditures	162.6	135.6
Gold mines | Canada
Disclosure of operating segments [line items]
Revenues	120.6	61.6
Cost of sales	139.2	77
Depreciation expense	19.9	11.3
General and administrative	0	0
Exploration	0	0
Impairment	0	0
Other	2.9	67.2
Earnings (loss) from operations	(41.4)	(93.9)
Net capital expenditures	35.1	14.3
Côté Gold Project
Disclosure of operating segments [line items]
Revenues	0	0
Cost of sales	0	0
Depreciation expense	0	0
General and administrative	1.3	0.9
Exploration	3	2.9
Impairment	0	0
Other	0	0
Earnings (loss) from operations	(4.3)	(3.8)
Net capital expenditures	531.7	343
Exploration and evaluation and development
Disclosure of operating segments [line items]
Revenues	0	0
Cost of sales	0	0
Depreciation expense	0	0
General and administrative	0.2	0.3
Exploration	25.2	31
Impairment	0	0
Other	3.3	0.4
Earnings (loss) from operations	(28.7)	(31.7)
Net capital expenditures	13.9	33.6
Corporate
Disclosure of operating segments [line items]
Revenues	(45.1)	0
Cost of sales	0	0
Depreciation expense	0.4	1.3
General and administrative	50.5	37.6
Exploration	0	0
Impairment	5.6	15
Other	2.2	4.7
Earnings (loss) from operations	(103.8)	(58.6)
Net capital expenditures	$ 1.3	$ 0.6

COMMITMENTS - Contractual Oblig

COMMITMENTS - Contractual Obligation (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Commitments [Abstract]
Purchase obligations	$ 114.6	$ 64
Capital expenditure obligations	347	423.7
Lease obligations	33.7	20.9
Contractual obligation	$ 495.3	$ 508.6

COMMITMENTS - Commitments _ Pay

COMMITMENTS - Commitments – Payments due by Period (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Commitments [Line Items]
Purchase obligations	$ 114.6	$ 64
Capital expenditure obligations	347	423.7
Lease obligations	33.7	20.9
Contractual obligation	495.3	$ 508.6
Not later than one year
Disclosure Of Commitments [Line Items]
Purchase obligations	102.3
Capital expenditure obligations	327.2
Lease obligations	8.4
Contractual obligation	437.9
Later than one year and not later than three years
Disclosure Of Commitments [Line Items]
Purchase obligations	3.8
Capital expenditure obligations	15.8
Lease obligations	15.8
Contractual obligation	35.4
Later than three years and not later than five years
Disclosure Of Commitments [Line Items]
Purchase obligations	4.8
Capital expenditure obligations	4
Lease obligations	4.3
Contractual obligation	13.1
2028 onwards
Disclosure Of Commitments [Line Items]
Purchase obligations	3.7
Capital expenditure obligations	0
Lease obligations	5.2
Contractual obligation	$ 8.9

COMMITMENTS - Royalties in Cost

COMMITMENTS - Royalties in Cost of Sales (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Commitments [Line Items]
Royalties	$ 43,800,000	$ 40,700,000
Price per ounce of gold	50
Aggregate continuing and discontinued operations
Disclosure Of Commitments [Line Items]
Royalties	70,600,000	60,600,000
Essakane mine
Disclosure Of Commitments [Line Items]
Royalties	$ 43,800,000	40,700,000
Royalty percentage, conditional market price if market price is lower or equal to $1,000 per ounce	3%
Royalty percentage, conditional market price if market price is between $1,000 and $1,300 per ounce	4%
Royalty percentage, conditional market price if market price is great than $1,300 per ounce	5%
Essakane mine | Minimum | Gold, Ounces
Disclosure Of Commitments [Line Items]
Price per ounce of gold	$ 1,000
Essakane mine | Maximum | Gold, Ounces
Disclosure Of Commitments [Line Items]
Price per ounce of gold	$ 1,300
Rosebel Gold Mines N.V.
Disclosure Of Commitments [Line Items]
In-kind royalty per ounce, percentage	2%
Price participation percentage in excess of market price of $425 per ounce	6.50%
Percent of minerals payable to charitable foundation	0.25%
Rosebel Gold Mines N.V. | Discontinued operations
Disclosure Of Commitments [Line Items]
Royalties	$ 26,800,000	$ 19,900,000
Rosebel Gold Mines N.V. | Minimum | Gold, Ounces
Disclosure Of Commitments [Line Items]
Price per ounce of gold	$ 425

RELATED PARTY TRANSACTIONS - Co

RELATED PARTY TRANSACTIONS - Compensation of Key Management Personnel (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party [Abstract]
Salaries and other benefits	$ 5.8	$ 6
Retirement benefits	2.4	0.3
Share-based payments	2.6	3.1
Key management personnel compensation	$ 10.8	$ 9.4