SSR Mining (SSRM) 10-K 27 Feb 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 31, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-35455
Entity Registrant Name	SSR MINING INC.
Entity Incorporation, State or Country Code	A1
Entity Tax Identification Number	98-0211014
Entity Address, Address Line Two	Suite 1300
Entity Address, Address Line One	6900 E. Layton Ave
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80237
City Area Code	303
Local Phone Number	292-1299
Title of 12(b) Security	Common shares without par value
Trading Symbol	SSRM
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction	false
Entity Shell Company	false
Entity Public Float			$ 2,876,137,170
Entity Common Stock, Shares Outstanding		202,463,697
Documents Incorporated by Reference	Designated portions of the registrant’s definitive Proxy Statement for its 2024 Annual Meeting of Shareholders, which is to be filed subsequent to the date hereof, are incorporated by reference into Part III of this Annual Report on Form 10-K.
Entity Central Index Key	0000921638
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Audit Information [Abstract]
Auditor Name	PricewaterhouseCoopers LLP
Auditor Firm ID	271
Auditor Location	Vancouver, Canada

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenue		$ 1,426,927	$ 1,148,033	$ 1,474,199
Operating costs and expenses:
Cost of sales	[1]	804,147	607,942	671,374
Depreciation, depletion, and amortization		214,012	181,447	227,959
General and administrative expense		67,457	71,660	56,594
Exploration, evaluation, and reclamation costs		58,883	52,846	42,382
Care and maintenance		0	41,800	0
Impairment charges		411,398	0	20,275
Other operating expenses, net		1,274	2,070	11,240
Operating income (loss)		(130,244)	190,268	444,375
Other income (expense):
Interest expense		(16,616)	(19,116)	(19,097)
Gain on acquisition of Kartaltepe		0	81,852	0
Other income (expense)		50,151	20,291	(14,149)
Foreign exchange gain (loss)		(105,699)	(32,460)	3,629
Total other income (expense)		(72,164)	50,567	(29,617)
Income (loss) before income and mining taxes		(202,408)	240,835	414,758
Income and mining tax benefit (expense)		82,534	(30,068)	14,116
Equity income (loss) of affiliates		(351)	(339)	(2,952)
Net income (loss)		(120,225)	210,428	425,922
Net (income) loss attributable to non-controlling interest		22,218	(16,288)	(57,846)
Net income (loss) attributable to SSR Mining shareholders		$ (98,007)	$ 194,140	$ 368,076
Net income (loss) per share attributable to SSR Mining shareholders
Basic (in dollars per share)		$ (0.48)	$ 0.92	$ 1.70
Diluted (in dollars per share)		$ (0.48)	$ 0.89	$ 1.63
[1]Excludes depreciation, depletion, and amortization.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Net income (loss)		$ (120,225,000)	$ 210,428,000	$ 425,922,000
Adjustments for:
Depreciation, depletion, and amortization		214,012,000	181,447,000	227,959,000
Amortization of debt discount		1,006,000	976,000	948,000
Reclamation accretion expense		8,698,000	6,035,000	4,821,000
Deferred income taxes		(134,843,000)	(67,932,000)	(130,570,000)
Stock-based compensation		5,170,000	6,473,000	14,799,000
Equity (income) loss of affiliates		351,000	339,000	2,952,000
Unrealized loss (gain) on derivative instruments		4,000	982,000	(5,093,000)
Change in fair value of marketable securities		(4,221,000)	(602,000)	10,741,000
Non-cash fair value adjustment on acquired inventories		18,272,000	13,853,000	65,939,000
Write-down of leach pad inventory		12,595,000	0	0
Loss (gain) on sale of mineral properties, plant and equipment		1,369,000	1,501,000	(412,000)
Gain on acquisition of Kartaltepe		0	(81,852,000)	0
Impairment charges		411,398,000	0	20,275,000
Non-cash care and maintenance		0	10,733,000	0
Change in fair value of deferred consideration		3,731,000	0	0
Loss (gain) on foreign exchange		138,555,000	25,785,000	0
Net change in operating assets and liabilities		(134,147,000)	(147,270,000)	(29,295,000)
Net cash provided by (used in) operating activities		421,725,000	160,896,000	608,986,000
Investing activities
Additions to mineral properties, plant and equipment		(223,422,000)	(137,515,000)	(164,810,000)
Acquisitions, net	[1]	(119,925,000)	(170,064,000)	0
Purchases of marketable securities		(15,497,000)	(9,004,000)	(10,086,000)
Proceeds on Royalty Portfolio sale		0	0	32,600,000
Proceeds from sales of marketable securities		19,666,000	35,631,000	11,396,000
Proceeds from repayment of note receivable		0	8,358,000	0
Proceeds from sale of mineral properties, plant and equipment		0	35,067,000	2,505,000
Other investing activities		(83,000)	1,245,000	(742,000)
Net cash provided by (used in) investing activities		(339,261,000)	(236,282,000)	(129,137,000)
Financing activities
Repayment of debt, principal		(71,153,000)	(71,155,000)	(70,000,000)
Advance from non-controlling interest		6,544,000	0	0
Repurchase of common shares		(56,315,000)	(100,040,000)	(148,075,000)
Proceeds from exercise of stock options		208,000	2,628,000	8,778,000
Principal payments on finance leases		(3,870,000)	(10,091,000)	(10,441,000)
Non-controlling interest dividend		0	(34,520,000)	(55,464,000)
Dividends paid		(57,670,000)	(58,799,000)	(43,233,000)
Other financing activities		0	195,000	(1,334,000)
Net cash provided by (used in) financing activities		(182,256,000)	(271,782,000)	(319,769,000)
Effect of foreign exchange rate changes on cash and cash equivalents		(96,820,000)	(16,591,000)	(3,136,000)
Net increase (decrease) in cash, cash equivalents, and restricted cash		(196,612,000)	(363,759,000)	156,944,000
Cash, cash equivalents, and restricted cash, beginning of year		689,106,000	1,052,865,000	895,921,000
Cash, cash equivalents, and restricted cash, end of year		492,494,000	689,106,000	1,052,865,000
Reconciliation of cash, cash equivalents, and restricted cash:
Cash and cash equivalents		492,393,000	655,453,000	1,017,562,000
Restricted cash		101,000	33,653,000	35,303,000
Total cash, cash equivalents, and restricted cash		$ 492,494,000	$ 689,106,000	$ 1,052,865,000
[1] Acquisitions, net for the year ended December 31, 2023 is comprised of $120.0 million of cash paid in the acquisition of the Hod Maden, net of cash and cash equivalents acquired. Acquisitions, net for the year ended December 31, 2022 is comprised of $24.8 million cash paid in the acquisition of Taiga Gold Corp., net of $4.7 million of cash and cash equivalents acquired, and $150.0 million cash paid in the acquisition of an additional 30% ownership in Kartaltepe.

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands					12 Months Ended
	Sep. 22, 2023	May 08, 2023	Nov. 17, 2022	Apr. 14, 2022	Dec. 31, 2023	Dec. 31, 2022
Term Loan
Restricted cash, released during period	$ 33,400				$ 33,400
Kartaltepe
Payments to acquire interest in joint venture			$ 150,000			$ 150,000
Additional ownership percentage acquired (as a percent)			30%			30%
Taiga Gold Corp.
Asset acquisition, consideration transferred				$ 24,800		$ 24,800
Asset acquisition, cash and equivalents				$ 4,700		$ 4,700
Hod Maden
Payments to acquire businesses, gross		$ 120,000			$ 120,000

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Cash and cash equivalents	$ 492,393	$ 655,453
Marketable securities	20,944	40,280
Trade and other receivables	142,180	117,675
Inventories	515,143	501,607
Restricted cash	101	33,653
Prepaids and other current assets	25,715	27,767
Total current assets	1,196,476	1,376,435
Mineral properties, plant and equipment, net	3,872,886	3,549,446
Inventories	219,808	218,999
Equity method investments	127	395
Goodwill	0	49,786
Deferred income tax assets	22,307	1,915
Other non-current assets	74,169	57,681
Total assets	5,385,773	5,254,657
LIABILITIES
Accounts payable	37,095	78,929
Accrued liabilities and other	128,003	124,654
Finance lease liabilities	4,555	3,872
Current portion of debt	920	71,797
Total current liabilities	170,573	279,252
Debt	227,516	226,510
Finance lease liabilities	86,141	102,434
Reclamation liabilities	170,455	153,972
Deferred income tax liabilities	363,852	342,401
Other non-current liabilities	63,033	23,889
Total liabilities	1,081,570	1,128,458
EQUITY
Common shares – unlimited authorized common shares with no par value; 202,952 and 206,653 shares issued and outstanding as of December 31, 2023 and December 31, 2022, respectively	3,005,015	3,057,920
Retained earnings	368,065	521,817
SSR Mining’s shareholders’ equity	3,373,080	3,579,737
Non-controlling interest	931,123	546,462
Total equity	4,304,203	4,126,199
Total liabilities and equity	$ 5,385,773	$ 5,254,657

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares shares in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common shares, issued (in shares)	202,952	206,653
Common shares, outstanding (in shares)	202,952	206,653

Consolidated Statement of Chang

Consolidated Statement of Changes of Equity - USD ($) shares in Thousands, $ in Thousands	Total	Total equity attributable to SSR Mining shareholders	Common shares	Retained earnings (Accumulated Deficit)	Non-controlling interest
Beginning balance (in shares) at Dec. 31, 2020			219,607
Beginning balance at Dec. 31, 2020	$ 3,847,177	$ 3,334,898	$ 3,242,821	$ 92,077	$ 512,279
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchase of common shares (in shares)			(8,801)
Repurchase of common shares	(148,075)	(148,075)	$ (129,052)	(19,023)
Exercise of stock options (in shares)			818
Exercise of stock options	8,778	8,778	$ 8,778
Settlement of RSUs and PSUs (in shares)			255
Settlement of RSUs and PSUs	408	408	$ 408
Transfer of equity-settled RSUs	8,802	8,802	8,802
Equity-settled share-based compensation	5,121	5,121	5,121
Reclassification of contingently redeemable shares	3,311	3,311	$ 3,311
Dividends paid to SSR Mining shareholders	(43,233)	(43,233)		(43,233)
Dividends paid to non-controlling interest	(55,464)				(55,464)
Other	(230)	(230)		(230)
Net income (loss)	425,922	368,076		368,076	57,846
Ending balance (in shares) at Dec. 31, 2021			211,879
Ending balance at Dec. 31, 2021	4,052,517	3,537,856	$ 3,140,189	397,667	514,661
Beginning balance at Dec. 31, 2020	3,311
Contingently redeemable shares
Reclassification of contingently redeemable shares	(3,311)
Ending balance at Dec. 31, 2021	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchase of common shares (in shares)			(6,053)
Repurchase of common shares	(100,040)	(100,040)	$ (88,849)	(11,191)
Exercise of stock options (in shares)			180
Exercise of stock options	2,675	2,675	$ 2,675
Settlement of RSUs and PSUs (in shares)			647
Equity-settled share-based compensation	3,905	3,905	$ 3,905
Dividends paid to SSR Mining shareholders	(58,799)	(58,799)		(58,799)
Acquisition of non-controlling interest	48,591				48,591
Dividends paid to non-controlling interest	(34,520)				(34,520)
Contributions from non-controlling interest	1,442				1,442
Net income (loss)	$ 210,428	194,140		194,140	16,288
Ending balance (in shares) at Dec. 31, 2022	206,653		206,653
Ending balance at Dec. 31, 2022	$ 4,126,199	3,579,737	$ 3,057,920	521,817	546,462
Ending balance at Dec. 31, 2022	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchase of common shares (in shares)			(3,967)
Repurchase of common shares	(56,315)	(56,315)	$ (58,240)	1,925
Exercise of stock options (in shares)			17
Exercise of stock options	216	216	$ 216
Settlement of RSUs and PSUs (in shares)			249
Equity-settled share-based compensation	5,119	5,119	$ 5,119
Dividends paid to SSR Mining shareholders	(57,670)	(57,670)		(57,670)
Acquisition of non-controlling interest	404,878				404,878
Contributions from non-controlling interest	2,001				2,001
Net income (loss)	$ (120,225)	(98,007)		(98,007)	(22,218)
Ending balance (in shares) at Dec. 31, 2023	202,952		202,952
Ending balance at Dec. 31, 2023	$ 4,304,203	$ 3,373,080	$ 3,005,015	$ 368,065	$ 931,123
Ending balance at Dec. 31, 2023	$ 0

THE COMPANY

THE COMPANY	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
THE COMPANY	THE COMPANY SSR Mining Inc. and its subsidiaries (collectively, “SSR Mining” or the “Company”) is a precious metals mining company with four producing assets located in the United States, Türkiye, Canada and Argentina. The Company is principally engaged in the operation, acquisition, exploration and development of precious metal resource properties located in Türkiye and the Americas. The Company produces gold doré as well as copper, silver, lead and zinc concentrates. The Company’s focus is on safe, profitable production from its Çöpler Gold Mine (“Çöpler”) in Erzincan, Türkiye, Marigold mine (“Marigold”) in Nevada, USA, Seabee Gold Operation (“Seabee”) in Saskatchewan, Canada, and Puna Operations (“Puna”) in Jujuy, Argentina, and to advance, as market and project conditions permit, its principal development projects. On February 13, 2024, the Company suspended all operations at its Çöpler property as a result of a significant slip on the heap leach pad (the “Çöpler Incident”). The Çöpler Incident is a non-adjusting subsequent event, refer to Note 24 for further information. SSR Mining is incorporated under the laws of the Province of British Columbia, Canada. The Company's common shares are listed on the Toronto Stock Exchange (“TSX”) in Canada and the Nasdaq Global Select Market (“Nasdaq”) in the U.S. under the symbol “SSRM” and the Australian Securities Exchange (“ASX”) in Australia under the symbol “SSR.”

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The significant accounting policies used in the preparation of these consolidated financial statements are as follows: Risks and uncertainties As a mining company, the revenue, profitability and future rate of growth of the Company are substantially dependent on the prevailing prices for gold, silver, lead and zinc. The prices of these metals are volatile and affected by many factors beyond the Company’s control, and there can be no assurance that commodity prices will not be subject to wide fluctuations in the future. A substantial or extended decline in commodity prices could have a material adverse effect on the Company’s financial position, results of operations, cash flows, access to capital and the quantities of reserves that the Company can economically produce. The carrying value of the Company’s Mineral properties, plant and equipment ; Inventories ; Deferred income tax assets and Goodwill are sensitive to the outlook for commodity prices. A decline in the Company’s price outlook could result in material impairment charges related to these assets. In addition, the Company maintains cash balances at banking institutions in various jurisdictions which may or may not have deposit insurance. The Company mitigates potential cash risk by maintaining bank accounts with credit-worthy financial institutions. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company's financial condition, results of operations, and cash flows. The Company's business may be impacted by adverse macroeconomic and geopolitical conditions. These conditions include inflation, interest rate and foreign currency fluctuations and slowdown of economic activity around the world. The Company maintains its cash and cash equivalents primarily in USD. Any fluctuation in the exchange rate of the TRY, CAD, ARS, or the currency of any other country in which the Company operates, against the USD will result in a loss on the Company’s books to the extent the Company holds funds or net monetary or non-monetary assets denominated in those currencies, and any fluctuations of currency prices generally may result in volatility. Certain of the Company's operations are located in countries that have in the past and are currently experiencing high rates of inflation. It is possible that in the future, high inflation in the countries in which we operate may result in an increase in operational costs in local currencies (without a concurrent devaluation of the local currency of operations against the dollar or an increase in the dollar price of gold, silver, copper, zinc or lead). Maintaining operating costs in currencies subject to significant inflation could expose us to risks relating to devaluation and high domestic inflation. Use of estimates These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The preparation of the Company's Consolidated Financial Statements requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The more significant areas requiring the use of management’s estimates and assumptions relate to mineral reserves that are the basis for future cash flow estimates utilized in impairment calculations and units-of-production depreciation; reclamation liabilities; valuation of assets acquired and liabilities assumed in business combinations, asset acquisitions or on the initial consolidation of variable interest entities (“VIEs”); estimates of fair value for certain reporting units and asset impairments (including impairments of long-lived assets and goodwill); estimates of recoverable metal in stockpiled ore and leach pad inventories; estimates of the net realizable value of inventory; and estimates of deferred tax assets and liabilities. The Company has based its estimates on historical experience and various other assumptions that it believes to be reasonable. Accordingly, actual results may differ materially from these estimates under different assumptions or conditions. Changes in facts and circumstances may alter such estimates and affect the results of operations and financial position in future periods. Principles of consolidation These consolidated financial statements include the accounts of SSR Mining Inc., its wholly owned subsidiaries, and VIEs in which it is the primary beneficiary. Intercompany assets, liabilities, equity, income, expenses, and cash flows between SSR Mining Inc. and its subsidiaries have been eliminated on consolidation. Investments in joint ventures in which the Company has significant influence and VIEs where the Company is not the primary beneficiary are accounted for under the equity method of accounting. Operating segments The Company has four reportable segments for financial reporting purposes: Çöpler, Marigold, Seabee, and Puna. Çöpler, Marigold, Seabee and Puna segments represent the Company's four operating mine sites. The exploration, evaluation and development properties are managed by the nearest or adjacent reportable segment except for greenfield standalone prospects, which are included in Corporate and other in Note 4 . Business combinations The Company recognizes and measures the assets acquired and liabilities assumed in a business combination based on their estimated fair values at the acquisition date, while transaction and integration costs are expensed as incurred. Any excess of the purchase consideration when compared to the fair value of the net tangible and intangible assets acquired, if any, is recorded as goodwill. For material acquisitions, the Company engages third-party valuation specialists to assist with the determination of the fair value of assets acquired, liabilities assumed, non-controlling interest, if any, and goodwill, based on recognized business valuation methodologies. An income, market or cost valuation method may be utilized to estimate the fair value of the assets acquired, liabilities assumed, and non-controlling interest, if any, in a business combination. If the initial accounting for the business combination is incomplete by the end of the reporting period in which the acquisition occurs, an estimate will be recorded. Subsequent to the acquisition date, and not later than one year from the acquisition date, the Company will record any material adjustments to the initial estimate based on new information obtained that would have existed as of the date of the acquisition. Any adjustment that arises from information obtained that did not exist as of the date of the acquisition will be recorded in the period the adjustment arises. Foreign currency transactions The functional and reporting currency of SSR Mining Inc. and each of its subsidiaries is the USD. Accordingly, foreign currency transactions and balances of the Company’s subsidiaries are remeasured as follows: (i) monetary assets and liabilities denominated in currencies other than USD (“foreign currencies”) are remeasured into USD at the exchange rates prevailing at the balance sheet date; and (ii) non-monetary assets denominated in foreign currencies and measured at other than fair value are remeasured using the rates of exchange at the transaction date. Foreign exchange gains and losses are recognized in Foreign exchange gain (loss) in the Consolidated Statements of Operations. Unrealized foreign exchange gains and losses on cash and cash equivalent balances denominated in foreign currencies are disclosed separately in the Consolidated Statements of Cash Flows. Cash and cash equivalents Cash and cash equivalents include cash on hand and held at banks and short-term investments with an original maturity of three months or less, which are readily convertible into a known amount of cash. Restricted cash is presented separately in Restricted cash in the Consolidated Balance Sheets. Inventories Stockpiled ore, leach pad inventory, work-in-process inventory, and finished goods are valued at the lower of average cost or net realizable value (“NRV”). NRV is calculated using the estimated price at the time of sale based on prevailing and forecasted metal prices, less estimated future costs to convert the inventory into saleable form, depreciation, and all associated selling costs. Any write-downs of inventory to NRV are recognized within Cost of sales and Depreciation, depletion, and amortization in the Consolidated Statements of Operations. Stockpiled ore represents ore that has been extracted from the mine and is available for further processing. The cost of stockpiled ore is derived from the current mining costs incurred up to the point of stockpiling the ore and is removed at the weighted average cost as ore is processed. Quantities of stockpiled ore are verified by periodic surveys. Stockpiled ore that is not expected to be processed within the next twelve months is classified as non-current. Leach pad inventory represents ore that has been mined and placed on leach pads where a solution is applied to the surface of the heap to dissolve the gold and by-products. The resulting solution is further processed in a plant to recover the gold. The cost of leach pad inventory is derived from current mining and leaching costs and is removed at the weighted average cost per recoverable ounce of gold on the leach pads as ounces of gold are recovered. Estimates of recoverable gold in the leach pads are calculated based on the quantities of ore placed on the leach pads (measured tonnes added to the leach pads), the grade of ore placed on the leach pads (based on assay data), and an estimated recovery percentage (based on estimated recovery assumptions from the block model). The nature of the leaching process inherently limits the ability to precisely monitor inventory levels. As a result, estimates are refined based on actual results and engineering studies over time. The final recovery of gold from leach pads will not be known until the leaching process is concluded at the end of the mine life. Ore on leach pads that is not expected to be recovered within the next twelve months is classified as non-current. Work-in-process inventory represents material that is currently in the process of being converted to a saleable product, whether being processed in a mill or following recovery from a leach pad. Work-in-process inventory is determined based on assays of the material fed into the process and the projected recoveries of the respective processing plants. Work-in-process inventory is valued at the lower of average cost of the material fed into the process plus the in-process conversion costs, including applicable depreciation relating to the process facilities, or NRV. Finished goods inventory includes metal concentrates at site and in transit, doré at a site or a refinery, or gold bullion and are valued at the lower of the average cost of the respective in-process inventories incurred prior to the refining process, plus applicable refining costs, or NRV. Costs are transferred from finished goods inventory and recorded as Cost of sales and Depreciation, depletion and amortization in the Consolidated Statements of Operations upon sale. Materials and supplies inventories are measured at the lower of average cost or NRV. A regular review is undertaken to determine the extent of any reserve for obsolescence. Mineral properties, plant and equipment Mineral properties Mineral properties are capitalized at fair value at the acquisition date. Mineral properties may include mineral reserves, mineral resources and exploration potential. Mineral reserves represent the estimate of ore that can be economically and legally extracted from the Company's mining properties. Production stage mineral properties are operating properties that contain proven and probable reserves and are amortized using the units-of-production method based on the estimated recoverable ounces or pounds in proven and probable reserves. Development stage mineral properties are those under development that contain proven and probable reserves. Exploration stage mineral properties are those that potentially contain mineral resources, consisting of (i) areas adjacent to existing mineral resources and mineralization located within the immediate mine area; (ii) areas outside of immediate mine areas that are not part of mineral resources; and (iii) greenfield exploration potential that is not associated with any other production, development, or exploration stage property. Mineral properties in the development and exploration stage are not amortized until the property is converted to the production stage. Mineral exploration costs, including costs associated with prospecting, sampling, mapping, diamond drilling and other work involved in searching for mineral resources are charged to Exploration, evaluation and reclamation costs as incurred. Mine development Mine development costs include engineering and metallurgical studies, drilling and other related costs to delineate an ore body, the removal of overburden to initially expose an ore body at open pit surface mines and the building of access ways, shafts, lateral access, drifts, ramps and other infrastructure at underground mines. Capitalization of mine development project costs that meet the definition of an asset begins once mineralization is classified as proven and probable reserves. Drilling and related costs are capitalized for an ore body where proven and probable reserves exist, and the activities are directed at obtaining additional information about the ore body or converting measured, indicated, and inferred resources to proven and probable reserves. All other drilling and related costs are expensed as incurred. Drilling costs incurred during the production phase for operational ore control are allocated to inventory costs and then included as a component of Cost of sales . The cost of removing overburden and waste materials to access the ore body at an open pit mine prior to the production phase are referred to as “pre-stripping costs.” Pre-stripping costs are capitalized during the development of an open pit mine. Where multiple open pits exist at a mining complex utilizing common processing facilities, pre-stripping costs are capitalized for each pit. The removal, production, and sale of de minimis saleable materials may occur during the development phase of an open pit mine and are assigned incremental mining costs related to the removal of that material. The production phase of an open pit mine commences when saleable minerals, beyond a de minimis amount, are produced. Stripping costs incurred during the production phase of a mine are variable cost of sales that are included as a component of inventory to be recognized in Cost of sales in the same period as the revenue from the sale of inventory. Mine development costs are amortized using the units-of-production method based on estimated recoverable ounces or pounds in proven and probable reserves. To the extent that these costs benefit an entire ore body, they are amortized over the estimated life of the ore body. Costs incurred to access specific ore blocks or areas that only provide benefit over the life of that area are amortized over the estimated life of that specific ore block or area. Plant and equipment Expenditures for new facilities or equipment and expenditures that extend the useful lives of existing facilities or equipment are capitalized and recorded at cost. Facilities and equipment acquired as part of a finance lease are capitalized and recorded as right-of-use (“ROU”) assets based on the contractual lease terms. The carrying amounts of plant and equipment are depreciated to their estimated residual value over the estimated useful lives of the specific assets or the estimated life-of-mine (“LOM”), if shorter. Depreciation starts on the date when the asset is available for its intended use. Construction in process assets are not depreciated until available for their intended use. The major categories of plant and equipment are depreciated on a straight-line basis using the estimated lives indicated below: Vehicles 5 years - 7 years Mining equipment 3 years - LOM Mobile equipment components 2 years - 7 years Buildings LOM Mine plant equipment LOM Underground infrastructure LOM ROU assets - plant and equipment (1) 10 years - LOM (1) For ROU assets, the depreciation period indicated above represents the period from lease commencement date to the earlier of the end of the useful life of the underlying asset or the end of the lease term. Impairment of long-lived assets The Company assesses the carrying value of its long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts of such assets may not be recoverable. Events or circumstances that could indicate that the carrying value of an asset or asset group may not be recoverable include, but are not limited to, significant adverse changes in the business climate including changes in future metal prices, significant changes to the extent or manner in which the asset is being used or its physical condition including significant decreases in production or mineral reserves, and significant decreases in the market price of the assets. In evaluating long-lived assets for recoverability, estimates of pre-tax undiscounted future cash flows of the Company's mines are used. An impairment is considered to exist if total estimated undiscounted future cash flows are less than the carrying amount of the asset. Once it is determined that an impairment exists, an impairment loss is recognized based on the difference between the estimated fair value of the long-lived assets and their carrying amounts. Fair value is typically determined through the use of an income approach utilizing estimates of discounted future cash flows or a market approach utilizing recent transaction activity for comparable properties. Future cash flows are derived from current business plans which are developed using short and long-term metal price assumptions; estimates of costs; and resource, reserve and exploration potential estimates, including timing and costs to develop and produce the material and are considered Level 3 fair value measurements. The Company believes its estimates and models used to determine fair value are similar to what a market participant would use. Goodwill Under the acquisition method of accounting for business combinations, the identifiable assets acquired and liabilities assumed are recognized at their estimated fair value as of the date of acquisition. The excess of the fair value of consideration paid over the fair value of the identifiable net assets acquired is recognized as Goodwill and allocated to the reporting units. Goodwill is allocated to reporting units and assessed for impairment annually as of December 31 or when events or circumstances indicate that the carrying value of a reporting unit exceeds its fair value. In testing for goodwill impairment, the Company may elect to perform a qualitative assessment to determine whether the existence of events or circumstances indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value. If the Company does not elect to perform a qualitative assessment or it is determined that it is more likely than not that the fair value is less than the carrying value, then a quantitative goodwill impairment test is performed by determining the fair value of the reporting unit. The fair value of a reporting unit is determined using either the income approach by utilizing estimates of discounted future cash flows or the market approach utilizing recent transaction activity for comparable properties. These approaches are considered Level 3 fair value measurements. If the carrying amount of a reporting unit exceeds the fair value, an impairment loss is recognized in the current period in an amount equal to the excess. Stock-based compensation The Company determines the fair value on the grant date for stock-based compensation awards and expenses the awards in the Consolidated Statements of Operations over the vesting period on a straight-line basis. Based on the terms of the award, and the Company’s intent and past practice for settlement in cash or shares, the awards are classified as liabilities or equity. The Company recognizes forfeitures as they occur. Cash-settled stock-based compensation arrangements; including Deferred Share Units (“DSUs”), DSU Replacement Units, and Performance Stock Units (“PSUs”) are remeasured at fair value at the end of each reporting period and at the date of settlement, with any changes in fair value recognized in profit or loss for the period. For equity-settled stock options, the fair value at the grant date is estimated using the Black-Scholes option pricing model. For Restricted Share Units (“RSUs”), the fair value at the grant date is estimated based on the quoted market price of the Company’s common stock. Income taxes The income and mining tax expense for the period is comprised of current tax expense and deferred tax expense, and is recognized in the Consolidated Statements of Operations. Current income tax Current tax for each of the Company's taxable entities is based on the local taxable profit for the period at the local statutory tax rates enacted at the date of the Consolidated Balance Sheets as well as the available double tax treaty rates as ratified. Management periodically evaluates positions taken in tax returns in situations in which applicable tax regulation is subject to interpretation. The Company establishes provisions where appropriate on the basis of amounts expected to be paid to tax authorities. Any uncertain tax positions must meet a more-likely-than-not realization threshold to be recognized and any potential accrued interest and penalties related to unrecognized tax benefits are recognized within Income and mining tax benefit (expense) . Deferred tax Deferred income taxes are accounted for using the asset and liability method. Under this method, deferred tax assets and liabilities are determined by applying the enacted statutory tax rates in effect at the end of a reporting period to the cumulative temporary differences between the tax bases of assets and liabilities and their reported amounts in the Company’s consolidated financial statements. Deferred income tax assets are recognized for all deductible temporary differences to the extent that it is more likely than not that taxable profits will be available to be utilized against those deductible temporary differences. A valuation allowance for deferred tax assets is established when it is more likely than not that some portion of the benefit from deferred tax assets will not be realized. The extent to which deductible temporary differences, unused tax losses and other income tax deductions are expected to be realized are reassessed at the end of each reporting period. The effect on deferred taxes of a change in tax rates is recognized in income during the period that the enactment is effective. Deferred tax assets are recognized for investment incentive tax credits in Türkiye in the period earned as expenditures that are more likely than not to be accepted as eligible spend occur and it is more likely than not that taxable profits will be available to be utilized against those credits, which can be applied to current and future year income tax payments. The Company accounts for the investment incentive tax credit in Türkiye using the flow-through method. Under this method, the investment incentive tax credit is treated as a reduction of income taxes in the year in which the credit arises. Deferred income tax liabilities are not recognized for taxable temporary differences associated with investments in subsidiaries and associates, and interests in joint ventures, unless it becomes apparent that the excess book over tax basis difference is expected to reverse in the foreseeable future. Accordingly, deferred income tax assets and liabilities are recognized for future withholding taxes payable where it has been determined that the amount would reasonably be payable in the foreseeable future. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset the current tax assets against the current tax liabilities, when they relate to income taxes levied by the same taxation authority, and the Company intends to settle its current tax assets and liabilities on a net basis. Mining taxes and other tax arrangements Mining taxes or royalties and other arrangements are treated as taxation arrangements when they have the characteristics of an income tax. This is the case when they are imposed under government authority and the amount payable is calculated by reference to an income measure. Obligations arising from royalty arrangements that do not satisfy these criteria are recognized as current liabilities and included within Cost of sales . Investments The Company has investments in debt securities and marketable equity securities. The Company determines the appropriate classification of debt securities at the time of purchase and re-evaluates such determinations at each reporting date. Marketable equity securities are carried at fair value. Held to maturity securities, classified based on the intent and ability to hold the securities to maturity, are carried at amortized cost. Marketable debt securities are categorized as available for sale and carried at fair value. Gains and losses on the sale of securities are recognized on a specific identification basis. Unrealized gains and losses are included in Other income (expense) on the Consolidated Statements of Operations. Derivative financial instruments The Company is exposed to various market risks, including the effect of changes in metal prices and foreign exchange rates, and from time to time uses derivatives to manage financial exposures that occur in the normal course of business. The Company recognizes derivatives as either assets, presented in the Consolidated Balance Sheets in Prepaid and other current assets or Other non-current assets , or liabilities, presented in the Consolidated Balance Sheets in Accrued liabilities and other or Other non-current liabilities , and measures those instruments at fair value. These are considered Level 2 fair value measurements. Changes in the value of derivative instruments are recorded each period in Cost of sales or Other income (expense) on the Consolidated Statements of Operations. Management applies judgment in estimating the fair value of instruments that are highly sensitive to assumptions regarding commodity prices, market volatilities, and foreign currency exchange rates. The Company currently does not apply hedge accounting. Reclamation liabilities The Company recognizes a liability for the fair value of estimated future reclamation costs when incurred. The liability is accreted over time through periodic charges to Exploration, evaluation and reclamation costs in the Consolidated Statements of Operations. In addition, the asset retirement cost is capitalized as part of the asset's carrying value and amortized over the life of the related asset. Reclamation liabilities are periodically adjusted to reflect changes in the estimated present value resulting from the passage of time and revisions to the estimates of either the timing or amount of reclamation costs. Changes in the estimate of reclamation costs may result from changes in legal or regulatory requirements, increased obligations arising from additional mining and exploration activities, and changes to cost estimates. Changes in reclamation estimates at mines that are not currently operating, as the mine or portion of the mine site has entered the closure phase and has no substantive future economic value, are reflected in Exploration, evaluation and reclamation costs in the Consolidated Statements of Operations. The estimated reclamation liability is based on when spending for an existing disturbance is expected to occur. The Company reviews, on an annual basis, unless otherwise deemed necessary, the reclamation liability at each mine site. Remediation liabilities Remediation costs are accrued when it is probable that an obligation has been incurred and the cost can be reasonably estimated. In addition to the remediation costs, estimates may include ongoing care, maintenance, and monitoring costs. When the available information is sufficient to estimate the amount of the liability, that estimate is used. When the information is only sufficient to establish a range of probable liability and no point within the range is more likely than any other, the lower end of the range is used. Remediation liabilities are recorded on an undiscounted basis, except when payments are readily estimable, in which case the remediation costs included in remediation liabilities are discounted to their present value. Changes in remediation estimates are reflected in earnings in the period the estimate is revised. The Company performs a comprehensive review of its remediation liabilities annually and also reviews changes in facts and circumstances associated with these obligations at least quarterly. As of December 31, 2023 the Company did not have any remediation liabilities recorded; however, the Company suspended operations at Çöpler as a result of a significant slip on the heap leach pad on February 13, 2024. Refer to Note 24 for further information. The Company is in the process of evaluating the estimated remediation costs and anticipates recording a remediation liability during the first quarter of 2024. Leases The Company has entered into lease contracts under which it is the lessee. The Company determines whether an arrangement is, or contains, a lease based on the substance of the arrangement at its inception. If the contract is determined to be a lease, the Company classifies the lease as either an operating or financing lease. Operating lease right of use (“ROU”) assets are included in Other non-current assets and lease obligations are included in Accrued liabilities and other and Other non-current liabilities in the Consolidated Balance Sheets. Finance lease ROU assets are included in Mineral properties, plant and equipment and lease obligations are included in Finance lease liabilities in the Consolidated Balance Sheets. ROU assets represent the Company’s right to use the underlying assets for the lease term and the corresponding lease liabilities represent its obligations to make lease payments arising from the leases. Operating and finance lease ROU assets and liabilities are recognized at the commencement date based on the present value of the expected lease payments over the lease term. When the rate of interest implicit in the lease cannot be readily determined, the Company uses its incremental borrowing rate in determining the present value of future lease payments. The Company’s incremental borrowing rate is the rate of interest that it would have to borrow on a collateralized basis over a similar term and amount in a similar economic environment to pay its lease obligations. The Company determines the incremental borrowing rates for its leases by adjusting the local risk-free interest rate with a credit risk premium corresponding to its credit rating. Operating lease costs are recognized on a straight-line basis over the lease term. Finance lease costs are recognized based on the effective interest method for the lease liability and straight-line amortization of the ROU asset, resulting in more cost being recognized in earlier periods. Variable lease payments are recognized in the period in which they are incurred. The Company has elected certain practical expedients including the short-term lease recognition exemption for all classes of underlying assets. Accordingly, leases with a term of one year or less have not and will not be recognized on the Consolidated Balance Sheets. The Company has also elected the practical expedient to not separate lease and non-lease components such as taxes and common area maintenance charges, in certain classes of assets such as its office facilities. Most of the Company’s leasing arrangements include extension and termination options, all of which provide the Company flexibility in retaining the underlying facilities and equipm

ACQUISITIONS AND DIVESTITURES

ACQUISITIONS AND DIVESTITURES	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS AND DIVESTITURES	ACQUISITIONS AND DIVESTITURES Acquisitions Hod Maden Project On May 8, 2023, the Company, through its wholly owned subsidiary Alacer Gold Corporation, closed on an agreement to acquire a 10% interest in, and operational control of, Artmin Madencilik Sanayi Ve Ticaret A.Ş (“Artmin”) which owns the Hod Maden gold-copper development project, located in northeastern Türkiye (the “Transaction”). Hod Maden was owned 70% by Lidya Madencilik Sanayi ve Ticaret A.Ş (“Lidya Mines”) and 30% by Horizon Copper Corp. (“Horizon”) prior to the closing of the Transaction. Upon closing of the Transaction, the Company made a $120.0 million cash payment to Lidya Mines to acquire a 10% interest in Artmin. The Company has the option to acquire an additional 30% interest in Artmin from Lidya Mines for $120.0 million in structured payments tied to the completion of project construction spending milestones. Additionally, the Company will make contingent payments to Lidya Mines including $30.0 million in milestone payments payable in accordance with an agreed upon schedule beginning at the start of construction and ending on the first anniversary of commercial production and $84.0 million payable upon the delineation of an additional 500,000 gold equivalent ounces of mineral reserves at the Hod Maden project in excess of the project’s current mineral reserves and mineral resources. The acquisition date fair value of the consideration paid is as follows (in thousands): Cash paid to Lidya Mines for 10% interest $ 120,000 Contingent consideration tied to completion of operational milestones (1) 24,300 Contingent consideration tied to delineation of new reserves (1) 4,300 Total consideration $ 148,600 (1) The fair value of the two elements of contingent consideration are based on a discounted cash flow model. The contingent consideration is considered a Level 3 fair value measurement due to certain assumptions that are not based on observable market data (refer to Note 12 for more information). The significant assumptions include estimates of timing of completion of project milestones, probability of delineation of additional reserves, and discount rates. The contingent consideration is included within Other non-current liabilities on the Consolidated Balance Sheets. The Company determined that Artmin is a variable interest entity (“VIE”) for which it is the primary beneficiary and is consolidated under ASC 810 as the Company has the power to direct the significant activities and the right to receive benefits and obligation to absorb losses of Artmin. The assets of Artmin can only be used to settle the obligations of Artmin and not the obligations of the Company. The creditors of Artmin do not have recourse to the assets or general credit of the Company to satisfy its liabilities. The Company concluded that Artmin was not a business based on its assessment under ASC 805 and accounted for the acquisition as an initial consolidation of a VIE that is not a business under ASC 810. There was no gain or loss recognized upon initial consolidation of the VIE as the sum of the fair value of the consideration paid and non-controlling interest equaled the fair value of the net assets on the acquisition date. The Company incurred transaction costs of approximately $0.4 million in connection with the Transaction included in Other operating expenses, net in the Consolidated Statements of Operations. The Company retained a third-party appraiser to determine the fair value of the consideration paid, assets acquired, liabilities assumed, and non-controlling interest as of the acquisition date. The fair value estimates were based on income and market valuation methods. The following table summarizes the fair value of the assets acquired and liabilities assumed on the acquisition date (in thousands): ASSETS Cash and cash equivalents $ 11 Trade and other receivables 36 Inventories 3 Prepaids and other current assets 24 Mineral properties, plant and equipment, net (1) 688,611 Other non-current assets 1,690 Total assets acquired $ 690,375 LIABILITIES Accounts payable $ 315 Accrued liabilities and other 643 Deferred income tax liabilities (2) 135,939 Total liabilities assumed 136,897 Net assets acquired and liabilities assumed 553,478 Non-controlling interest (404,878) $ 148,600 (1) The fair value of mineral properties, plant and equipment is based on applying the income and market valuation methods. The fair value of mineral properties determined using the income approach is $674.9 million. The significant assumptions include future metal prices, estimated quantities of mineral reserves and mineral resources, future capital and operating expenditures, and discount rates. (2) Deferred income tax liabilities represent the future tax expense associated with the differences between the fair value allocated to assets and liabilities and the historical carryover tax basis of these assets and liabilities . The assets acquired are included in the Corporate and other in Note 4 . The non-controlling interest is representative of Lidya Mines and Horizon’s combined 90% interest and is inclusive of the 30% redeemable interest. As the redemption features are solely within the control of the Company, the redeemable non-controlling interest in Artmin is classified within permanent equity under ASC 480. Subsequent to the acquisition of the Hod Maden project, Horizon advanced Artmin $6.4 million during the year ended December 31, 2023 to help fund working capital. The loan is unsecured, bears interest at the credit default swap premium of Türkiye plus a fixed spread of 4.0% and matures on June 28, 2028. As of December 31, 2023, no repayments have been made on the loan. The liability is included in Other non-current liabilities in the Consolidated Balance Sheets. Acquisition of additional 30% ownership in Kartaltepe On November 17, 2022, the Company, through its wholly owned subsidiary Alacer Gold Madencilik A.S., completed the acquisition of an additional 30% ownership in Kartaltepe Madencilik Sanayi ve Ticaret Anonim Şirketi (“Kartaltepe”) from joint venture partner Lidya Mines (the “Transaction”) for total consideration of $150.0 million in cash. The Company previously owned 50% of Kartaltepe and accounted for its interest as an equity method investment with a reported amount of $4.2 million. Upon completion of the Transaction, the Company now owns 80% of Kartaltepe and is considered the primary beneficiary of the VIE and consolidates Kartaltepe under ASC 810. Kartaltepe is included in the Çöpler mine operating segment. The Transaction provides increased exposure for the Company to potential exploration success on the geologically prospective Kartaltepe licenses, including Çakmaktepe Extension, Çakmaktepe, and the Mavialtin Porphyry Belt. Additionally, the Transaction is expected to deliver material synergies through the remainder of Ҫӧpler’s mine life. The Company concluded that Kartaltepe was not a business based on its assessment under ASC 805 and accounted for the acquisition as an initial consolidation of a VIE that is not a business under ASC 810. As a result of the Transaction the Company recognized a gain of $81.9 million during the fourth quarter of 2022, included in Gain on acquisition of Kartaltepe in the Consolidated Statements of Operations. The gain represents the difference between: (i) the fair value of consideration paid, the fair value of the non-controlling interests, and the reported amount of the previously held interest and (ii) the total amount of the net assets recognized at fair value. At acquisition, the Company recognized all assets acquired and liabilities assumed at an aggregate fair value of $284.7 million, primarily consisting of $361.6 million in Mineral properties, plant and equipment, net 1 and $72.3 million in Deferred tax liabilities 2 on the Consolidated Balance Sheets. The fair value of Lidya Mines’ 20% interest of $48.6 million was recognized as Non-controlling interest on the Consolidated Balance Sheets. The Company retained a third-party appraiser to assist in determining the fair value of the assets acquired, liabilities assumed, and non-controlling interest as of the acquisition date. The fair value estimates were based on income and market valuation methods 1 . Fair value is a market-based measurement and does not include entity-specific synergies. Acquisition of Taiga Gold Corp. On April 14, 2022, the Company completed the purchase of all the issued and outstanding common shares of Taiga Gold Corp. (“Taiga Gold”), which holds the exploration and evaluation stage resources in Saskatchewan, Canada in proximity to the Company’s Seabee mine and Fisher project. The transaction was accounted for as an asset acquisition for total consideration of $24.8 million. The total consideration was allocated to the assets acquired and liabilities assumed based on their estimated fair values on the acquisition date, which consisted primarily of cash and cash equivalents of $4.7 million, exploration and evaluation assets of $27.8 million, and a related deferred tax liability of $7.5 million. The assets are included in the Seabee mine operating segment. Divestitures Divestiture of San Luis On November 29, 2023, the Company entered into a definitive agreement with Highlander Silver Corp. (“Highlander Silver”) to sell its San Luis project in the Ancash department of central Peru, which is included in Corporate and other in N ote 4 . Upon the expected closing of the Transaction in the first quarter of 2024, the Company will receive $5.0 million in cash and up to $37.5 million in contingent payments payable in cash, while retaining a 4% net smelter return royalty on the San Luis project. Assets of $0.8 million, included in Prepaid and other current assets , and liabilities of $0.7 million, included in Accrued liabilities and other , were classified as held for sale as of December 31, 2023. Divestiture of Pitarrilla On July 6, 2022, the Company completed the sale of the Pitarrilla project in Durango, Mexico to Endeavour Silver Corp. ( “ Endeavour Silver ” ). The consideration received included cash of $35.0 million, Endeavour Silver common shares with a fair value on the closing date of $25.6 million (8,577,380 shares at $2.99 per share), and a 1.25% net smelter returns royalty on the Pitarrilla property. A gain of $0.6 million was recognized, included in Other operating expenses, net in the Consolidated Statements of Operations, calculated as the difference between the consideration received and the carrying amount of the net assets sold. Divestiture of royalty assets On October 21, 2021, the Company completed the sale of a portfolio of royalty interests and deferred consideration (the “Royalty Portfolio”) to EMX Royalty Corporation (“EMX”) with a carrying value of $83.9 million. The total consideration received included cash, EMX common shares, and deferred consideration in the form of contingent payments of cash payable upon completion of certain project milestones related to one of the royalties totaling approximately $87.9 million. The fair value of the deferred consideration was estimated based on the present value of the projected future cash inflows using a discount rate of 12.5%. The projected future cash inflows are affected by assumptions related to the achievement of the development milestones. At June 30, 2021, following the negotiation of the Royalty Portfolio sale, the Company recorded an impairment loss of $22.3 million on the Royalty Portfolio, calculated based on the difference between the estimated fair value of the Royalty Portfolio and its carrying amount prior to the impairment. The Company recognized a gain on closing of the Royalty Portfolio sale to EMX of $2.1 million, net of $0.3 million of transaction costs, which has been recorded against the impairment loss On December 22, 2023, the Company completed a secondary offering of common shares of EMX received in the Royalty Portfolio sale, classified under Marketable securities , in the form of 6,161,524 units (“Units”) for CAD $1.93 per Unit. Each Unit consists of one EMX common share and one right to purchase an additional EMX common share (an “Option”) that entitles the holder to acquire one EMX common share at a price of CAD $2.27 per share, expiring on December 31, 2024. The Company received cash proceeds of $8.7 million for the 6,161,524 Units and recognized a liability associated with the Options of $1.4 million, determined using the Black-Scholes option pricing model, included in Accrued liabilities and other . The Options are considered a Level 2 fair value measurement (refer to Note 11 for further information). A loss on the sale of the Units of $2.9 million was recognized and included in Other income (expense)

OPERATING_SEGMENTS

OPERATING SEGMENTS	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
OPERATING SEGMENTS	OPERATING SEGMENTS The Company currently has four producing mines which represent the Company’s reportable and operating segments. The results of operating segments are reviewed by management to make decisions about resources to be allocated to the segments and to assess their performance. The following tables provide a summary of financial information related to the Company's segments (in thousands): Year ended December 31, 2023 Çöpler (3) Marigold Seabee Puna Segments Total Corporate and other (1) Consolidated Revenue $ 442,417 $ 538,244 $ 164,346 $ 281,920 $ 1,426,927 $ — $ 1,426,927 Cost of sales (2) $ 268,628 $ 289,063 $ 82,898 $ 163,558 $ 804,147 $ — $ 804,147 Depreciation, depletion and amortization $ 93,808 $ 46,236 $ 40,533 $ 33,435 $ 214,012 $ — $ 214,012 Exploration, evaluation and reclamation costs $ 8,699 $ 15,059 $ 17,489 $ 10,196 $ 51,443 $ 7,440 $ 58,883 Impairment charges $ 353,322 $ — $ 49,786 $ 2,637 $ 405,745 $ 5,653 $ 411,398 Operating income (loss) $ (287,519) $ 187,886 $ (26,867) $ 71,848 $ (54,652) $ (75,592) $ (130,244) Capital expenditures $ 89,165 $ 82,252 $ 37,521 $ 13,193 $ 222,131 $ — $ 222,131 Total assets as of December 31, 2023 $ 2,915,262 $ 782,353 $ 464,033 $ 324,794 $ 4,486,442 $ 899,331 $ 5,385,773 (1) Corporate and other consists of business activities that are not included within the reportable segments and is provided for reconciliation purposes. (2) Excludes depreciation, depletion, and amortization. (3) Refer to Note 24 for information regarding t he Çöpler Incident. Year ended December 31, 2022 Çöpler Marigold Seabee Puna Segments Total Corporate and other (1) Consolidated Revenue $ 355,070 $ 348,817 $ 244,692 $ 199,454 $ 1,148,033 $ — $ 1,148,033 Cost of sales (2) $ 189,825 $ 206,014 $ 74,679 $ 137,424 $ 607,942 $ — $ 607,942 Depreciation, depletion and amortization $ 76,628 $ 34,255 $ 49,445 $ 21,119 $ 181,447 $ — $ 181,447 Exploration. evaluation, and reclamation costs $ 4,136 $ 18,182 $ 14,104 $ 7,098 $ 43,520 $ 9,326 $ 52,846 Care and maintenance (3) $ 41,800 $ — $ — $ — $ 41,800 $ — $ 41,800 Operating income (loss) $ 39,556 $ 90,365 $ 106,453 $ 33,547 $ 269,921 $ (79,653) $ 190,268 Capital expenditures $ 35,729 $ 58,795 $ 38,193 $ 10,446 $ 143,163 $ — $ 143,163 Total assets as of December 31, 2022 $ 3,298,757 $ 667,834 $ 581,574 $ 315,060 $ 4,863,225 $ 391,432 $ 5,254,657 (1) Corporate and other consists of business activities that are not included within the reportable segments and is provided for reconciliation purposes. During the first quarter of 2023, the Company determined it has four reportable segments: Çöpler, Marigold, Seabee and Puna. The exploration, evaluation and development properties are no longer considered a reportable segment and the portfolio of prospective exploration tenures, near or adjacent to the existing operations (near-mine) are included in the respective reportable segment and the greenfield standalone prospects are included in Corporate and other. (2) Excludes depreciation, depletion, and amortization. (3) Care and maintenance expense represents direct costs and depreciation incurred at Çöpler during the temporary suspension of operations in the third quarter of 2022. Year ended December 31, 2021 Çöpler Marigold Seabee Puna Segments Total Corporate and other (1) Consolidated Revenue $ 607,887 $ 426,391 $ 213,860 $ 226,061 $ 1,474,199 $ — $ 1,474,199 Cost of sales (2) $ 264,889 $ 219,035 $ 66,354 $ 121,096 $ 671,374 $ — $ 671,374 Depreciation, depletion and amortization $ 125,220 $ 35,410 $ 45,334 $ 21,995 $ 227,959 $ — $ 227,959 Exploration, evaluation and reclamation costs $ 10,868 $ 10,968 $ 11,867 $ 1,764 $ 35,467 $ 6,915 $ 42,382 Impairment charges $ — $ — $ — $ — $ — $ 20,275 $ 20,275 Operating income (loss) $ 201,302 $ 161,081 $ 90,332 $ 79,042 $ 531,757 $ (87,382) $ 444,375 Capital expenditures $ 34,699 $ 55,861 $ 40,553 $ 10,458 $ 141,571 $ — $ 141,571 Total assets as of December 31, 2021 $ 3,099,240 $ 599,164 $ 479,370 $ 293,469 $ 4,471,243 $ 740,195 $ 5,211,438 (1) Corporate and other consists of business activities that are not included within the reportable segments and is provided for reconciliation purposes. During the first quarter of 2023, the Company determined it has four reportable segments: Çöpler, Marigold, Seabee and Puna. The exploration, evaluation and development properties are no longer considered a reportable segment and the portfolio of prospective exploration tenures, near or adjacent to the existing operations (near-mine) are included in the respective reportable segment and the greenfield standalone prospects are included in Corporate and other. (2) Excludes depreciation, depletion, and amortization. Geographic area The following are non-current assets, excluding Goodwill , Restricted cash and Deferred income taxes , by location as of December 31 (in thousands): December 31, 2023 2022 Türkiye $ 3,386,380 $ 3,064,482 Canada 320,922 311,937 United States 355,375 321,423 Argentina 104,313 127,661 Mexico — 536 Peru — 482 Total $ 4,166,990 $ 3,826,521 The following is revenue information by geographic area based on the location of production for the years ended December 31, (in thousands): Year Ended December 31, 2023 2022 2021 Türkiye $ 442,417 $ 355,070 $ 607,887 Canada 164,346 244,692 213,860 United States 538,244 348,817 426,391 Argentina 281,920 199,454 226,061 Total $ 1,426,927 $ 1,148,033 $ 1,474,199

REVENUE

REVENUE	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE The following table represents revenues by product (in thousands): Year Ended December 31, 2023 2022 2021 Gold doré sales Çöpler $ 438,894 $ 352,740 $ 600,790 Marigold 538,090 348,692 426,288 Seabee 164,292 244,581 213,766 Concentrate sales Puna 270,438 201,859 229,959 Other (1) Çöpler 3,523 2,330 7,097 Marigold 154 125 103 Seabee 54 111 94 Puna 11,482 (2,405) (3,898) Total (2) $ 1,426,927 $ 1,148,033 $ 1,474,199 (1) Other revenue includes: changes in the fair value of concentrate trade receivables due to changes in silver and base metal prices; and silver and copper by-product revenue arising from the production and sale of gold doré. (2) The Company recognized revenue under ASC 606 “Revenue from Contracts with Customers” of $1,415.4 million, excluding Other Puna revenues related to embedded derivatives relating to provisional concentrate metal sales. Revenue by metal Revenue by metal type for the years ended December 31, are as follows (in thousands): Year Ended December 31, 2023 2022 2021 Gold $ 1,141,276 $ 946,013 $ 1,240,844 Silver 215,387 153,280 183,378 Lead 46,422 37,519 33,070 Zinc 8,629 11,060 13,511 Other (1) 15,213 161 3,396 Total $ 1,426,927 $ 1,148,033 $ 1,474,199 (1) Other revenue includes: changes in the fair value of concentrate trade receivables due to changes in silver and base metal prices; and silver and copper by-product revenue arising from the production and sale of gold doré. During 2023, the sales to Central Bank of Türkiye and CIBC accounted for 31%, 33% of the Company's total revenues, respectively. During 2022, the sales to Central Bank of Türkiye, CIBC and Bank of Montreal accounted for 31%, 28% and 16% of the Company's total revenues, respectively. During 2021, the sales to Central Bank of Türkiye and CIBC accounted for 41% and 30% of the Company's total revenues, respectively. The remaining sales were to a variety of customers. Provisional metal sales At December 31, 2023, t he Company had silver sales of 5.7 million ounces at an average price of $23.81 per ounce, lead sales of 25.0 million pounds at an average price of $0.96 per pound, and zinc sales of 3.0 million pounds at an average price of $1.14 per pound, subject to final pricing per the contractual terms over the next several months. For the years ended December 31, 2023, 2022 and 2021, changes in the fair value of the Company's embedded derivatives relating to provisional concentrate metal sales was an increase of $11.5 million, an increase of $2.8 million and a decrease of $1.0 million respectively, which has been recorded in Revenue .

RECLAMATION_LIABILITIES

RECLAMATION LIABILITIES	12 Months Ended
	Dec. 31, 2023
Asset Retirement Obligation [Abstract]
RECLAMATION LIABILITIES	RECLAMATION LIABILITIES The Company is subject to various domestic and international laws and regulations governing the protection of the environment. These laws and regulations are continually changing and are generally becoming more restrictive. Estimated future reclamation costs are based principally on current legal and regulatory requirements. Changes in Reclamation liabilities during the years ended December 31 were as follows (in thousands): 2023 2022 Balance as of January 1 $ 164,047 $ 125,044 Reclamation expenditures (1,466) (1,221) Accretion expense 8,698 6,035 Additions, changes in estimate and other 3,742 34,189 Obligations related to divested properties (1,202) — Balance as of December 31 $ 173,819 $ 164,047 Less: current portion (3,364) (10,075) Non-current reclamation liabilities $ 170,455 $ 153,972 During the year ended December 31, 2023, reclamation adjustments related to changes in estimate were primarily comprised of an increase of $2.3 million at Çöpler, $1.4 million at Seabee, and $1.4 million at Puna, partially offset by a decrease of $1.1 million at Marigold. These adjustments were related to increases in unit cost rates for labor and equipment and change in the scope and timing of reclamation and closure activities due to disturbance.

IMPAIRMENT CHARGES

IMPAIRMENT CHARGES	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
IMPAIRMENT CHARGES	IMPAIRMENT CHARGES The following table includes the components of Impairment charges : Year Ended December 31, 2023 2022 2021 Long-lived and other assets Goodwill Total Long-lived and other assets Goodwill Total Long-lived and other assets Goodwill Total Çöpler (1) $ 353,322 $ — $ 353,322 $ — $ — $ — $ — $ — $ — Seabee — 49,786 49,786 — — — — — — Puna (2) 2,637 — 2,637 — — — — — — Corporate and Other (3) 5,653 — 5,653 — — — 20,275 — 20,275 $ 361,612 $ 49,786 $ 411,398 $ — $ — $ — $ 20,275 $ — $ 20,275 (1) For the year ended December 31, 2023, consist of $349.2 million impairment charges related to Mineral properties, plant and equipment, net (see below for further information) and $4.1 million of non-cash write-offs of capitalized cloud computing arrangement implementation costs included in Other non-current assets. (2) Consists of non-cash write-downs of various assets and materials and supplies inventories recorded during the third quarter of 2023. (3) For the year ended December 31, 2023, consists of $5.7 million non-cash write-offs of capitalized cloud computing arrangement implementation costs included in O ther non-current assets . For the year ended December 31, 2021, consists of impairment charges related to the Royalty Portfolio sale, based on the differences between the carrying amount of the assets within the Royalty Portfolio, and the estimated net transaction price. Impairment charges The Company reviews and evaluates its long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. During the fourth quarter of 2023, the Company updated its technical report, based on additional drilling and revised geological interpretation, which resulted in a decrease in the mineral reserves and mineral resources at the Çöpler pit and an increase in mineral reserves and mineral resources at the Greater Çakmaktepe extension. The decrease in mineral reserves and mineral resources at the Çöpler pit was primarily due to the Company's plans to construct a grind-leach circuit rather than a copper concentrator as had been previously contemplated in the Çöpler Copper-Gold (“C2”) project. As a result, the Company determined that certain mineral properties and exploration and evaluation assets related primarily to the Çöpler pit were impaired. This impairment charge is not related to the Çöpler Incident. As the technical report changes were finalized during the preparation of this Annual Report on Form 10-K, the Company recorded a non-cash impairment charge at Çöpler of $349.2 million for the year ended December 31, 2023 and disclosed such impairment herein. As a result of the mineral reserve and mineral resource changes, the Company evaluated all long-lived assets in the Çöpler segment for recoverability using estimates of pre-tax undiscounted cash flows. Based on the results of the recoverability test, the Company concluded that no additional impairments existed as of December 31, 2023. A short-term gold price of $1,945, which decreases over five years to a long-term gold price of $1,740, was a significant assumption used in the recoverability test. The Company evaluated its long-lived assets for impairment as of December 31, 2023 using the information available at that time. On February 13, 2024, the Company suspended operations at Çöpler as a result of a significant slip on the heap leach pad. This information was not considered in the Company’s long-lived asset impairment evaluation as it occurred subsequent to December 31, 2023. Refer to Note 24 for further information. Impairment of goodwill The Company evaluates its goodwill for impairment annually at December 31 or when events or changes in circumstances indicate that the fair value of a reporting unit is less than its carrying value. During the fourth quarter of 2023, the Company performed a quantitative goodwill test for the Seabee reporting unit. Based on this test, the Company concluded that Goodwill was impaired and recorded a non-cash impairment of $49.8 million, which represented the full goodwill balance of the reporting unit. The impairment was driven by a deterioration in underlying cash flows as a result of a decrease in mineral reserves and mineral resources. The decrease in mineral reserves and mineral resources was due to updates to the block model, updates to the cut-off grade calculation, and the use of an incremental cut-off grade for development. The Seabee long-lived asset group, which is the same as the reporting unit, was evaluated for impairment prior to the quantitative goodwill test and no impairment was identified. The Company measured the impairments by comparing the total fair value of the Seabee reporting unit to its carrying amount. The estimated fair value of the Seabee reporting unit was determined using an income and market approach and is considered a Level 3 fair value measurement due to certain assumptions that are not based on observable market data. The significant assumptions to the fair value measured included: (i) post-tax cash flow information, which includes operating and capital expenditures, based on the Company's current business plan, (ii) a short-term gold price of $1,945 which decreases over five years to a long-term gold price of $1,740, (iii) current estimates of mineral reserves and mineral resources, (iv) in-situ multiples, and (v) a post-tax discount rate range of 5.0% to 6.0%.

OTHER OPERATING EXPENSES, NET

OTHER OPERATING EXPENSES, NET	12 Months Ended
	Dec. 31, 2023
Other Income and Expenses [Abstract]
OTHER OPERATING EXPENSES, NET	OTHER OPERATING EXPENSES, NET The following table includes the components of Other operating expense, net : Year Ended December 31, 2023 2022 2021 Transaction and integration costs $ 406 $ 1,561 $ 8,595 SEC conversion costs — 1,255 2,645 (Gain) loss on sale of assets 762 (746) — Other 106 — — Total $ 1,274 $ 2,070 $ 11,240

OTHER INCOME (EXPENSE)

OTHER INCOME (EXPENSE)	12 Months Ended
	Dec. 31, 2023
Other Income and Expenses [Abstract]
OTHER INCOME (EXPENSE)	OTHER INCOME (EXPENSE) The following table includes the components of Other income (expense) : Year Ended December 31, 2023 2022 2021 Interest income $ 22,614 $ 16,311 $ 1,939 Gain (loss) on investments and marketable security sales 29,158 17,344 13,879 Change in fair value of marketable securities 4,221 602 (10,741) Gain (loss) on sale of mineral properties, plant, and equipment (1,331) (2,130) 412 Bank charges (1,811) (1,423) (1,058) Other (2,700) (10,413) (18,580) Total $ 50,151 $ 20,291 $ (14,149)

INCOME AND MINING TAXES

INCOME AND MINING TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME AND MINING TAXES	INCOME AND MINING TAXES The following tables represent the major components of Income (loss) before income and mining taxes and Income and mining tax benefit (expense) recognized in the Consolidated Statements of Operations (in thousands): Year Ended December 31, 2023 2022 2021 Income (loss) before income and mining taxes components: United States $ 181,926 $ 75,762 $ 138,230 Canada (76,407) (21,831) 26,752 Türkiye (319,775) 108,373 186,971 Argentina 13,733 2,662 77,562 Other Foreign (1,885) 75,869 (14,757) Total income (loss) before income and mining taxes $ (202,408) $ 240,835 $ 414,758 Year Ended December 31, 2023 2022 2021 Current income tax provision: United States $ 27,322 $ 15,149 $ 15,603 Canada 9,738 33,408 27,672 Türkiye 4,390 23,515 49,851 Argentina 8,925 1,801 8,989 Other foreign 3,257 24,127 14,339 Total current income tax provision 53,632 98,000 116,454 Deferred income tax provision (benefit): United States 1,373 7,092 13,288 Canada (4,681) (4,183) (230) Türkiye (120,950) (57,227) (131,456) Argentina (11,958) 3,350 3,569 Other foreign 50 (16,964) (15,741) Total deferred income tax provision (benefit) (136,166) (67,932) (130,570) Total income tax provision (benefit) $ (82,534) $ 30,068 $ (14,116) Income and mining tax expense differs from the amount that would be computed by applying the Canadian statutory rate of 27% for each of the years ended December 31, 2023, 2022 and 2021, respectively, to income (loss) before income and mining taxes. The reasons for the differences are as follows (in thousands): Year Ended December 31, 2023 2022 2021 Income (loss) before income and mining taxes $ (202,408) $ 240,835 $ 414,758 Statutory tax rate 27 % 27 % 27 % Expected income and mining tax expense (benefit) (54,650) 65,025 111,985 Increase (decrease) attributable to: Non-taxable items (26,345) (11,358) (4,379) Foreign exchange and inflation (55,850) (20,531) (124,946) Tax rate increase 68,917 — — Differences in foreign and future tax rates (4,219) (13,248) 738 Investment incentive tax credits (22,760) (10,126) (14,082) Mining taxes and overseas withholding tax 5,546 38,251 17,528 Impact of gain on acquisition of Kartaltepe — (18,826) — Change in estimates in respect of prior years 1,742 (3,630) (2,046) Changes in valuation allowance 4,748 2,602 1,086 Other 337 1,909 — Total income and mining tax expense (benefit) $ (82,534) $ 30,068 $ (14,116) In July 2023, the Republic of Türkiye enacted an increase in the corporate income tax rate. The corporate income tax rate of 20% increased to 25% for 2023 and subsequent years. The increase was effective on July 15, 2023 with retroactive application to January 1, 2023. As a result of the rate increase in Türkiye, the Company incurred additional deferred income tax expense of approximately $68.9 million. The significant components of Deferred income tax assets and Deferred income tax liabilities were (in thousands): December 31, 2023 2022 Deferred income tax assets Deductible temporary differences relating to: Marketable securities $ 1,147 $ 2,397 Reclamation liabilities 40,118 31,080 Lease liabilities 26,618 28,730 Deductibility of other taxes 10,311 10,224 Stock-based compensation 2,030 2,931 Other items 19,627 13,286 99,851 88,648 Investment incentive tax credits (1) 17,912 18,772 Tax loss carryforwards 53,164 43,384 Less: Valuation allowance (74,640) (61,101) Total deferred income tax assets $ 96,287 $ 89,703 Deferred income tax liabilities Taxable temporary differences relating to: Marketable securities $ (1,137) $ — Inventories (16,969) (49,004) Mineral properties, plant and equipment (380,348) (332,886) Convertible notes — (95) Mineral tax (38,969) (41,803) Other items (409) (6,401) Total deferred income tax liabilities $ (437,832) $ (430,189) Balance sheet presentation Deferred income tax assets $ 22,307 $ 1,915 Deferred income tax liabilities (363,852) (342,401) Deferred income tax liabilities, net $ (341,545) $ (340,486) (1) The Company receives investment incentive tax credits for qualifying capital expenditures at Çöpler. The application of these tax credits, which are denominated in Turkish Lira, reduced income and mining tax expense and cash tax payments for the year ended December 31, 2023 and are expected to offset future cash tax payments. Reviews of eligible expenditures for tax credits by local tax authorities occur periodically and can result in adjustments to the recognition of investment incentive tax credits. As of December 31, 2023, the Company had deferred tax liabilities related to investments in subsidiaries that were not recognized as the Company controls the dividend policy of its subsidiaries (i.e., the Company controls the timing of reversal of the related taxable temporary differences and is satisfied that they will not reverse in the foreseeable future). It is not practicable to determine the amount of the unrecognized deferred tax liabilities at this time. Valuation of deferred tax assets The Company recognizes tax benefits on losses or other deductible amounts generated in countries where it determines that it is more likely than not that taxable profits will be available to be utilized against those temporary differences. The Company's deferred tax valuation allowance related primarily to tax losses in jurisdictions which do not meet the “more-likely-than-not” standard under current accounting guidance due to insufficient positive taxable income to utilize available tax losses. When there is a change in judgment concerning the recovery of deferred tax assets in future periods, a valuation allowance is recorded into earnings during the quarter in which the change in judgment occurs. The Company has not made any judgement changes with respect to its already established positions. The valuation allowance increased in 2023 by $13.5 million mainly related to an increase in net operating and capital loss carryforwards in entities where the Company does not expect to realize a future tax benefit. Tax loss carryforwards As of December 31, 2023, the Company had the following estimated tax operating and capital losses (in thousands) available to reduce future taxable income, including both losses for which deferred tax assets are utilized to offset applicable deferred tax liabilities and losses for which deferred tax assets have a valuation allowance against. Losses expire at various dates and amounts between 2024 and 2043. December 31, 2023 Expiration Year Canada $ 173,384 2040-2043 U.S.A. $ 2,912 2024-Indefinite Türkiye $ 40,990 2026-2027 Unrecognized tax benefits The Company records uncertain tax positions on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions meeting the “more-likely-than-not” recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50% likely to be realized upon ultimate settlement with the related tax authority. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, inclusive of interest and penalties, is as follows during the years ended December 31 (in thousands): 2023 2022 Balance as of January 1 $ 8,574 $ — Increase associated with tax positions taken during the current year — — Increase (decrease) associated with tax positions taken during a prior year (1) (7,218) 9,200 Tax Payments (1,356) (626) Decrease associated with lapses in statutes of limitation — — Balance as of December 31 $ — $ 8,574 (1) Of the gross unrecognized tax benefits, $0.0 million were recognized as current liabilities in Consolidated Balance Sheet as of December 31, 2023. As of December 31, 2023 and December 31, 2022, nil and $8.6 million, respectively, represent the amount of unrecognized tax benefits, inclusive of interest and penalties that, if recognized, would impact the Company’s effective income tax rate. As of December 31, 2023 and December 31, 2022, the total amount of accrued income-tax-related interest and penalties included in the Consolidated Balance Sheets were nil and $5.2 million. On March 12, 2023, Türkiye enacted Tax Amnesty legislation, which allows taxpayers to voluntarily pay tax on uncertain tax positions and waives assessed interest, penalties up to 50.0% of tax and risk of audit if paid in accordance with the process outlined in the legislation. As a result, during the year ended December 31, 2023, the Company released $7.2 million of tax, interest, and penalties in Income and mining tax benefit (expense) in the Condensed Consolidated Statements of Operations. During the year ended December 31, 2023, the Company paid $1.4 million in a cash payment in accordance with the Tax Amnesty agreement.

INCOME (LOSS) PER SHARE

INCOME (LOSS) PER SHARE	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
INCOME (LOSS) PER SHARE	INCOME (LOSS) PER SHARE The Company calculates basic net income per share using, as the denominator, the weighted average number of common shares outstanding during the period. Diluted net income per share uses, as its denominator, the weighted average number of common shares outstanding during the period plus the effect of potential dilutive shares during the period. Potential dilutive common shares include stock options, RSUs, and convertible notes for periods in which the Company has reported net income (loss). The calculations of basic and diluted net income per share attributable to SSR Mining shareholders for the years ended December 31 were based on the following (in thousands): Year Ended December 31, 2023 2022 2021 Net income (loss) $ (120,225) $ 210,428 $ 425,922 Net (income) loss attributable to non-controlling interest 22,218 (16,288) (57,846) Net income (loss) attributable to SSR Mining shareholders (98,007) 194,140 368,076 Interest saving on 2019 Notes, net of tax — 4,910 4,889 Net income (loss) used in the calculation of diluted net income per share $ (98,007) $ 199,050 $ 372,965 Weighted average number of common shares issued 204,714 209,883 215,993 Adjustments for dilutive instruments: Stock options — 5 38 Restricted share units — 39 58 2019 Notes — 12,554 12,152 Diluted weighted average number of shares outstanding $ 204,714 $ 222,481 $ 228,241 Net income (loss) per share attributable to SSR Mining shareholders Basic $ (0.48) $ 0.92 $ 1.70 Diluted $ (0.48) $ 0.89 $ 1.63 For the year ended December 31, 2023, $4.9 million of interest saving on convertible notes, net of tax, and 12,867 shares were excluded from the diluted income per common share calculation because the Company incurred a net loss and the effect would be antidilutive.

FAIR VALUE MEASUREMENTS AND FIN

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS	FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS Fair value accounting establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below: Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 - Quoted prices in markets that are not active, quoted prices for similar assets or liabilities in active markets, quoted prices or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability and model-based valuation techniques (e.g. the Black-Scholes model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and Level 3 - Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). As required by accounting guidance, assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The following tables set forth the Company’s assets and liabilities measured at fair value on a recurring (at least annually) and nonrecurring basis by level within the fair value hierarchy (in thousands).   Fair value at December 31, 2023   Level 1 (1) Level 2 (2) Level 3 Total Assets: Cash and cash equivalents $ 492,393 $ — $ — $ 492,393 Restricted cash 101 — — 101 Marketable securities 28,351 — — 28,351 Trade receivables from provisional sales, net — 86,897 — 86,897 Deferred consideration — — 21,213 21,213 $ 520,845 $ 86,897 $ 21,213 $ 628,955 Liabilities: Contingent consideration $ — $ — $ 29,648 $ 29,648 Option liability - EMX shares (3) — 1,431 — 1,431 $ — $ 1,431 $ 29,648 $ 31,079   Fair value at December 31, 2022   Level 1 (1) Level 2 (2) Level 3 Total Assets: Cash and cash equivalents $ 655,453 $ — $ — $ 655,453 Restricted cash 33,653 — — 33,653 Marketable securities 44,841 — — 44,841 Trade receivables from provisional sales, net — 49,897 — 49,897 Deferred consideration — — 24,369 24,369 $ 733,947 $ 49,897 $ 24,369 $ 808,213 1) Marketable securities of publicly quoted companies, consisting of investments, are valued using a market approach based upon unadjusted quoted prices in an active market obtained from securities exchanges. 2) The Company’s provisional metal sales contracts, included in Trade and other receivables in the Consolidated Balance Sheets, are valued using inputs derived from observable market data, including quoted commodity forward prices. The inputs do not involve significant management judgment. Such instruments are classified within Level 2 of the fair value hierarchy. 3) The fair value of the option liability, which represents the option of the holder to acquire a EMX common share from SSR (refer to N ote 3 for further information), was determined using the Black-Scholes model. The inputs to the Black-Scholes model included the EMX share price on the closing date of CAD $2.19 per share, exercise price of CAD $2.27 per Unit, one year maturity, one-year risk-free rate of 4.8%, and annualized volatility of 34.1%. Deferred and contingent consideration are included in Level 3 as certain assumptions used in the calculation of the fair value are not based on observable market data. The following table reconciles the beginning and ending balances for financial instruments that are recognized at fair value using significant unobservable inputs (Level 3) in the consolidated financial statements (in thousands):   2023 2022 Deferred consideration assets: Balance as of January 1 $ 24,369 $ 22,610 Receipt of deferred consideration (473) — Revaluations (2,683) 1,759 Balance as of December 31 $ 21,213 $ 24,369 The Company's deferred consideration assets primarily consist of the contingent payment associated with completion of certain project milestones related to the Yenipazar royalty included in the Royalty Portfolio sale (refer to Note 3 for further information). The fair value of the deferred consideration was estimated using the discounted cash flow method. The significant assumptions include estimates of timing of achievement of development milestones and a discount rate between 12.0% and 12.5% at December 31, 2023 and between 11.0% and 12.5% at December 31, 2022. Increases to the discount rate will cause a decrease in the estimated value of the deferred consideration.   2023 2022 Contingent consideration liabilities: Balance as of January 1 $ — $ — Assumption of contingent consideration 28,600 — Revaluations 1,048 — Balance as of December 31 $ 29,648 $ — The Company's contingent consideration liabilities include the contingent consideration tied to completion of operational milestones and delineation of new reserves at the Hod Maden project (refer to Note 3 for further information). The fair value of the $30.0 million in milestone payments payable to Lidya Mines in accordance with an agreed upon schedule beginning at the start of construction and ending on the first anniversary of commercial production is $25.2 million at December 31, 2023. The fair value of the contingent consideration tied to completion of operational milestones was determined using a discounted cash flow model. The significant assumptions include estimates of timing of completion of milestones and a discount rate of 6.0% at December 31, 2023. The fair value of the $84.0 million payable to Lidya Mines upon the delineation of an additional 500,000 gold equivalent ounces of mineral reserves at the Hod Maden project in excess of the project's current mineral reserves and resources is $4.4 million at December 31, 2023. The fair value of the contingent consideration tied to delineation of new reserves was determined using a probability-weighted discounted cash flow model. The significant assumptions include estimates of timing of delineation of new reserves, a 10.0% probability of delineation of new reserves and a discount rate of 6.0% at December 31, 2023. Fair values of financial assets and liabilities not already measured at fair value The fair value of the 2019 Notes and Term Loan as compared to the carrying amounts were as follows: December 31, 2023 2022 Level Carrying amount Fair value Carrying amount Fair value 2019 Notes (1) 1 $ 227,516 $ 216,545 $ 226,510 $ 257,025 Term Loan (2) 2 — — 70,000 71,419 Total borrowings $ 227,516 $ 216,545 $ 296,510 $ 328,444 (1) The fair value disclosed for the Company's 2019 Notes is included in Level 1 as the basis of valuation uses a quoted price in an active market. (2)

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
TRADE AND OTHER RECEIVABLES	TRADE AND OTHER RECEIVABLES Trade and other receivables were composed of the following (in thousands): December 31, 2023 2022 Trade receivables $ 91,340 $ 62,563 Value added tax receivables 30,554 30,893 Income tax receivable 3,172 14,316 Other taxes receivable 11,734 6,750 Other 5,380 3,153 Total $ 142,180 $ 117,675

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES The components of Inventories were as follows (in thousands): December 31, 2023 2022 Materials and supplies $ 104,217 $ 103,380 Stockpiled ore 77,142 54,504 Leach pad inventory 305,271 300,715 Work-in-process 7,189 7,549 Finished goods 21,324 35,459 Total current inventories $ 515,143 $ 501,607 Stockpiled ore 218,139 217,154 Materials and supplies 1,669 1,845 Total non-current inventories $ 219,808 $ 218,999 As of December 31, 2023 and 2022, the Company has recognized a reserve of $18.4 million and $11.8 million for obsolete materials and supplies inventory, respectively. During the year ended December 31, 2023, the Company recognized write-downs of leach pad inventory at Çöpler of $18.6 million, with $12.6 million classified as a component of Cost of sales and $6.0 million classified as a component of Depreciation, depletion and amortization . No write-down of inventory was recognized during the year ended December 31, 2022.

MINERAL PROPERTIES, PLANT AND E

MINERAL PROPERTIES, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
MINERAL PROPERTIES, PLANT AND EQUIPMENT, NET	MINERAL PROPERTIES, PLANT AND EQUIPMENT, NET The components of Mineral properties, plant and equipment, net were as follows (in thousands): December 31, 2023 2022 Plant and equipment (1) $ 1,889,634 $ 1,793,914 Construction in process 86,304 58,704 Mineral properties subject to depletion 2,085,678 1,452,850 Mineral properties not yet subject to depletion 878,712 848,281 Exploration and evaluation assets 253,842 515,070 Total mineral properties, plant, and equipment 5,194,170 4,668,819 Accumulated depreciation, plant and equipment (714,579) (621,323) Accumulated depreciation, mineral properties (606,705) (498,050) Mineral properties, plant, and equipment, net $ 3,872,886 $ 3,549,446 (1) As of December 31, 2023 and 2022, plant and equipment includes finance lease right-of-use assets with a carrying amount of $84.7 million and $101.7, respectively. During the year ended December 31, 2023, the Company concluded that mineral properties, plant and equipment was impaired and recorded a non-cash impairment. See Note 7 for further information relating to impairment of mineral properties, plant and equipment. No impairment was recognized for the year ended December 31, 2022.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL The excess of the fair value of consideration paid over the fair value of the identifiable net assets acquired is recognized as goodwill and allocated to the reporting units. The Company has goodwill which arose from the acquisition of Seabee in 2016. Balance of Goodwill recorded at Seabee (in thousands): December 31, 2023 2022 Goodwill $ — $ 49,786 During the year ended December 31, 2023, the Company concluded that goodwill was impaired and recorded a non-cash impairment. See Note 7 for further information relating to impairment of mineral properties, plant and equipment. No impairment was recognized for the year ended December 31, 2022.

OTHER NON-CURRENT ASSETS

OTHER NON-CURRENT ASSETS	12 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER NON-CURRENT ASSETS	OTHER NON-CURRENT ASSETS The components of Non-current assets were as follows (in thousands): December 31, 2023 2022 Marketable securities $ 7,407 $ 4,561 Deferred consideration 21,203 22,129 VAT receivable 532 1,642 Right of use assets 21,038 17,946 Other receivables 3,202 11,403 Long-term prepaids 20,787 — Other non-current assets $ 74,169 $ 57,681

LEASES

LEASES	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	LEASES The Company’s operating leases consist primarily of leases for office space, vehicles, and plant and mining equipment. These leases have a range of terms between two years to thirteen years with renewal terms included in the contracts. Some are automatic renewals, and some are at the option of the Company. There are no restrictions placed upon the lessee by entering into these leases. The Company's principal finance lease relates to its right to use the oxygen plant supplied by Air Liquide Gaz Sanayi ve Ticaret A.S. (the “Air Liquide Plant”) at Çöpler. The Air Liquide Plant is used for the production, transportation and delivery of oxygen and liquid oxygen to support mining operations at Çöpler. Under the terms of the Air Liquide Plant lease, the Company pays variable monthly lease payments that depend on an index. In addition, the Company is subject to variable payments based on consumption and use which have been accounted for as non-lease components and included in Cost of sales . The Air Liquide Plant lease contains a non-cancellable period of 15 years ending in 2033 with options to extend for consecutive 2-year periods. The lease term used in the measurement of the Company's lease liability and right-of-use asset includes four consecutive 2-year extension periods ending in 2038 for which the Company is reasonably certain to exercise its option in line with the Çöpler LOM. The components of the Company’s leases presented in the Consolidated Balance Sheets were as follows (in thousands): December 31, 2023 2022 Finance lease right-of-use assets, net (included in Mineral properties, plant and equipment, net ) $ 84,689 $ 101,705 Operating lease right-of-use assets (included in Other non-current assets ) 21,038 17,946 Total lease right-of-use-assets $ 105,727 $ 119,651 Short-term finance lease liabilities (included in Finance lease liabilities ) $ 4,555 $ 3,872 Short-term operating lease liabilities (included in Accrued liabilities and other ) 1,545 1,976 Long-term finance lease liabilities (included in Finance Lease liabilities ) 86,141 102,434 Long-term operating lease liabilities (included in Other non-current liabilities ) 21,009 16,969 Total lease liabilities $ 113,250 $ 125,251 The components of the Company’s leases presented in the Consolidated Statements of Operations for the years ended December 31 were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Operating leases: Lease expense $ 3,648 $ 4,134 $ 2,986 Sublease income (958) — — Finance leases: Amortization of lease cost 5,346 5,346 2,517 Interest expense on lease liabilities 4,645 4,830 274 Variable and short-term leases 3,812 1,740 10,661 Total $ 16,493 $ 16,050 $ 16,438 For finance leases, amortization and interest expense is included in Interest expense . For operating leases, lease expense is included in Cost of sales for entities with production and General and administrative expense for corporate entities. The components of the Company’s leases presented in the statements of cash flows for the years ended December 31 were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Operating leases within cash flows from operating activities $ 2,690 $ 4,134 $ 2,986 Finance leases within cash flows from financing activities $ 3,870 $ 10,091 $ 10,441 The following is a schedule of weighted-average discount rates used to determine lease liabilities and remaining lease terms for the years ended December 31: Year Ended December 31, 2023 2022 Weighted-average remaining lease term - operating leases (in years) 9.9 8.4 Weighted-average remaining lease term - finance leases (in years) 17.1 18.1 Weighted-average discount rate - operating leases 6.6 % 5.2 % Weighted-average discount rate - finance leases 4.5 % 4.5 % The following is a schedule of future minimum lease payments under noncancellable finance and operating leases as of December 31, 2023 (in thousands): Operating Leases Finance Leases 2024 $ 2,858 $ 8,532 2025 2,808 8,532 2026 3,379 8,532 2027 3,315 8,532 2028 2,899 8,532 Thereafter 16,006 80,611 Total minimum lease payments $ 31,265 $ 123,271 Less: amounts representing interest 8,711 32,575 Present value of net minimum lease payments 22,554 90,696 Less: current portion of lease liabilities 1,545 4,555 Long-term lease liabilities $ 21,009 $ 86,141
LEASES	LEASES The Company’s operating leases consist primarily of leases for office space, vehicles, and plant and mining equipment. These leases have a range of terms between two years to thirteen years with renewal terms included in the contracts. Some are automatic renewals, and some are at the option of the Company. There are no restrictions placed upon the lessee by entering into these leases. The Company's principal finance lease relates to its right to use the oxygen plant supplied by Air Liquide Gaz Sanayi ve Ticaret A.S. (the “Air Liquide Plant”) at Çöpler. The Air Liquide Plant is used for the production, transportation and delivery of oxygen and liquid oxygen to support mining operations at Çöpler. Under the terms of the Air Liquide Plant lease, the Company pays variable monthly lease payments that depend on an index. In addition, the Company is subject to variable payments based on consumption and use which have been accounted for as non-lease components and included in Cost of sales . The Air Liquide Plant lease contains a non-cancellable period of 15 years ending in 2033 with options to extend for consecutive 2-year periods. The lease term used in the measurement of the Company's lease liability and right-of-use asset includes four consecutive 2-year extension periods ending in 2038 for which the Company is reasonably certain to exercise its option in line with the Çöpler LOM. The components of the Company’s leases presented in the Consolidated Balance Sheets were as follows (in thousands): December 31, 2023 2022 Finance lease right-of-use assets, net (included in Mineral properties, plant and equipment, net ) $ 84,689 $ 101,705 Operating lease right-of-use assets (included in Other non-current assets ) 21,038 17,946 Total lease right-of-use-assets $ 105,727 $ 119,651 Short-term finance lease liabilities (included in Finance lease liabilities ) $ 4,555 $ 3,872 Short-term operating lease liabilities (included in Accrued liabilities and other ) 1,545 1,976 Long-term finance lease liabilities (included in Finance Lease liabilities ) 86,141 102,434 Long-term operating lease liabilities (included in Other non-current liabilities ) 21,009 16,969 Total lease liabilities $ 113,250 $ 125,251 The components of the Company’s leases presented in the Consolidated Statements of Operations for the years ended December 31 were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Operating leases: Lease expense $ 3,648 $ 4,134 $ 2,986 Sublease income (958) — — Finance leases: Amortization of lease cost 5,346 5,346 2,517 Interest expense on lease liabilities 4,645 4,830 274 Variable and short-term leases 3,812 1,740 10,661 Total $ 16,493 $ 16,050 $ 16,438 For finance leases, amortization and interest expense is included in Interest expense . For operating leases, lease expense is included in Cost of sales for entities with production and General and administrative expense for corporate entities. The components of the Company’s leases presented in the statements of cash flows for the years ended December 31 were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Operating leases within cash flows from operating activities $ 2,690 $ 4,134 $ 2,986 Finance leases within cash flows from financing activities $ 3,870 $ 10,091 $ 10,441 The following is a schedule of weighted-average discount rates used to determine lease liabilities and remaining lease terms for the years ended December 31: Year Ended December 31, 2023 2022 Weighted-average remaining lease term - operating leases (in years) 9.9 8.4 Weighted-average remaining lease term - finance leases (in years) 17.1 18.1 Weighted-average discount rate - operating leases 6.6 % 5.2 % Weighted-average discount rate - finance leases 4.5 % 4.5 % The following is a schedule of future minimum lease payments under noncancellable finance and operating leases as of December 31, 2023 (in thousands): Operating Leases Finance Leases 2024 $ 2,858 $ 8,532 2025 2,808 8,532 2026 3,379 8,532 2027 3,315 8,532 2028 2,899 8,532 Thereafter 16,006 80,611 Total minimum lease payments $ 31,265 $ 123,271 Less: amounts representing interest 8,711 32,575 Present value of net minimum lease payments 22,554 90,696 Less: current portion of lease liabilities 1,545 4,555 Long-term lease liabilities $ 21,009 $ 86,141

ACCRUED LIABILITIES AND OTHER

ACCRUED LIABILITIES AND OTHER	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
ACCRUED LIABILITIES AND OTHER	ACCRUED LIABILITIES AND OTHER Accrued liabilities and other are comprised of the following items (in thousands): December 31, 2023 2022 Accrued liabilities $ 66,478 $ 68,254 Royalties payable 28,550 16,012 Stock-based compensation liabilities 9,048 10,493 Income taxes payable 16,392 16,374 Lease liabilities 1,545 1,976 Reclamation liabilities 3,364 10,075 Liabilities held for sale 687 — Other 1,939 1,470 Total accrued liabilities and other $ 128,003 $ 124,654

DEBT

DEBT	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
DEBT	DEBT The following tables summarize the Company’s debt balances (in thousands): December 31, 2023 2022 2019 Notes (1) $ 227,516 $ 226,510 Term Loan — 70,000 Other 920 1,797 Total carrying amount $ 228,436 $ 298,307 Current portion $ 920 $ 71,797 Non-current portion $ 227,516 $ 226,510 (1) Amount is net of discount and debt issuance costs of $2.5 million and $3.5 million, respectively. Convertible debt 2019 Notes On March 19, 2019, the Company issued $230.0 million of 2.50% convertible senior notes due in 2039 (the “2019 Notes”) for net proceeds of $ 222.9 million after payment of commissions and expenses related to the offering of $7.1 million. The 2019 Notes mature on April 1, 2039 and bear an interest rate of 2.50% per annum, payable semi-annually in arrears on April 1 and October 1 of each year. The 2019 Notes are conv ertible into the Company's common shares at a fixed conversion rate, subject to certain anti-dilution adjustments. In addition, if certain fundamental changes occur, holders of the 2019 Notes may be entitled to an increased conversion rate. As a result of the dividends paid in 2023 and in accordance with the 2019 Notes agreement, during the fourth quarter of 2023 the conversion rate was adjusted to 56.7931 common shares per $1,000 principal amount of 2019 Notes converted. Prior to April 1, 2026, the Company may redeem all or part of the 2019 Notes for cash, but only if the last reported sales price of its common shares for 20 or more trading days in a period of 30 co nsecutive trading days exceeds 130% of the c onversion price in effect on each such trading day. On or after April 1, 2026, the Company may redeem the 2019 Notes in full or in part, for cash. Holders of the 2019 Notes have the right to require the Company to repurchase all or part of their 2019 Notes on April 1 of each of 2026, 2029 and 2034, or upon certain fundamental corporate changes. The repurchase price will be equal to par plus accrued and unpaid interest. The Company does not have any financial covenants in relation to the 2019 Notes, however it does contain a cross default provision with the Second Amended Credit Agreement. Term Loan On September 22, 2023, the Company terminated the term loan assumed in connection with the acquisition of the Çöpler mine (“Term Loan”) upon full repayment of the outstanding balance in the amount of $35.8 million. In connection with the repayment of the Term Loan, the restrictions on certain cash accounts totaling $33.4 million were released. On July 26, 2023, the Company entered into an amendment to the Term Loan. The amendment amended the Term Loan to replace London Inter-bank Offered Rate ( “ LIBOR ” ) -based benchmark rates with secured overnight financing rate (“SOFR”)-based benchmark rates. After giving effect to this amendment, borrowings under the Term Loan generally bore interest at adjusted term SOFR plus an applicable interest rate margin ranging from 3.5% to 3.7% depending on the tranche. Adjusted term SOFR for the Term Loan was the SOFR benchmark plus a credit spread adjustment ranging from approximately 0.0064% to 0.71513% depending on the applicable interest period selected. The Company assumed the Term Loan, with a fair value of $245.0 million at the date of Alacer acquisition, with a syndicate of lenders (BNP Paribas (Suisse) SA, ING Bank NV, Société Générale Corporate & Investment Banking and UniCredit S.P.A.). The Term Loan bore interest at the LIBOR plus a fixed interest rate margin in the range of 3.50% to 3.70% depending on the tranche. The Term Loan had no mandatory hedging or cash sweep requirements and no prepayment penalties. Credit Agreement On August 15, 2023, the Company entered into a further amendment for its revolving credit facility to the Amended Credit Agreement (the “Second Amended Credit Agreement”) with the Bank of Nova Scotia, as administrative agent, and along with Canadian Imperial Bank of Commerce, as co-lead arrangers and joint bookrunners, the lenders party thereto and certain subsidiary guarantors named therein. The amendment, among other things, (i) extends the maturity to August 15, 2027, (ii) increases the credit agreement to $400.0 million with an additional accordion feature of $100.0 million and (iii) modifies the reference rate from LIBOR to an adjusted SOFR plus applicable margin varying based on the Company’s consolidated leverage ratio and amounts drawn on the credit facility ranging from 2.00% to 2.75%. The adjusted SOFR includes a credit spread adjustment of 0.10% for all interest periods. On June 7, 2021, the Company amended its revolving credit facility to extend its maturity to June 8, 2025 and increase the Credit Agreement to $200.0 million with a $100.0 million accordion feature (the “ Amended Credit Agreement ” ). Amounts drawn under the Second Amended Credit Agreement are subject to variable interest rates at LIBOR plus an applicable margin ranging from 2.0% to 3.0%, based on the Company's net leverage r atio. All debts, liabilities and obligations under the Second Amended Credit Agreement are guaranteed by the Company’s material subsidiaries and secured by certain of the Company’s assets and material subsidiaries and pledges of the securities of the Company’s material subsidiaries, but does not include the Çöpler assets and subsidiaries and other Alacer entities. Additionally, the Company must comply with certain financial covenants and affirmative covenants as well as certain negative covenants that, subject to certain exceptions, limit the Company’s ability to, among other things, incur additional indebtedness and maintain certain ratios for interest coverage and net leverage. As of December 31, 2023, the Company was in compliance with its covenants and no borrowings were outstanding on the Second Amended Credit Agreement. Scheduled minimum debt repayments are as follows (in thousands): 2024 $ 920 2025 $ — 2026 $ — 2027 $ — 2028 $ — Thereafter $ 230,000

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
EQUITY	EQUITY The Company has awards outstanding under its 2017, 2020 and 2021 Share Compensation Plans which include stock options, DSUs, RSUs and PSUs up to an aggregate total of 4.5% of the Company’s issued and outstanding common stock. There are 7,420,000 shares available for issuance under the Share Compensation Plans. Stock-based compensation expense Stock-based compensation expense has been recognized as follows (in thousands): Year Ended December 31, 2023 2022 2021 Cost of sales (1) $ 536 $ 797 $ 1,105 General and administrative expense 4,634 5,579 11,867 Exploration, evaluation and reclamation expense — 97 105 Other operating expenses, net — — 1,722 $ 5,170 $ 6,473 $ 14,799 (1) Excludes depreciation, depletion, and amortization. Deferred share units Non-executive directors may elect to receive all or a portion of their annual compensation in the form of DSUs which are linked to the value of the Company's common stock. DSUs are issued on a quarterly basis at the market value of the Company's common stock at the date of grant. DSUs vest immediately and are redeemable in cash. 50% of a director's DSUs will be automatically redeemed on each of the following dates: (i) three months following the date the eligible director ceases to be a director of the Company and (ii) the earlier of fifteen months following, or December 31 of the calendar year following the date the eligible director ceases to be a director of the Company. In connection with the acquisition of Alacer, the Company issued DSU Replacement Units to replace the outstanding DSUs of Alacer. Each DSU Replacement Unit entitles the director to receive a payment in cash for the equivalent value of one common share on the date the director ceases to be a director. The fair value of the outstanding DSUs and DSU Replacement Units at the end of each reporting period was recognized as a liability and included in Accrued liabilities and other . During the years ended December 31, 2023, 2022, and 2021 total cash paid to settle DSUs and DSU Replacement Units was $1.1 million, $3.4 million, and $2.7 million, respectively. As of December 31, 2023, 2022, and 2021, the fair value of DSUs and DSU Replacement Units granted and vested was $1.4 million, $1.2 million, and $1.4 million, respectively. The following table summarizes the changes in DSUs and DSU Replacement Units outstanding during the year ended December 31, 2023 (in thousands except per share amounts): Number of Shares Weighted Grant Date Fair Value Per Share Aggregate Intrinsic Value Balance as of January 1, 2023 532 $ 26.46 Granted 93 14.59 Exercised/Released (6) 15.84 Canceled/Forfeited — — Reinvested 12 14.74 Balance as of December 31, 2023 631 24.58 $ 6,785 Restricted share units The Company grants RSUs to executives and eligible employees which vest over a period of three years. On February 10, 2021, the Company’s Board of Directors indicated its intention to settle all RSUs in common shares when vested. RSUs are classified as equity and presented in Common shares . The fair value of RSUs granted was $8.7 million, $7.3 million, and $7.2 million, for the years ended December 31, 2023, 2022 and 2021, respectively. The fair value of RSUs vested was $4.5 million, $14.1 million, and $3.3 million, during the years ended December 31, 2023, 2022, and 2021, respectively. As of December 31, 2023, there was $7.0 million of total unrecognized compensation cost related to unvested RSUs expected to be recognized over approximately 2.7 years. The following table summarizes the changes in RSUs outstanding during the year ended December 31, 2023 (in thousands except per share amounts): Number of Shares Weighted Average Grant Date Fair Value Aggregate intrinsic value Balance as of January 1, 2023 579 $ 21.49 Granted 578 15.00 Exercised/Released (251) 17.81 Canceled/Forfeited (114) 21.58 Reinvested 15 22.15 Balance as of December 31, 2023 807 17.96 $ 8,679 Performance share units PSUs are granted to senior executives and vest after a performance period of three years. The vesting of these awards is based on the Company's actual production and return on investment compared to budget and total shareholder return in comparison to its peer group. Awards vested range from 0% to 200% of initial PSUs granted. On February 10, 2021, the Company's Board of Directors indicated its intention to settle all PSUs issued under the Company's plans in cash when vested. PSUs are classified as liabilities and included in Accrued liabilities and other . During the years ended December 31, 2023, 2022 and 2021, total cash paid to settle PSUs was $1.8 million, $10.5 million, and $14.3 million, respectively. The fair value of PSUs granted was $6.5 million, $5.5 million, and $11.5 million for the years ended December 31, 2023, 2022, and 2021, respectively. The fair value of PSUs vested was $3.9 million, $9.4 million, and $17.4 million, during the years ended December 31, 2023, 2022, and 2021, respectively. As of December 31, 2023, there was $4.5 million of total unrecognized compensation cost related to unvested PSUs expected to be recognized over approximately 2.2 years. The following table summarizes the changes in PSUs outstanding during the year ended December 31, 2023: Number of Shares Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Balance as of January 1, 2023 649 $ 24.49 Granted 434 14.98 Exercised/Released (185) 21.16 Canceled/Forfeited (33) 16.27 Reinvested 16 16.22 Balance as of December 31, 2023 881 20.67 $ 9,482 Repurchase of common shares During the year ended December 31, 2023, the Company purchased 3,966,855 of its outstanding common shares pursuant to the NCIB at an average share price of $14.20 per share for total consideration of $56.3 million. All shares were cancelled upon purchase. The difference of $1.9 million between the total amount paid and the amount deducted from common shares of $58.2 million was recorded to retained earnings. The amount deducted from common shares was determined based on the average paid in capital per common share outstanding prior to the repurchase date. On June 16, 2023, the Company received approval of its Normal Course Issuer Bid ( “ 2023 NCIB ” ) to purchase for cancellation up to 10.2 million of its common shares through the facilities of the TSX, Nasdaq or other Canadian and U.S. marketplaces over a twelve month period beginning June 20, 2023 and ending June 1 9, 2024. The Company has delivered notice to its designated broker to terminate the automatic share purchase plan effective March 1, 2024.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Net change in operating assets and liabilities during the years ended December 31 were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Decrease (increase) in operating assets: Trade and other receivables $ (42,166) $ (11,704) $ (38,138) Inventories (33,341) (108,183) (20,848) Other operating assets (19,528) (6,121) (1,516) Increase (decrease) in operating liabilities: Accounts payable (41,873) 40,815 (6,882) Accrued liabilities and other 4,034 (48,614) 38,761 Reclamation liabilities (1,466) (1,221) (243) Other operating liabilities 193 (12,242) (429) $ (134,147) $ (147,270) $ (29,295) Other cash information during the years ended December 31 were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Interest paid $ (16,464) $ (22,579) $ (12,512) Interest received $ 14,928 $ 6,633 $ 5,315 Income taxes paid $ (33,586) $ (145,549) $ (58,000)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES General Estimated losses from loss contingencies are accrued by a charge to income when information is available prior to the issuance of the financial statements that indicates it is probable that a liability could be incurred, and the amount of the loss can be reasonably estimated. Legal expenses associated with the loss contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred. Environmental matters The Company uses surety bonds to support certain environmental bonding obligations. As of December 31, 2023 and 2022, the Company had surety bonds totaling $142.7 million and $117.4 million outstanding, respectively. Other commitments and contingencies As of December 31, 2023, the Company is involved in legal proceedings related to its course of business. Management does not believe that these legal cases will have a material effect on the Company’s financial condition or results of the operation. On February 13, 2024, the Company suspended operations at Çöpler as a result of a significant slip on the heap leach pad. Refer to Note 24 for further information.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Çöpler Incident On February 13, 2024, the Company suspended operations at Çöpler as a result of a significant slip on the heap leach pad. The Company is not, at this time, able to estimate or predict when and under what conditions it will resume operations at Çöpler. The Çöpler Incident is a non-adjusting subsequent event and did not impact the Consolidated Financial Statements as of and for the twelve months ended December 31, 2023. The Company continues to evaluate and assess the potential impacts on the business, including but not limited to the extent of the remediation that will be required, the potential legal and regulatory obligations that may arise, the extent of third-party liability, the availability and extent of property and liability insurance, the impact of other contractual obligations, and the extent of impairment on the carrying value of long-lived and other assets. Remediation liabilities The heap leach processing used at Çöpler incorporates a number of chemical properties, including sodium cyanide and other reagents. The Turkish government is conducting environmental monitoring of surface water, groundwater, soil and air quality in the region with respect to potential contamination. Public comments from the Turkish government indicate that to date, the testing results have been negative with respect to potential contamination in the locations being monitored. These results are preliminary and additional testing will be conducted in the surrounding area. Containment and remediation efforts are ongoing, which are being directed by the Turkish government and supported by the Company, with an initial focus on removing heap leach material, approximately one-third of the material stacked on the Çöpler oxide heap leach pad, and relocating it to a permanent storage location. The Company is in the process of evaluating the estimated remediation costs and anticipates recording a material remediation liability during the first quarter of 2024. Legal and regulatory obligations Although the Company is not aware of any lawsuits or claims filed against the Company or its joint venture partners or other parties related to the Çöpler Incident, there is potential the Çöpler Incident could result in claims for damages, including, claims for loss of life and property or environmental damage, administrative fines, penalties or securities losses. Regulatory officials of Türkiye have begun an investigation of the causes of the Çöpler Incident. In connection with the investigation, the regulatory authorities have charged six employees with criminal charges directly related to actions on the day of the Çöpler Incident. The Company is providing its full cooperation to the legal and regulatory officials in connection with the investigation. The Company will recognize any related obligations in accordance with ASC 450 - Contingencies. Debt covenants and other contractual obligations At this time, there are no borrowings outstanding on the Second Amended Credit Agreement and the Company is in compliance with its covenants under the Second Amended Credit Agreement. The Company does not have any financial covenants in relation to the 2019 Notes, however it does contain a cross default provision with the Second Amended Credit Agreement. Impairment of long-lived and other assets The Company anticipates recording an impairment of leach pad inventory and specific mineral properties, plant and equipment (“MPP&E”) related to the leach pad directly impacted by the Çöpler Incident and will evaluate the Çöpler long-lived asset group, which totaled $2,689.9 million as of December 31, 2023, for impairment during the first quarter of 2024. As of December 31, 2023, the Çöpler leach pad inventory of $73.3 million represents 19% of Çöpler's total inventory and 10% of the Company's total inventory. As of December 31, 2023, the Çöpler MPP&E related to the leach pad of $32.1 million represents 1.0% of Çöpler's total MPP&E and 0.8% of the Company's total MPP&E. Dividends and repurchase of common shares Following the Çöpler Incident, the Board of the Directors of the Company has suspended its dividend. The Company does not know at this time when it may resume dividends. Additionally, the Company has delivered notice to its designated broker to terminate its automatic share purchase plan effective March 1, 2024 and the Company has ceased all share repurchases. The Company does not know at this time when it may resume share repurchases.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Risks and uncertainties	Risks and uncertainties As a mining company, the revenue, profitability and future rate of growth of the Company are substantially dependent on the prevailing prices for gold, silver, lead and zinc. The prices of these metals are volatile and affected by many factors beyond the Company’s control, and there can be no assurance that commodity prices will not be subject to wide fluctuations in the future. A substantial or extended decline in commodity prices could have a material adverse effect on the Company’s financial position, results of operations, cash flows, access to capital and the quantities of reserves that the Company can economically produce. The carrying value of the Company’s Mineral properties, plant and equipment ; Inventories ; Deferred income tax assets and Goodwill are sensitive to the outlook for commodity prices. A decline in the Company’s price outlook could result in material impairment charges related to these assets. In addition, the Company maintains cash balances at banking institutions in various jurisdictions which may or may not have deposit insurance. The Company mitigates potential cash risk by maintaining bank accounts with credit-worthy financial institutions. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company's financial condition, results of operations, and cash flows. The Company's business may be impacted by adverse macroeconomic and geopolitical conditions. These conditions include inflation, interest rate and foreign currency fluctuations and slowdown of economic activity around the world. The Company maintains its cash and cash equivalents primarily in USD. Any fluctuation in the exchange rate of the TRY, CAD, ARS, or the currency of any other country in which the Company operates, against the USD will result in a loss on the Company’s books to the extent the Company holds funds or net monetary or non-monetary assets denominated in those currencies, and any fluctuations of currency prices generally may result in volatility. Certain of the Company's operations are located in countries that have in the past and are currently experiencing high rates of inflation. It is possible that in the future, high inflation in the countries in which we operate may result in an increase in operational costs in local currencies (without a concurrent devaluation of the local currency of operations against the dollar or an increase in the dollar price of gold, silver, copper, zinc or lead). Maintaining operating costs in currencies subject to significant inflation could expose us to risks relating to devaluation and high domestic inflation.
Use of estimates	Use of estimates These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The preparation of the Company's Consolidated Financial Statements requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The more significant areas requiring the use of management’s estimates and assumptions relate to mineral reserves that are the basis for future cash flow estimates utilized in impairment calculations and units-of-production depreciation; reclamation liabilities; valuation of assets acquired and liabilities assumed in business combinations, asset acquisitions or on the initial consolidation of variable interest entities (“VIEs”); estimates of fair value for certain reporting units and asset impairments (including impairments of long-lived assets and goodwill); estimates of recoverable metal in stockpiled ore and leach pad inventories; estimates of the net realizable value of inventory; and estimates of deferred tax assets and liabilities. The Company has based its estimates on historical experience and various other assumptions that it believes to be reasonable. Accordingly, actual results may differ materially from these estimates under different assumptions or conditions. Changes in facts and circumstances may alter such estimates and affect the results of operations and financial position in future periods.
Principles of consolidation	Principles of consolidation These consolidated financial statements include the accounts of SSR Mining Inc., its wholly owned subsidiaries, and VIEs in which it is the primary beneficiary. Intercompany assets, liabilities, equity, income, expenses, and cash flows between SSR Mining Inc. and its subsidiaries have been eliminated on consolidation. Investments in joint ventures in which the Company has significant influence and VIEs where the Company is not the primary beneficiary are accounted for under the equity method of accounting.
Operating segments	Operating segments The Company has four reportable segments for financial reporting purposes: Çöpler, Marigold, Seabee, and Puna. Çöpler, Marigold, Seabee and Puna segments represent the Company's four operating mine sites. The exploration, evaluation and development properties are managed by the nearest or adjacent reportable segment except for greenfield standalone prospects, which are included in Corporate and other in Note 4 .
Business combinations	Business combinations The Company recognizes and measures the assets acquired and liabilities assumed in a business combination based on their estimated fair values at the acquisition date, while transaction and integration costs are expensed as incurred. Any excess of the purchase consideration when compared to the fair value of the net tangible and intangible assets acquired, if any, is recorded as goodwill. For material acquisitions, the Company engages third-party valuation specialists to assist with the determination of the fair value of assets acquired, liabilities assumed, non-controlling interest, if any, and goodwill, based on recognized business valuation methodologies. An income, market or cost valuation method may be utilized to estimate the fair value of the assets acquired, liabilities assumed, and non-controlling interest, if any, in a business combination. If the initial accounting for the business combination is incomplete by the end of the reporting period in which the acquisition occurs, an estimate will be recorded. Subsequent to the acquisition date, and not later than one year from the acquisition date, the Company will record any material adjustments to the initial estimate based on new information obtained that would have existed as of the date of the acquisition. Any adjustment that arises from information obtained that did not exist as of the date of the acquisition will be recorded in the period the adjustment arises.
Foreign currency transactions	Foreign currency transactions The functional and reporting currency of SSR Mining Inc. and each of its subsidiaries is the USD. Accordingly, foreign currency transactions and balances of the Company’s subsidiaries are remeasured as follows: (i) monetary assets and liabilities denominated in currencies other than USD (“foreign currencies”) are remeasured into USD at the exchange rates prevailing at the balance sheet date; and (ii) non-monetary assets denominated in foreign currencies and measured at other than fair value are remeasured using the rates of exchange at the transaction date. Foreign exchange gains and losses are recognized in Foreign exchange gain (loss) in the Consolidated Statements of Operations. Unrealized foreign exchange gains and losses on cash and cash equivalent balances denominated in foreign currencies are disclosed separately in the Consolidated Statements of Cash Flows.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents include cash on hand and held at banks and short-term investments with an original maturity of three months or less, which are readily convertible into a known amount of cash. Restricted cash is presented separately in Restricted cash
Inventories	Inventories Stockpiled ore, leach pad inventory, work-in-process inventory, and finished goods are valued at the lower of average cost or net realizable value (“NRV”). NRV is calculated using the estimated price at the time of sale based on prevailing and forecasted metal prices, less estimated future costs to convert the inventory into saleable form, depreciation, and all associated selling costs. Any write-downs of inventory to NRV are recognized within Cost of sales and Depreciation, depletion, and amortization in the Consolidated Statements of Operations. Stockpiled ore represents ore that has been extracted from the mine and is available for further processing. The cost of stockpiled ore is derived from the current mining costs incurred up to the point of stockpiling the ore and is removed at the weighted average cost as ore is processed. Quantities of stockpiled ore are verified by periodic surveys. Stockpiled ore that is not expected to be processed within the next twelve months is classified as non-current. Leach pad inventory represents ore that has been mined and placed on leach pads where a solution is applied to the surface of the heap to dissolve the gold and by-products. The resulting solution is further processed in a plant to recover the gold. The cost of leach pad inventory is derived from current mining and leaching costs and is removed at the weighted average cost per recoverable ounce of gold on the leach pads as ounces of gold are recovered. Estimates of recoverable gold in the leach pads are calculated based on the quantities of ore placed on the leach pads (measured tonnes added to the leach pads), the grade of ore placed on the leach pads (based on assay data), and an estimated recovery percentage (based on estimated recovery assumptions from the block model). The nature of the leaching process inherently limits the ability to precisely monitor inventory levels. As a result, estimates are refined based on actual results and engineering studies over time. The final recovery of gold from leach pads will not be known until the leaching process is concluded at the end of the mine life. Ore on leach pads that is not expected to be recovered within the next twelve months is classified as non-current. Work-in-process inventory represents material that is currently in the process of being converted to a saleable product, whether being processed in a mill or following recovery from a leach pad. Work-in-process inventory is determined based on assays of the material fed into the process and the projected recoveries of the respective processing plants. Work-in-process inventory is valued at the lower of average cost of the material fed into the process plus the in-process conversion costs, including applicable depreciation relating to the process facilities, or NRV. Finished goods inventory includes metal concentrates at site and in transit, doré at a site or a refinery, or gold bullion and are valued at the lower of the average cost of the respective in-process inventories incurred prior to the refining process, plus applicable refining costs, or NRV. Costs are transferred from finished goods inventory and recorded as Cost of sales and Depreciation, depletion and amortization in the Consolidated Statements of Operations upon sale.
Mineral properties, plant and equipment	Mineral properties, plant and equipment Mineral properties Mineral properties are capitalized at fair value at the acquisition date. Mineral properties may include mineral reserves, mineral resources and exploration potential. Mineral reserves represent the estimate of ore that can be economically and legally extracted from the Company's mining properties. Production stage mineral properties are operating properties that contain proven and probable reserves and are amortized using the units-of-production method based on the estimated recoverable ounces or pounds in proven and probable reserves. Development stage mineral properties are those under development that contain proven and probable reserves. Exploration stage mineral properties are those that potentially contain mineral resources, consisting of (i) areas adjacent to existing mineral resources and mineralization located within the immediate mine area; (ii) areas outside of immediate mine areas that are not part of mineral resources; and (iii) greenfield exploration potential that is not associated with any other production, development, or exploration stage property. Mineral properties in the development and exploration stage are not amortized until the property is converted to the production stage. Mineral exploration costs, including costs associated with prospecting, sampling, mapping, diamond drilling and other work involved in searching for mineral resources are charged to Exploration, evaluation and reclamation costs as incurred. Mine development Mine development costs include engineering and metallurgical studies, drilling and other related costs to delineate an ore body, the removal of overburden to initially expose an ore body at open pit surface mines and the building of access ways, shafts, lateral access, drifts, ramps and other infrastructure at underground mines. Capitalization of mine development project costs that meet the definition of an asset begins once mineralization is classified as proven and probable reserves. Drilling and related costs are capitalized for an ore body where proven and probable reserves exist, and the activities are directed at obtaining additional information about the ore body or converting measured, indicated, and inferred resources to proven and probable reserves. All other drilling and related costs are expensed as incurred. Drilling costs incurred during the production phase for operational ore control are allocated to inventory costs and then included as a component of Cost of sales . The cost of removing overburden and waste materials to access the ore body at an open pit mine prior to the production phase are referred to as “pre-stripping costs.” Pre-stripping costs are capitalized during the development of an open pit mine. Where multiple open pits exist at a mining complex utilizing common processing facilities, pre-stripping costs are capitalized for each pit. The removal, production, and sale of de minimis saleable materials may occur during the development phase of an open pit mine and are assigned incremental mining costs related to the removal of that material. The production phase of an open pit mine commences when saleable minerals, beyond a de minimis amount, are produced. Stripping costs incurred during the production phase of a mine are variable cost of sales that are included as a component of inventory to be recognized in Cost of sales in the same period as the revenue from the sale of inventory. Mine development costs are amortized using the units-of-production method based on estimated recoverable ounces or pounds in proven and probable reserves. To the extent that these costs benefit an entire ore body, they are amortized over the estimated life of the ore body. Costs incurred to access specific ore blocks or areas that only provide benefit over the life of that area are amortized over the estimated life of that specific ore block or area. Plant and equipment Expenditures for new facilities or equipment and expenditures that extend the useful lives of existing facilities or equipment are capitalized and recorded at cost. Facilities and equipment acquired as part of a finance lease are capitalized and recorded as right-of-use (“ROU”) assets based on the contractual lease terms. The carrying amounts of plant and equipment are depreciated to their estimated residual value over the estimated useful lives of the specific assets or the estimated life-of-mine (“LOM”), if shorter. Depreciation starts on the date when the asset is available for its intended use. Construction in process assets are not depreciated until available for their intended use. The major categories of plant and equipment are depreciated on a straight-line basis using the estimated lives indicated below: Vehicles 5 years - 7 years Mining equipment 3 years - LOM Mobile equipment components 2 years - 7 years Buildings LOM Mine plant equipment LOM Underground infrastructure LOM ROU assets - plant and equipment (1) 10 years - LOM (1)
Impairment of long-lived assets	Impairment of long-lived assets The Company assesses the carrying value of its long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts of such assets may not be recoverable. Events or circumstances that could indicate that the carrying value of an asset or asset group may not be recoverable include, but are not limited to, significant adverse changes in the business climate including changes in future metal prices, significant changes to the extent or manner in which the asset is being used or its physical condition including significant decreases in production or mineral reserves, and significant decreases in the market price of the assets. In evaluating long-lived assets for recoverability, estimates of pre-tax undiscounted future cash flows of the Company's mines are used. An impairment is considered to exist if total estimated undiscounted future cash flows are less than the carrying amount of the asset. Once it is determined that an impairment exists, an impairment loss is recognized based on the difference between the estimated fair value of the long-lived assets and their carrying amounts. Fair value is typically determined through the use of an income approach utilizing estimates of discounted future cash flows or a market approach utilizing recent transaction activity for comparable properties. Future cash flows are derived from current business plans which are developed using short and long-term metal price assumptions; estimates of costs; and resource, reserve and exploration potential estimates, including timing and costs to develop and produce the material and are considered Level 3 fair value measurements. The Company believes its estimates and models used to determine fair value are similar to what a market participant would use.
Goodwill	Goodwill Under the acquisition method of accounting for business combinations, the identifiable assets acquired and liabilities assumed are recognized at their estimated fair value as of the date of acquisition. The excess of the fair value of consideration paid over the fair value of the identifiable net assets acquired is recognized as Goodwill and allocated to the reporting units.
Stock-based compensation	Stock-based compensation The Company determines the fair value on the grant date for stock-based compensation awards and expenses the awards in the Consolidated Statements of Operations over the vesting period on a straight-line basis. Based on the terms of the award, and the Company’s intent and past practice for settlement in cash or shares, the awards are classified as liabilities or equity. The Company recognizes forfeitures as they occur. Cash-settled stock-based compensation arrangements; including Deferred Share Units (“DSUs”), DSU Replacement Units, and Performance Stock Units (“PSUs”) are remeasured at fair value at the end of each reporting period and at the date of settlement, with any changes in fair value recognized in profit or loss for the period. For equity-settled stock options, the fair value at the grant date is estimated using the Black-Scholes option pricing model. For Restricted Share Units (“RSUs”), the fair value at the grant date is estimated based on the quoted market price of the Company’s common stock.
Income taxes	Income taxes The income and mining tax expense for the period is comprised of current tax expense and deferred tax expense, and is recognized in the Consolidated Statements of Operations. Current income tax Current tax for each of the Company's taxable entities is based on the local taxable profit for the period at the local statutory tax rates enacted at the date of the Consolidated Balance Sheets as well as the available double tax treaty rates as ratified. Management periodically evaluates positions taken in tax returns in situations in which applicable tax regulation is subject to interpretation. The Company establishes provisions where appropriate on the basis of amounts expected to be paid to tax authorities. Any uncertain tax positions must meet a more-likely-than-not realization threshold to be recognized and any potential accrued interest and penalties related to unrecognized tax benefits are recognized within Income and mining tax benefit (expense) . Deferred tax Deferred income taxes are accounted for using the asset and liability method. Under this method, deferred tax assets and liabilities are determined by applying the enacted statutory tax rates in effect at the end of a reporting period to the cumulative temporary differences between the tax bases of assets and liabilities and their reported amounts in the Company’s consolidated financial statements. Deferred income tax assets are recognized for all deductible temporary differences to the extent that it is more likely than not that taxable profits will be available to be utilized against those deductible temporary differences. A valuation allowance for deferred tax assets is established when it is more likely than not that some portion of the benefit from deferred tax assets will not be realized. The extent to which deductible temporary differences, unused tax losses and other income tax deductions are expected to be realized are reassessed at the end of each reporting period. The effect on deferred taxes of a change in tax rates is recognized in income during the period that the enactment is effective. Deferred tax assets are recognized for investment incentive tax credits in Türkiye in the period earned as expenditures that are more likely than not to be accepted as eligible spend occur and it is more likely than not that taxable profits will be available to be utilized against those credits, which can be applied to current and future year income tax payments. The Company accounts for the investment incentive tax credit in Türkiye using the flow-through method. Under this method, the investment incentive tax credit is treated as a reduction of income taxes in the year in which the credit arises. Deferred income tax liabilities are not recognized for taxable temporary differences associated with investments in subsidiaries and associates, and interests in joint ventures, unless it becomes apparent that the excess book over tax basis difference is expected to reverse in the foreseeable future. Accordingly, deferred income tax assets and liabilities are recognized for future withholding taxes payable where it has been determined that the amount would reasonably be payable in the foreseeable future. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset the current tax assets against the current tax liabilities, when they relate to income taxes levied by the same taxation authority, and the Company intends to settle its current tax assets and liabilities on a net basis. Mining taxes and other tax arrangements Mining taxes or royalties and other arrangements are treated as taxation arrangements when they have the characteristics of an income tax. This is the case when they are imposed under government authority and the amount payable is calculated by reference to an income measure. Obligations arising from royalty arrangements that do not satisfy these criteria are recognized as current liabilities and included within Cost of sales .
Investments	Investments The Company has investments in debt securities and marketable equity securities. The Company determines the appropriate classification of debt securities at the time of purchase and re-evaluates such determinations at each reporting date. Marketable equity securities are carried at fair value. Held to maturity securities, classified based on the intent and ability to hold the securities to maturity, are carried at amortized cost. Marketable debt securities are categorized as available for sale and carried at fair value. Gains and losses on the sale of securities are recognized on a specific identification basis. Unrealized gains and losses are included in Other income (expense) on the Consolidated Statements of Operations.
Derivative financial instruments	Derivative financial instruments The Company is exposed to various market risks, including the effect of changes in metal prices and foreign exchange rates, and from time to time uses derivatives to manage financial exposures that occur in the normal course of business. The Company recognizes derivatives as either assets, presented in the Consolidated Balance Sheets in Prepaid and other current assets or Other non-current assets , or liabilities, presented in the Consolidated Balance Sheets in Accrued liabilities and other or Other non-current liabilities , and measures those instruments at fair value. These are considered Level 2 fair value measurements. Changes in the value of derivative instruments are recorded each period in Cost of sales or Other income (expense)
Reclamation liabilities and Remediation liabilities	Reclamation liabilities The Company recognizes a liability for the fair value of estimated future reclamation costs when incurred. The liability is accreted over time through periodic charges to Exploration, evaluation and reclamation costs in the Consolidated Statements of Operations. In addition, the asset retirement cost is capitalized as part of the asset's carrying value and amortized over the life of the related asset. Reclamation liabilities are periodically adjusted to reflect changes in the estimated present value resulting from the passage of time and revisions to the estimates of either the timing or amount of reclamation costs. Changes in the estimate of reclamation costs may result from changes in legal or regulatory requirements, increased obligations arising from additional mining and exploration activities, and changes to cost estimates. Changes in reclamation estimates at mines that are not currently operating, as the mine or portion of the mine site has entered the closure phase and has no substantive future economic value, are reflected in Exploration, evaluation and reclamation costs in the Consolidated Statements of Operations. The estimated reclamation liability is based on when spending for an existing disturbance is expected to occur. The Company reviews, on an annual basis, unless otherwise deemed necessary, the reclamation liability at each mine site. Remediation liabilities Remediation costs are accrued when it is probable that an obligation has been incurred and the cost can be reasonably estimated. In addition to the remediation costs, estimates may include ongoing care, maintenance, and monitoring costs. When the available information is sufficient to estimate the amount of the liability, that estimate is used. When the information is only sufficient to establish a range of probable liability and no point within the range is more likely than any other, the lower end of the range is used. Remediation liabilities are recorded on an undiscounted basis, except when payments are readily estimable, in which case the remediation costs included in remediation liabilities are discounted to their present value. Changes in remediation estimates are reflected in
Leases	Leases The Company has entered into lease contracts under which it is the lessee. The Company determines whether an arrangement is, or contains, a lease based on the substance of the arrangement at its inception. If the contract is determined to be a lease, the Company classifies the lease as either an operating or financing lease. Operating lease right of use (“ROU”) assets are included in Other non-current assets and lease obligations are included in Accrued liabilities and other and Other non-current liabilities in the Consolidated Balance Sheets. Finance lease ROU assets are included in Mineral properties, plant and equipment and lease obligations are included in Finance lease liabilities in the Consolidated Balance Sheets. ROU assets represent the Company’s right to use the underlying assets for the lease term and the corresponding lease liabilities represent its obligations to make lease payments arising from the leases. Operating and finance lease ROU assets and liabilities are recognized at the commencement date based on the present value of the expected lease payments over the lease term. When the rate of interest implicit in the lease cannot be readily determined, the Company uses its incremental borrowing rate in determining the present value of future lease payments. The Company’s incremental borrowing rate is the rate of interest that it would have to borrow on a collateralized basis over a similar term and amount in a similar economic environment to pay its lease obligations. The Company determines the incremental borrowing rates for its leases by adjusting the local risk-free interest rate with a credit risk premium corresponding to its credit rating. Operating lease costs are recognized on a straight-line basis over the lease term. Finance lease costs are recognized based on the effective interest method for the lease liability and straight-line amortization of the ROU asset, resulting in more cost being recognized in earlier periods. Variable lease payments are recognized in the period in which they are incurred. The Company has elected certain practical expedients including the short-term lease recognition exemption for all classes of underlying assets. Accordingly, leases with a term of one year or less have not and will not be recognized on the Consolidated Balance Sheets. The Company has also elected the practical expedient to not separate lease and non-lease components such as taxes and common area maintenance charges, in certain classes of assets such as its office facilities. Most of the Company’s leasing arrangements include extension and termination options, all of which provide the Company flexibility in retaining the underlying facilities and equipment, as well as some protection from future price variability. The Company has applied judgment to determine the lease term, which is the non-cancelable period in the contract, plus the period beyond that cancellation period that the Company believes it is reasonably certain it will need the equipment for operational purposes.
Revenue recognition	Revenue recognition The Company generates revenue by selling gold, copper, silver, lead and zinc produced from its mining operations. The majority of the Company’s sales come from the sale of refined gold bullion; however, the end product at the Company’s gold operations is generally doré. The Company also sells silver-lead and zinc concentrate to smelters for further treatment and refining. Gold sales Doré is sent to refiners to produce bullion that meets the required market standard of 99.95% gold. Under the terms of the Company’s refining agreements, the doré bars are refined for a fee, and the Company’s share of the refined gold and separately recovered silver is credited to its bullion account. Doré produced at Marigold and Seabee is sold primarily to bullion banks in the London spot market. Doré produced at Çöpler is sold primarily on the Istanbul Gold Exchange. Under legislation enacted in Türkiye in 2018, the Central Bank of the Republic of Türkiye has the first right of refusal for all gold produced by mining operations in Türkiye. The Company generally recognizes revenue for gold from doré production when it satisfies the performance obligation of transferring gold bullion credits to the customer, as this is the point at which the customer obtains the ability to direct the use of and hold the remaining benefits of ownership of the asset. The transaction price is fixed on the date of sale based on the London Bullion Market Association's (“LBMA”) gold fix price or spot price and number of ounces delivered. Payment is due upon delivery of gold bullion credits to the customer’s account. Concentrate sales Metals produced at Puna are sold in concentrate form to smelters and traders. The Company recognizes revenue for silver-lead and zinc concentrate, net of treatment and refining costs, when it satisfies the performance obligation of transferring control of the concentrate to the customer. This generally occurs as material passes over the vessel’s rail at the port of loading or unloading, as the customer has the risk of loss and ability to direct the use of and obtain substantially all of the remaining benefits of the material. The Company has elected to account for shipping and handling costs for concentrate contracts as fulfillment activities and not as promised goods or services; therefore, these activities are not considered separate performance obligations. The initial sales price of concentrate metal sales is determined on a provisional basis at the date of sale as the final selling price is subject to movements in the monthly average London Metal Exchange (“LME”) or LBMA prices up to the date of final pricing. The period between provisional invoicing and final pricing, or settlement period, is typically between 30 and 120 days. The Company’s accounts receivable from provisionally priced sales contain an embedded derivative that is required to be separated from the host contract for accounting purposes. The host contract is the receivable from the sale of concentrates measured at the forward price at the time of sale. The embedded derivative is adjusted to fair value through Revenue
Income per share	Income per share Basic net income per share is calculated by dividing the net income or loss attributable to common stockholders of the Company by the weighted average number of common shares outstanding during the period. Diluted net income per share is determined by including the basic weighted average number of common shares outstanding adjusted for the effects of all potential dilutive shares of common stock, unless their effect would be anti-dilutive.
Reclassifications	Reclassifications Changes to operating segments During the first quarter of 2023 the Company changed the way management internally reviews and evaluates operating performance and manages the business. The Company determined it has four reportable segments: Çöpler, Marigold, Seabee and Puna. The Company’s previous exploration, evaluation and development properties are now managed by the nearest or adjacent reportable segment except for greenfield standalone prospects, which are included in Corporate and other in Note 4 . Prior period segment information has been recast to conform with current period presentation.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” ASU 2023-09 enhances the transparency and decision usefulness of income tax disclosures through changes to the rate reconciliation and income taxes paid information. The guidance is effective for the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025, and subsequent interim periods, with early adoption permitted. The Company is currently evaluating the impact on the consolidated financial statements. In November 2023, the FASB issued ASU 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” ASU 2023-07 expands public entities’ segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss and interim disclosures of a reportable segment’s profit or loss and assets. The guidance is effective for the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024, and subsequent interim periods, with early adoption permitted. The Company is currently evaluating the impact on the consolidated financial statements. In October 2023, the FASB issued ASU 2023-06 “Disclosure Improvements - Codification Amendment in Response to the SEC’s Disclosure Update and Simplification Initiative.” ASU 2023-06 modified the disclosure and presentation requirements of a variety of codification topics to better align with the SEC’s regulations. The amendments to the various topics are applied prospectively, and the effective date will be determined for each individual disclosure based on the effective date of the SEC’s removal of the related disclosure. If the SEC has not removed the applicable requirements from Regulation S-X or Regulation S-K by June 30, 2027, then this ASU will not become effective. The Company is currently evaluating the impact on the consolidated financial statements. In August 2023, the FASB issued ASU 2023-05 “Business Combinations - Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement.” ASU 2023-05 provides guidance requiring a joint venture to initially measure all contributions received upon its formation at fair value. The guidance is applicable prospectively to joint ventures with a formation date on or after January 1, 2025, with early adoption permitted. The Company is currently evaluating the impact on the consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Mineral Properties, Plant and Equipment	The major categories of plant and equipment are depreciated on a straight-line basis using the estimated lives indicated below: Vehicles 5 years - 7 years Mining equipment 3 years - LOM Mobile equipment components 2 years - 7 years Buildings LOM Mine plant equipment LOM Underground infrastructure LOM ROU assets - plant and equipment (1) 10 years - LOM (1) For ROU assets, the depreciation period indicated above represents the period from lease commencement date to the earlier of the end of the useful life of the underlying asset or the end of the lease term. The components of Mineral properties, plant and equipment, net were as follows (in thousands): December 31, 2023 2022 Plant and equipment (1) $ 1,889,634 $ 1,793,914 Construction in process 86,304 58,704 Mineral properties subject to depletion 2,085,678 1,452,850 Mineral properties not yet subject to depletion 878,712 848,281 Exploration and evaluation assets 253,842 515,070 Total mineral properties, plant, and equipment 5,194,170 4,668,819 Accumulated depreciation, plant and equipment (714,579) (621,323) Accumulated depreciation, mineral properties (606,705) (498,050) Mineral properties, plant, and equipment, net $ 3,872,886 $ 3,549,446 (1)

ACQUISITIONS AND DIVESTITURES (

ACQUISITIONS AND DIVESTITURES (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Business Acquisitions, by Acquisition	The acquisition date fair value of the consideration paid is as follows (in thousands): Cash paid to Lidya Mines for 10% interest $ 120,000 Contingent consideration tied to completion of operational milestones (1) 24,300 Contingent consideration tied to delineation of new reserves (1) 4,300 Total consideration $ 148,600 (1) The fair value of the two elements of contingent consideration are based on a discounted cash flow model. The contingent consideration is considered a Level 3 fair value measurement due to certain assumptions that are not based on observable market data (refer to Note 12 for more information). The significant assumptions include estimates of timing of completion of project milestones, probability of delineation of additional reserves, and discount rates. The contingent consideration is included within Other non-current liabilities on the Consolidated Balance Sheets.
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the fair value of the assets acquired and liabilities assumed on the acquisition date (in thousands): ASSETS Cash and cash equivalents $ 11 Trade and other receivables 36 Inventories 3 Prepaids and other current assets 24 Mineral properties, plant and equipment, net (1) 688,611 Other non-current assets 1,690 Total assets acquired $ 690,375 LIABILITIES Accounts payable $ 315 Accrued liabilities and other 643 Deferred income tax liabilities (2) 135,939 Total liabilities assumed 136,897 Net assets acquired and liabilities assumed 553,478 Non-controlling interest (404,878) $ 148,600 (1) The fair value of mineral properties, plant and equipment is based on applying the income and market valuation methods. The fair value of mineral properties determined using the income approach is $674.9 million. The significant assumptions include future metal prices, estimated quantities of mineral reserves and mineral resources, future capital and operating expenditures, and discount rates. (2) Deferred income tax liabilities represent the future tax expense associated with the differences between the fair value allocated to assets and liabilities and the historical carryover tax basis of these assets and liabilities .

OPERATING_SEGMENTS (Tables)

OPERATING SEGMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables provide a summary of financial information related to the Company's segments (in thousands): Year ended December 31, 2023 Çöpler (3) Marigold Seabee Puna Segments Total Corporate and other (1) Consolidated Revenue $ 442,417 $ 538,244 $ 164,346 $ 281,920 $ 1,426,927 $ — $ 1,426,927 Cost of sales (2) $ 268,628 $ 289,063 $ 82,898 $ 163,558 $ 804,147 $ — $ 804,147 Depreciation, depletion and amortization $ 93,808 $ 46,236 $ 40,533 $ 33,435 $ 214,012 $ — $ 214,012 Exploration, evaluation and reclamation costs $ 8,699 $ 15,059 $ 17,489 $ 10,196 $ 51,443 $ 7,440 $ 58,883 Impairment charges $ 353,322 $ — $ 49,786 $ 2,637 $ 405,745 $ 5,653 $ 411,398 Operating income (loss) $ (287,519) $ 187,886 $ (26,867) $ 71,848 $ (54,652) $ (75,592) $ (130,244) Capital expenditures $ 89,165 $ 82,252 $ 37,521 $ 13,193 $ 222,131 $ — $ 222,131 Total assets as of December 31, 2023 $ 2,915,262 $ 782,353 $ 464,033 $ 324,794 $ 4,486,442 $ 899,331 $ 5,385,773 (1) Corporate and other consists of business activities that are not included within the reportable segments and is provided for reconciliation purposes. (2) Excludes depreciation, depletion, and amortization. (3) Refer to Note 24 for information regarding t he Çöpler Incident. Year ended December 31, 2022 Çöpler Marigold Seabee Puna Segments Total Corporate and other (1) Consolidated Revenue $ 355,070 $ 348,817 $ 244,692 $ 199,454 $ 1,148,033 $ — $ 1,148,033 Cost of sales (2) $ 189,825 $ 206,014 $ 74,679 $ 137,424 $ 607,942 $ — $ 607,942 Depreciation, depletion and amortization $ 76,628 $ 34,255 $ 49,445 $ 21,119 $ 181,447 $ — $ 181,447 Exploration. evaluation, and reclamation costs $ 4,136 $ 18,182 $ 14,104 $ 7,098 $ 43,520 $ 9,326 $ 52,846 Care and maintenance (3) $ 41,800 $ — $ — $ — $ 41,800 $ — $ 41,800 Operating income (loss) $ 39,556 $ 90,365 $ 106,453 $ 33,547 $ 269,921 $ (79,653) $ 190,268 Capital expenditures $ 35,729 $ 58,795 $ 38,193 $ 10,446 $ 143,163 $ — $ 143,163 Total assets as of December 31, 2022 $ 3,298,757 $ 667,834 $ 581,574 $ 315,060 $ 4,863,225 $ 391,432 $ 5,254,657 (1) Corporate and other consists of business activities that are not included within the reportable segments and is provided for reconciliation purposes. During the first quarter of 2023, the Company determined it has four reportable segments: Çöpler, Marigold, Seabee and Puna. The exploration, evaluation and development properties are no longer considered a reportable segment and the portfolio of prospective exploration tenures, near or adjacent to the existing operations (near-mine) are included in the respective reportable segment and the greenfield standalone prospects are included in Corporate and other. (2) Excludes depreciation, depletion, and amortization. (3) Care and maintenance expense represents direct costs and depreciation incurred at Çöpler during the temporary suspension of operations in the third quarter of 2022. Year ended December 31, 2021 Çöpler Marigold Seabee Puna Segments Total Corporate and other (1) Consolidated Revenue $ 607,887 $ 426,391 $ 213,860 $ 226,061 $ 1,474,199 $ — $ 1,474,199 Cost of sales (2) $ 264,889 $ 219,035 $ 66,354 $ 121,096 $ 671,374 $ — $ 671,374 Depreciation, depletion and amortization $ 125,220 $ 35,410 $ 45,334 $ 21,995 $ 227,959 $ — $ 227,959 Exploration, evaluation and reclamation costs $ 10,868 $ 10,968 $ 11,867 $ 1,764 $ 35,467 $ 6,915 $ 42,382 Impairment charges $ — $ — $ — $ — $ — $ 20,275 $ 20,275 Operating income (loss) $ 201,302 $ 161,081 $ 90,332 $ 79,042 $ 531,757 $ (87,382) $ 444,375 Capital expenditures $ 34,699 $ 55,861 $ 40,553 $ 10,458 $ 141,571 $ — $ 141,571 Total assets as of December 31, 2021 $ 3,099,240 $ 599,164 $ 479,370 $ 293,469 $ 4,471,243 $ 740,195 $ 5,211,438 (1) Corporate and other consists of business activities that are not included within the reportable segments and is provided for reconciliation purposes. During the first quarter of 2023, the Company determined it has four reportable segments: Çöpler, Marigold, Seabee and Puna. The exploration, evaluation and development properties are no longer considered a reportable segment and the portfolio of prospective exploration tenures, near or adjacent to the existing operations (near-mine) are included in the respective reportable segment and the greenfield standalone prospects are included in Corporate and other. (2) Excludes depreciation, depletion, and amortization.
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country	The following are non-current assets, excluding Goodwill , Restricted cash and Deferred income taxes , by location as of December 31 (in thousands): December 31, 2023 2022 Türkiye $ 3,386,380 $ 3,064,482 Canada 320,922 311,937 United States 355,375 321,423 Argentina 104,313 127,661 Mexico — 536 Peru — 482 Total $ 4,166,990 $ 3,826,521
Schedule of Revenue from External Customers by Geographic Areas	The following is revenue information by geographic area based on the location of production for the years ended December 31, (in thousands): Year Ended December 31, 2023 2022 2021 Türkiye $ 442,417 $ 355,070 $ 607,887 Canada 164,346 244,692 213,860 United States 538,244 348,817 426,391 Argentina 281,920 199,454 226,061 Total $ 1,426,927 $ 1,148,033 $ 1,474,199

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following table represents revenues by product (in thousands): Year Ended December 31, 2023 2022 2021 Gold doré sales Çöpler $ 438,894 $ 352,740 $ 600,790 Marigold 538,090 348,692 426,288 Seabee 164,292 244,581 213,766 Concentrate sales Puna 270,438 201,859 229,959 Other (1) Çöpler 3,523 2,330 7,097 Marigold 154 125 103 Seabee 54 111 94 Puna 11,482 (2,405) (3,898) Total (2) $ 1,426,927 $ 1,148,033 $ 1,474,199 (1) Other revenue includes: changes in the fair value of concentrate trade receivables due to changes in silver and base metal prices; and silver and copper by-product revenue arising from the production and sale of gold doré. (2) The Company recognized revenue under ASC 606 “Revenue from Contracts with Customers” of $1,415.4 million, excluding Other Puna revenues related to embedded derivatives relating to provisional concentrate metal sales. Revenue by metal type for the years ended December 31, are as follows (in thousands): Year Ended December 31, 2023 2022 2021 Gold $ 1,141,276 $ 946,013 $ 1,240,844 Silver 215,387 153,280 183,378 Lead 46,422 37,519 33,070 Zinc 8,629 11,060 13,511 Other (1) 15,213 161 3,396 Total $ 1,426,927 $ 1,148,033 $ 1,474,199 (1) Other revenue includes: changes in the fair value of concentrate trade receivables due to changes in silver and base metal prices; and silver and copper by-product revenue arising from the production and sale of gold doré.

RECLAMATION_LIABILITIES (Tables

RECLAMATION LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Asset Retirement Obligation [Abstract]
Schedule of Change in Asset Retirement Obligation	Changes in Reclamation liabilities during the years ended December 31 were as follows (in thousands): 2023 2022 Balance as of January 1 $ 164,047 $ 125,044 Reclamation expenditures (1,466) (1,221) Accretion expense 8,698 6,035 Additions, changes in estimate and other 3,742 34,189 Obligations related to divested properties (1,202) — Balance as of December 31 $ 173,819 $ 164,047 Less: current portion (3,364) (10,075) Non-current reclamation liabilities $ 170,455 $ 153,972

IMPAIRMENT CHARGES (Tables)

IMPAIRMENT CHARGES (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Impaired Intangible Assets	The following table includes the components of Impairment charges : Year Ended December 31, 2023 2022 2021 Long-lived and other assets Goodwill Total Long-lived and other assets Goodwill Total Long-lived and other assets Goodwill Total Çöpler (1) $ 353,322 $ — $ 353,322 $ — $ — $ — $ — $ — $ — Seabee — 49,786 49,786 — — — — — — Puna (2) 2,637 — 2,637 — — — — — — Corporate and Other (3) 5,653 — 5,653 — — — 20,275 — 20,275 $ 361,612 $ 49,786 $ 411,398 $ — $ — $ — $ 20,275 $ — $ 20,275 (1) For the year ended December 31, 2023, consist of $349.2 million impairment charges related to Mineral properties, plant and equipment, net (see below for further information) and $4.1 million of non-cash write-offs of capitalized cloud computing arrangement implementation costs included in Other non-current assets. (2) Consists of non-cash write-downs of various assets and materials and supplies inventories recorded during the third quarter of 2023. (3) For the year ended December 31, 2023, consists of $5.7 million non-cash write-offs of capitalized cloud computing arrangement implementation costs included in O ther non-current assets . For the year ended December 31, 2021, consists of impairment charges related to the Royalty Portfolio sale, based on the differences between the carrying amount of the assets within the Royalty Portfolio, and the estimated net transaction price.

OTHER OPERATING EXPENSES, NET (

OTHER OPERATING EXPENSES, NET (Tables)	12 Months Ended
	Dec. 31, 2023
Other Income and Expenses [Abstract]
Schedule of Other Operating Cost and Expense, by Component	The following table includes the components of Other operating expense, net : Year Ended December 31, 2023 2022 2021 Transaction and integration costs $ 406 $ 1,561 $ 8,595 SEC conversion costs — 1,255 2,645 (Gain) loss on sale of assets 762 (746) — Other 106 — — Total $ 1,274 $ 2,070 $ 11,240

OTHER INCOME (EXPENSE) (Tables)

OTHER INCOME (EXPENSE) (Tables)	12 Months Ended
	Dec. 31, 2023
Other Income and Expenses [Abstract]
Schedule of Other Income (Expense)	The following table includes the components of Other income (expense) : Year Ended December 31, 2023 2022 2021 Interest income $ 22,614 $ 16,311 $ 1,939 Gain (loss) on investments and marketable security sales 29,158 17,344 13,879 Change in fair value of marketable securities 4,221 602 (10,741) Gain (loss) on sale of mineral properties, plant, and equipment (1,331) (2,130) 412 Bank charges (1,811) (1,423) (1,058) Other (2,700) (10,413) (18,580) Total $ 50,151 $ 20,291 $ (14,149)

INCOME AND MINING TAXES (Tables

INCOME AND MINING TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Income (Loss) before Income Tax, Domestic and Foreign	The following tables represent the major components of Income (loss) before income and mining taxes and Income and mining tax benefit (expense) recognized in the Consolidated Statements of Operations (in thousands): Year Ended December 31, 2023 2022 2021 Income (loss) before income and mining taxes components: United States $ 181,926 $ 75,762 $ 138,230 Canada (76,407) (21,831) 26,752 Türkiye (319,775) 108,373 186,971 Argentina 13,733 2,662 77,562 Other Foreign (1,885) 75,869 (14,757) Total income (loss) before income and mining taxes $ (202,408) $ 240,835 $ 414,758 Year Ended December 31, 2023 2022 2021 Current income tax provision: United States $ 27,322 $ 15,149 $ 15,603 Canada 9,738 33,408 27,672 Türkiye 4,390 23,515 49,851 Argentina 8,925 1,801 8,989 Other foreign 3,257 24,127 14,339 Total current income tax provision 53,632 98,000 116,454 Deferred income tax provision (benefit): United States 1,373 7,092 13,288 Canada (4,681) (4,183) (230) Türkiye (120,950) (57,227) (131,456) Argentina (11,958) 3,350 3,569 Other foreign 50 (16,964) (15,741) Total deferred income tax provision (benefit) (136,166) (67,932) (130,570) Total income tax provision (benefit) $ (82,534) $ 30,068 $ (14,116)
Schedule of Components of Income Tax Expense (Benefit)	The following tables represent the major components of Income (loss) before income and mining taxes and Income and mining tax benefit (expense) recognized in the Consolidated Statements of Operations (in thousands): Year Ended December 31, 2023 2022 2021 Income (loss) before income and mining taxes components: United States $ 181,926 $ 75,762 $ 138,230 Canada (76,407) (21,831) 26,752 Türkiye (319,775) 108,373 186,971 Argentina 13,733 2,662 77,562 Other Foreign (1,885) 75,869 (14,757) Total income (loss) before income and mining taxes $ (202,408) $ 240,835 $ 414,758 Year Ended December 31, 2023 2022 2021 Current income tax provision: United States $ 27,322 $ 15,149 $ 15,603 Canada 9,738 33,408 27,672 Türkiye 4,390 23,515 49,851 Argentina 8,925 1,801 8,989 Other foreign 3,257 24,127 14,339 Total current income tax provision 53,632 98,000 116,454 Deferred income tax provision (benefit): United States 1,373 7,092 13,288 Canada (4,681) (4,183) (230) Türkiye (120,950) (57,227) (131,456) Argentina (11,958) 3,350 3,569 Other foreign 50 (16,964) (15,741) Total deferred income tax provision (benefit) (136,166) (67,932) (130,570) Total income tax provision (benefit) $ (82,534) $ 30,068 $ (14,116)
Schedule of Effective Income Tax Rate Reconciliation	The reasons for the differences are as follows (in thousands): Year Ended December 31, 2023 2022 2021 Income (loss) before income and mining taxes $ (202,408) $ 240,835 $ 414,758 Statutory tax rate 27 % 27 % 27 % Expected income and mining tax expense (benefit) (54,650) 65,025 111,985 Increase (decrease) attributable to: Non-taxable items (26,345) (11,358) (4,379) Foreign exchange and inflation (55,850) (20,531) (124,946) Tax rate increase 68,917 — — Differences in foreign and future tax rates (4,219) (13,248) 738 Investment incentive tax credits (22,760) (10,126) (14,082) Mining taxes and overseas withholding tax 5,546 38,251 17,528 Impact of gain on acquisition of Kartaltepe — (18,826) — Change in estimates in respect of prior years 1,742 (3,630) (2,046) Changes in valuation allowance 4,748 2,602 1,086 Other 337 1,909 — Total income and mining tax expense (benefit) $ (82,534) $ 30,068 $ (14,116)
Schedule of Deferred Tax Assets and Liabilities	The significant components of Deferred income tax assets and Deferred income tax liabilities were (in thousands): December 31, 2023 2022 Deferred income tax assets Deductible temporary differences relating to: Marketable securities $ 1,147 $ 2,397 Reclamation liabilities 40,118 31,080 Lease liabilities 26,618 28,730 Deductibility of other taxes 10,311 10,224 Stock-based compensation 2,030 2,931 Other items 19,627 13,286 99,851 88,648 Investment incentive tax credits (1) 17,912 18,772 Tax loss carryforwards 53,164 43,384 Less: Valuation allowance (74,640) (61,101) Total deferred income tax assets $ 96,287 $ 89,703 Deferred income tax liabilities Taxable temporary differences relating to: Marketable securities $ (1,137) $ — Inventories (16,969) (49,004) Mineral properties, plant and equipment (380,348) (332,886) Convertible notes — (95) Mineral tax (38,969) (41,803) Other items (409) (6,401) Total deferred income tax liabilities $ (437,832) $ (430,189) Balance sheet presentation Deferred income tax assets $ 22,307 $ 1,915 Deferred income tax liabilities (363,852) (342,401) Deferred income tax liabilities, net $ (341,545) $ (340,486) (1) The Company receives investment incentive tax credits for qualifying capital expenditures at Çöpler. The application of these tax credits, which are denominated in Turkish Lira, reduced income and mining tax expense and cash tax payments for the year ended December 31, 2023 and are expected to offset future cash tax payments. Reviews of eligible expenditures for tax credits by local tax authorities occur periodically and can result in adjustments to the recognition of investment incentive tax credits.
Summary of Operating Loss Carryforwards	As of December 31, 2023, the Company had the following estimated tax operating and capital losses (in thousands) available to reduce future taxable income, including both losses for which deferred tax assets are utilized to offset applicable deferred tax liabilities and losses for which deferred tax assets have a valuation allowance against. Losses expire at various dates and amounts between 2024 and 2043. December 31, 2023 Expiration Year Canada $ 173,384 2040-2043 U.S.A. $ 2,912 2024-Indefinite Türkiye $ 40,990 2026-2027
Schedule of Unrecognized Tax Benefits Roll Forward	A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, inclusive of interest and penalties, is as follows during the years ended December 31 (in thousands): 2023 2022 Balance as of January 1 $ 8,574 $ — Increase associated with tax positions taken during the current year — — Increase (decrease) associated with tax positions taken during a prior year (1) (7,218) 9,200 Tax Payments (1,356) (626) Decrease associated with lapses in statutes of limitation — — Balance as of December 31 $ — $ 8,574 (1) Of the gross unrecognized tax benefits, $0.0 million were recognized as current liabilities in Consolidated Balance Sheet as of December 31, 2023.

INCOME (LOSS) PER SHARE (Tables

INCOME (LOSS) PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The calculations of basic and diluted net income per share attributable to SSR Mining shareholders for the years ended December 31 were based on the following (in thousands): Year Ended December 31, 2023 2022 2021 Net income (loss) $ (120,225) $ 210,428 $ 425,922 Net (income) loss attributable to non-controlling interest 22,218 (16,288) (57,846) Net income (loss) attributable to SSR Mining shareholders (98,007) 194,140 368,076 Interest saving on 2019 Notes, net of tax — 4,910 4,889 Net income (loss) used in the calculation of diluted net income per share $ (98,007) $ 199,050 $ 372,965 Weighted average number of common shares issued 204,714 209,883 215,993 Adjustments for dilutive instruments: Stock options — 5 38 Restricted share units — 39 58 2019 Notes — 12,554 12,152 Diluted weighted average number of shares outstanding $ 204,714 $ 222,481 $ 228,241 Net income (loss) per share attributable to SSR Mining shareholders Basic $ (0.48) $ 0.92 $ 1.70 Diluted $ (0.48) $ 0.89 $ 1.63

FAIR VALUE MEASUREMENTS AND F_2

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value, by Balance Sheet Grouping	The following tables set forth the Company’s assets and liabilities measured at fair value on a recurring (at least annually) and nonrecurring basis by level within the fair value hierarchy (in thousands).   Fair value at December 31, 2023   Level 1 (1) Level 2 (2) Level 3 Total Assets: Cash and cash equivalents $ 492,393 $ — $ — $ 492,393 Restricted cash 101 — — 101 Marketable securities 28,351 — — 28,351 Trade receivables from provisional sales, net — 86,897 — 86,897 Deferred consideration — — 21,213 21,213 $ 520,845 $ 86,897 $ 21,213 $ 628,955 Liabilities: Contingent consideration $ — $ — $ 29,648 $ 29,648 Option liability - EMX shares (3) — 1,431 — 1,431 $ — $ 1,431 $ 29,648 $ 31,079   Fair value at December 31, 2022   Level 1 (1) Level 2 (2) Level 3 Total Assets: Cash and cash equivalents $ 655,453 $ — $ — $ 655,453 Restricted cash 33,653 — — 33,653 Marketable securities 44,841 — — 44,841 Trade receivables from provisional sales, net — 49,897 — 49,897 Deferred consideration — — 24,369 24,369 $ 733,947 $ 49,897 $ 24,369 $ 808,213 1) Marketable securities of publicly quoted companies, consisting of investments, are valued using a market approach based upon unadjusted quoted prices in an active market obtained from securities exchanges. 2) The Company’s provisional metal sales contracts, included in Trade and other receivables in the Consolidated Balance Sheets, are valued using inputs derived from observable market data, including quoted commodity forward prices. The inputs do not involve significant management judgment. Such instruments are classified within Level 2 of the fair value hierarchy. 3) The fair value of the option liability, which represents the option of the holder to acquire a EMX common share from SSR (refer to N ote 3
Schedule of Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table reconciles the beginning and ending balances for financial instruments that are recognized at fair value using significant unobservable inputs (Level 3) in the consolidated financial statements (in thousands):   2023 2022 Deferred consideration assets: Balance as of January 1 $ 24,369 $ 22,610 Receipt of deferred consideration (473) — Revaluations (2,683) 1,759 Balance as of December 31 $ 21,213 $ 24,369   2023 2022 Contingent consideration liabilities: Balance as of January 1 $ — $ — Assumption of contingent consideration 28,600 — Revaluations 1,048 — Balance as of December 31 $ 29,648 $ —
Schedule of Fair Value Disclosure of Asset and Liability Not Measured at Fair Value	The fair value of the 2019 Notes and Term Loan as compared to the carrying amounts were as follows: December 31, 2023 2022 Level Carrying amount Fair value Carrying amount Fair value 2019 Notes (1) 1 $ 227,516 $ 216,545 $ 226,510 $ 257,025 Term Loan (2) 2 — — 70,000 71,419 Total borrowings $ 227,516 $ 216,545 $ 296,510 $ 328,444 (1) The fair value disclosed for the Company's 2019 Notes is included in Level 1 as the basis of valuation uses a quoted price in an active market. (2)

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	Trade and other receivables were composed of the following (in thousands): December 31, 2023 2022 Trade receivables $ 91,340 $ 62,563 Value added tax receivables 30,554 30,893 Income tax receivable 3,172 14,316 Other taxes receivable 11,734 6,750 Other 5,380 3,153 Total $ 142,180 $ 117,675

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of Inventory, Current	The components of Inventories were as follows (in thousands): December 31, 2023 2022 Materials and supplies $ 104,217 $ 103,380 Stockpiled ore 77,142 54,504 Leach pad inventory 305,271 300,715 Work-in-process 7,189 7,549 Finished goods 21,324 35,459 Total current inventories $ 515,143 $ 501,607 Stockpiled ore 218,139 217,154 Materials and supplies 1,669 1,845 Total non-current inventories $ 219,808 $ 218,999
Schedule of Inventory, Noncurrent	The components of Inventories were as follows (in thousands): December 31, 2023 2022 Materials and supplies $ 104,217 $ 103,380 Stockpiled ore 77,142 54,504 Leach pad inventory 305,271 300,715 Work-in-process 7,189 7,549 Finished goods 21,324 35,459 Total current inventories $ 515,143 $ 501,607 Stockpiled ore 218,139 217,154 Materials and supplies 1,669 1,845 Total non-current inventories $ 219,808 $ 218,999

MINERAL PROPERTIES, PLANT AND_2

MINERAL PROPERTIES, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Mineral Properties, Plant and Equipment	The major categories of plant and equipment are depreciated on a straight-line basis using the estimated lives indicated below: Vehicles 5 years - 7 years Mining equipment 3 years - LOM Mobile equipment components 2 years - 7 years Buildings LOM Mine plant equipment LOM Underground infrastructure LOM ROU assets - plant and equipment (1) 10 years - LOM (1) For ROU assets, the depreciation period indicated above represents the period from lease commencement date to the earlier of the end of the useful life of the underlying asset or the end of the lease term. The components of Mineral properties, plant and equipment, net were as follows (in thousands): December 31, 2023 2022 Plant and equipment (1) $ 1,889,634 $ 1,793,914 Construction in process 86,304 58,704 Mineral properties subject to depletion 2,085,678 1,452,850 Mineral properties not yet subject to depletion 878,712 848,281 Exploration and evaluation assets 253,842 515,070 Total mineral properties, plant, and equipment 5,194,170 4,668,819 Accumulated depreciation, plant and equipment (714,579) (621,323) Accumulated depreciation, mineral properties (606,705) (498,050) Mineral properties, plant, and equipment, net $ 3,872,886 $ 3,549,446 (1)

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Balance of Goodwill recorded at Seabee (in thousands): December 31, 2023 2022 Goodwill $ — $ 49,786

OTHER NON-CURRENT ASSETS (Table

OTHER NON-CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Non Current Assets	The components of Non-current assets were as follows (in thousands): December 31, 2023 2022 Marketable securities $ 7,407 $ 4,561 Deferred consideration 21,203 22,129 VAT receivable 532 1,642 Right of use assets 21,038 17,946 Other receivables 3,202 11,403 Long-term prepaids 20,787 — Other non-current assets $ 74,169 $ 57,681

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Lease, Cost	The components of the Company’s leases presented in the Consolidated Balance Sheets were as follows (in thousands): December 31, 2023 2022 Finance lease right-of-use assets, net (included in Mineral properties, plant and equipment, net ) $ 84,689 $ 101,705 Operating lease right-of-use assets (included in Other non-current assets ) 21,038 17,946 Total lease right-of-use-assets $ 105,727 $ 119,651 Short-term finance lease liabilities (included in Finance lease liabilities ) $ 4,555 $ 3,872 Short-term operating lease liabilities (included in Accrued liabilities and other ) 1,545 1,976 Long-term finance lease liabilities (included in Finance Lease liabilities ) 86,141 102,434 Long-term operating lease liabilities (included in Other non-current liabilities ) 21,009 16,969 Total lease liabilities $ 113,250 $ 125,251 The components of the Company’s leases presented in the Consolidated Statements of Operations for the years ended December 31 were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Operating leases: Lease expense $ 3,648 $ 4,134 $ 2,986 Sublease income (958) — — Finance leases: Amortization of lease cost 5,346 5,346 2,517 Interest expense on lease liabilities 4,645 4,830 274 Variable and short-term leases 3,812 1,740 10,661 Total $ 16,493 $ 16,050 $ 16,438 The components of the Company’s leases presented in the statements of cash flows for the years ended December 31 were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Operating leases within cash flows from operating activities $ 2,690 $ 4,134 $ 2,986 Finance leases within cash flows from financing activities $ 3,870 $ 10,091 $ 10,441 The following is a schedule of weighted-average discount rates used to determine lease liabilities and remaining lease terms for the years ended December 31: Year Ended December 31, 2023 2022 Weighted-average remaining lease term - operating leases (in years) 9.9 8.4 Weighted-average remaining lease term - finance leases (in years) 17.1 18.1 Weighted-average discount rate - operating leases 6.6 % 5.2 % Weighted-average discount rate - finance leases 4.5 % 4.5 %
Lessee, Operating Lease, Liability, Maturity	The following is a schedule of future minimum lease payments under noncancellable finance and operating leases as of December 31, 2023 (in thousands): Operating Leases Finance Leases 2024 $ 2,858 $ 8,532 2025 2,808 8,532 2026 3,379 8,532 2027 3,315 8,532 2028 2,899 8,532 Thereafter 16,006 80,611 Total minimum lease payments $ 31,265 $ 123,271 Less: amounts representing interest 8,711 32,575 Present value of net minimum lease payments 22,554 90,696 Less: current portion of lease liabilities 1,545 4,555 Long-term lease liabilities $ 21,009 $ 86,141
Finance Lease, Liability, Fiscal Year Maturity	The following is a schedule of future minimum lease payments under noncancellable finance and operating leases as of December 31, 2023 (in thousands): Operating Leases Finance Leases 2024 $ 2,858 $ 8,532 2025 2,808 8,532 2026 3,379 8,532 2027 3,315 8,532 2028 2,899 8,532 Thereafter 16,006 80,611 Total minimum lease payments $ 31,265 $ 123,271 Less: amounts representing interest 8,711 32,575 Present value of net minimum lease payments 22,554 90,696 Less: current portion of lease liabilities 1,545 4,555 Long-term lease liabilities $ 21,009 $ 86,141

ACCRUED LIABILITIES AND OTHER (

ACCRUED LIABILITIES AND OTHER (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accounts Liabilities and Other	Accrued liabilities and other are comprised of the following items (in thousands): December 31, 2023 2022 Accrued liabilities $ 66,478 $ 68,254 Royalties payable 28,550 16,012 Stock-based compensation liabilities 9,048 10,493 Income taxes payable 16,392 16,374 Lease liabilities 1,545 1,976 Reclamation liabilities 3,364 10,075 Liabilities held for sale 687 — Other 1,939 1,470 Total accrued liabilities and other $ 128,003 $ 124,654

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Debt	The following tables summarize the Company’s debt balances (in thousands): December 31, 2023 2022 2019 Notes (1) $ 227,516 $ 226,510 Term Loan — 70,000 Other 920 1,797 Total carrying amount $ 228,436 $ 298,307 Current portion $ 920 $ 71,797 Non-current portion $ 227,516 $ 226,510 (1) Amount is net of discount and debt issuance costs of $2.5 million and $3.5 million, respectively.
Schedule of Maturities of Long-term Debt	Scheduled minimum debt repayments are as follows (in thousands): 2024 $ 920 2025 $ — 2026 $ — 2027 $ — 2028 $ — Thereafter $ 230,000

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of Share-based Payment Arrangement, Expensed and Capitalized, Amount	Stock-based compensation expense has been recognized as follows (in thousands): Year Ended December 31, 2023 2022 2021 Cost of sales (1) $ 536 $ 797 $ 1,105 General and administrative expense 4,634 5,579 11,867 Exploration, evaluation and reclamation expense — 97 105 Other operating expenses, net — — 1,722 $ 5,170 $ 6,473 $ 14,799 (1) Excludes depreciation, depletion, and amortization.
Schedule of Share-based Payment Arrangement, Deferred Share Units, Activity	The following table summarizes the changes in DSUs and DSU Replacement Units outstanding during the year ended December 31, 2023 (in thousands except per share amounts): Number of Shares Weighted Grant Date Fair Value Per Share Aggregate Intrinsic Value Balance as of January 1, 2023 532 $ 26.46 Granted 93 14.59 Exercised/Released (6) 15.84 Canceled/Forfeited — — Reinvested 12 14.74 Balance as of December 31, 2023 631 24.58 $ 6,785
Schedule of Share-based Payment Arrangement, Restricted Stock Units, Activity	The following table summarizes the changes in RSUs outstanding during the year ended December 31, 2023 (in thousands except per share amounts): Number of Shares Weighted Average Grant Date Fair Value Aggregate intrinsic value Balance as of January 1, 2023 579 $ 21.49 Granted 578 15.00 Exercised/Released (251) 17.81 Canceled/Forfeited (114) 21.58 Reinvested 15 22.15 Balance as of December 31, 2023 807 17.96 $ 8,679
Schedule of Share-based Payment Arrangement, Performance Shares, Activity	The following table summarizes the changes in PSUs outstanding during the year ended December 31, 2023: Number of Shares Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Balance as of January 1, 2023 649 $ 24.49 Granted 434 14.98 Exercised/Released (185) 21.16 Canceled/Forfeited (33) 16.27 Reinvested 16 16.22 Balance as of December 31, 2023 881 20.67 $ 9,482

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Information [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	Net change in operating assets and liabilities during the years ended December 31 were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Decrease (increase) in operating assets: Trade and other receivables $ (42,166) $ (11,704) $ (38,138) Inventories (33,341) (108,183) (20,848) Other operating assets (19,528) (6,121) (1,516) Increase (decrease) in operating liabilities: Accounts payable (41,873) 40,815 (6,882) Accrued liabilities and other 4,034 (48,614) 38,761 Reclamation liabilities (1,466) (1,221) (243) Other operating liabilities 193 (12,242) (429) $ (134,147) $ (147,270) $ (29,295) Other cash information during the years ended December 31 were as follows (in thousands): Year Ended December 31, 2023 2022 2021 Interest paid $ (16,464) $ (22,579) $ (12,512) Interest received $ 14,928 $ 6,633 $ 5,315 Income taxes paid $ (33,586) $ (145,549) $ (58,000)

THE COMPANY (Details)

THE COMPANY (Details)	Dec. 31, 2023 mine
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of producing mines	4

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2023 segment	Dec. 31, 2023 segment mine
Accounting Policies [Abstract]
Number of reportable segments | segment	4	4
Number of operating mines | mine		4

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Mineral Properties, Plant and Equipment (Details)	Dec. 31, 2023
Vehicles | Minimum
Property, Plant and Equipment [Line Items]
Estimated lives (in years)	5 years
Vehicles | Maximum
Property, Plant and Equipment [Line Items]
Estimated lives (in years)	7 years
Mining equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated lives (in years)	3 years
Mobile equipment components | Minimum
Property, Plant and Equipment [Line Items]
Estimated lives (in years)	2 years
Mobile equipment components | Maximum
Property, Plant and Equipment [Line Items]
Estimated lives (in years)	7 years
ROU assets - plant and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated lives (in years)	10 years

ACQUISITIONS AND DIVESTITURES -

ACQUISITIONS AND DIVESTITURES - Hod Maden (Details)		12 Months Ended
	May 08, 2023 USD ($) goldEquivalentOunce	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Business Acquisition [Line Items]
Contingent consideration		$ 29,648,000
Repayment of debt, principal		71,153,000	$ 71,155,000	$ 70,000,000
Lydia Mines | Hod Maden
Business Acquisition [Line Items]
Ownership percentage by parent (as a percent)	70%
Horizon | Hod Maden
Business Acquisition [Line Items]
Ownership percentage by noncontrolling owners (as a percent)	30%
Hod Maden
Business Acquisition [Line Items]
Payments to acquire businesses, gross	$ 120,000,000	120,000,000
Business acquisition, option, percentage of voting interests acquired (as a percent)	30%
Gain on acquisition of Kartaltepe	$ 400,000
Redeemable noncontrolling interest (as a Percent)	30%
Hod Maden | Completion of Operational Milestones
Business Acquisition [Line Items]
Contingent consideration	$ 30,000,000	25,200,000
Hod Maden | Delineation of New Reserves
Business Acquisition [Line Items]
Contingent consideration	$ 84,000,000
Business combination, contingent consideration, liability, additional mineral reserves required	500,000
Hod Maden | Lydia Mines
Business Acquisition [Line Items]
Voting interest acquired (as a percent)	10%
Hod Maden | Horizon | Unsecured Debt
Business Acquisition [Line Items]
Face amount		$ 6,400,000
Interest rate, stated (as a percent)		4%
Repayment of debt, principal		$ 0
Hod Maden | Lidya Mines and Horizon
Business Acquisition [Line Items]
Subsidiary, ownership (as a Percent)	90%

ACQUISITIONS AND DIVESTITURES_2

ACQUISITIONS AND DIVESTITURES - Purchase Price Allocation (Details) - Hod Maden - USD ($) $ in Thousands		12 Months Ended
	May 08, 2023	Dec. 31, 2023
Business Acquisition [Line Items]
Payments to acquire businesses, gross	$ 120,000	$ 120,000
Total consideration	$ 148,600
Lydia Mines
Business Acquisition [Line Items]
Voting interest acquired (as a percent)	10%
Completion of Operational Milestones
Business Acquisition [Line Items]
Contingent consideration	$ 24,300
Delineation of New Reserves
Business Acquisition [Line Items]
Contingent consideration	$ 4,300

ACQUISITIONS AND DIVESTITURES_3

ACQUISITIONS AND DIVESTITURES - Assets Acquired and Liabilities Assumed (Details) $ in Thousands	May 08, 2023 USD ($)
Valuation, Income Approach
ASSETS
Mineral properties, plant and equipment, net	$ 674,900
Hod Maden
ASSETS
Cash and cash equivalents	11
Trade and other receivables	36
Inventories	3
Prepaids and other current assets	24
Mineral properties, plant and equipment, net	688,611
Other non-current assets	1,690
Total assets acquired	690,375
LIABILITIES
Accounts payable	315
Accrued liabilities and other	643
Deferred income tax liabilities	135,939
Total liabilities assumed	136,897
Net assets acquired and liabilities assumed	553,478
Non-controlling interest	(404,878)
Net assets acquired and liabilities assumed, less noncontrolling interest	$ 148,600

ACQUISITIONS AND DIVESTITURES_4

ACQUISITIONS AND DIVESTITURES - Kartaltepe and Taiga Gold Corp (Details) - USD ($) $ in Thousands			3 Months Ended	12 Months Ended
	Nov. 17, 2022	Apr. 14, 2022	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Nov. 16, 2022
Business Acquisition [Line Items]
Equity method investments			$ 395	$ 127	$ 395
Gain on acquisition of Kartaltepe				0	81,852	$ 0
Mineral properties, plant and equipment, net			3,549,446	3,872,886	3,549,446
Deferred income tax liabilities			342,401	363,852	342,401
Non-controlling interest			546,462	$ 931,123	546,462
Taiga Gold Corporation
Business Acquisition [Line Items]
Asset acquisition, consideration transferred		$ 24,800			24,800
Asset acquisition, cash and equivalents		4,700			$ 4,700
Asset acquisition, exploration and evaluation assets		27,800
Asset acquisition, deferred tax liability		$ 7,500
Kartaltepe
Business Acquisition [Line Items]
Gain on acquisition of Kartaltepe			$ 81,900
Variable interest entity, initial measurement, recognized identifiable assets acquired and liabilities assumed, net	$ 284,700
Kartaltepe | Lidya’s
Business Acquisition [Line Items]
Ownership percentage by noncontrolling owners (as a percent)	20%
Non-controlling interest	$ 48,600
Kartaltepe | Variable Interest Entity, Primary Beneficiary
Business Acquisition [Line Items]
Ownership (as a percent)	80%
Kartaltepe
Business Acquisition [Line Items]
Additional ownership percentage acquired (as a percent)	30%		30%		30%
Payments to acquire interest in joint venture	$ 150,000				$ 150,000
Ownership (as a percent)							50%
Equity method investments							$ 4,200
Kartaltepe | Variable Interest Entity, Primary Beneficiary
Business Acquisition [Line Items]
Mineral properties, plant and equipment, net	361,600
Deferred income tax liabilities	$ 72,300

ACQUISITIONS AND DIVESTITURES_5

ACQUISITIONS AND DIVESTITURES - Divestitures (Details) $ / shares in Units, $ in Thousands				6 Months Ended	12 Months Ended
	Dec. 22, 2023 USD ($) right shares	Jul. 06, 2022 USD ($) $ / shares shares	Oct. 21, 2021 USD ($)	Jun. 30, 2021 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2024 USD ($)	Dec. 22, 2023 $ / shares
Business Acquisition [Line Items]
Asset acquisition, deferred tax liability					$ 687	$ 0
Gain on sale of assets					(762)	$ 746	$ 0
Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]			Impairment charges
EMX Common Share
Business Acquisition [Line Items]
Liabilities held for sale					1,431
EMX Common Share | Level 2
Business Acquisition [Line Items]
Liabilities held for sale					1,431
Pitarrilla Project | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Business Acquisition [Line Items]
Consideration in cash		$ 35,000
Consideration in equity		$ 25,600
Consideration in equity (in shares) | shares		8,577,380
Share price (in dollars per share) | $ / shares		$ 2.99
Gain on sale of assets		$ 600
Pitarrilla Project | Disposal Group, Disposed of by Sale, Not Discontinued Operations | Smelter
Business Acquisition [Line Items]
Royalty fee (as a percent)		1.25%
Royalty Portfolio | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Business Acquisition [Line Items]
Consideration in cash			$ 87,900
Carrying value			83,900
Loss on impairment				$ 22,300
Gain (loss) on disposal			2,100
Transaction costs			$ 300
Royalty Portfolio | Disposal Group, Disposed of by Sale, Not Discontinued Operations | EMX Common Share | Secondary Offering
Business Acquisition [Line Items]
Gain (loss) on disposal	$ (2,900)
Sale of stock, number of shares issued in transaction (in shares) | shares	6,161,524
Sale of stock, price (in canadian dollars per share) | $ / shares									$ 1.93
Conversion ratio | shares	1
Number of rights to purchase additional shares | right	1
Sale of stock, option, price per share (in canadian dollars per share) | $ / shares									$ 2.27
Proceeds from fees received	$ 8,700
Royalty Portfolio | Disposal Group, Disposed of by Sale, Not Discontinued Operations | EMX Common Share | Secondary Offering | Level 2
Business Acquisition [Line Items]
Liabilities held for sale	$ 1,400
Royalty Portfolio | Disposal Group, Disposed of by Sale, Not Discontinued Operations | Measurement Input, Discount Rate
Business Acquisition [Line Items]
Deferred consideration, rate (as a percent)			0.125
San Luis Project | Disposal Group, Held-for-Sale, Not Discontinued Operations
Business Acquisition [Line Items]
Asset acquisition, exploration and evaluation assets					800
Asset acquisition, deferred tax liability					$ 700
San Luis Project | Disposal Group, Held-for-Sale, Not Discontinued Operations | Forecast
Business Acquisition [Line Items]
Consideration in cash								$ 5,000
Contingent payment								$ 37,500
San Luis Project | Disposal Group, Held-for-Sale, Not Discontinued Operations | Smelter | Forecast
Business Acquisition [Line Items]
Royalty fee (as a percent)								4%

OPERATING_SEGMENTS - Narrative

OPERATING SEGMENTS - Narrative (Details)	Dec. 31, 2023 mine
Segment Reporting [Abstract]
Number of producing mines	4

OPERATING_SEGMENTS - Disaggrega

OPERATING SEGMENTS - Disaggregation of Segments (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenue		$ 1,426,927	$ 1,148,033	$ 1,474,199
Cost of sales	[1]	804,147	607,942	671,374
Depreciation, depletion, and amortization		214,012	181,447	227,959
Exploration, evaluation, and reclamation costs		58,883	52,846	42,382
Care and maintenance		0	41,800	0
Impairment charges		411,398	0	20,275
Operating income (loss)		(130,244)	190,268	444,375
Capital expenditures		222,131	143,163	141,571
Assets		5,385,773	5,254,657	5,211,438
Operating Segments
Segment Reporting Information [Line Items]
Revenue		1,426,927	1,148,033	1,474,199
Cost of sales		804,147	607,942	671,374
Depreciation, depletion, and amortization		214,012	181,447	227,959
Exploration, evaluation, and reclamation costs		51,443	43,520	35,467
Care and maintenance			41,800
Impairment charges		405,745		0
Operating income (loss)		(54,652)	269,921	531,757
Capital expenditures		222,131	143,163	141,571
Assets		4,486,442	4,863,225	4,471,243
Corporate and other
Segment Reporting Information [Line Items]
Revenue		0	0	0
Cost of sales		0	0	0
Depreciation, depletion, and amortization		0	0	0
Exploration, evaluation, and reclamation costs		7,440	9,326	6,915
Care and maintenance			0
Impairment charges		5,653	0	20,275
Operating income (loss)		(75,592)	(79,653)	(87,382)
Capital expenditures		0	0	0
Assets		899,331	391,432	740,195
Çöpler | Operating Segments
Segment Reporting Information [Line Items]
Revenue		442,417	355,070	607,887
Cost of sales		268,628	189,825	264,889
Depreciation, depletion, and amortization		93,808	76,628	125,220
Exploration, evaluation, and reclamation costs		8,699	4,136	10,868
Care and maintenance			41,800
Impairment charges		353,322	0	0
Operating income (loss)		(287,519)	39,556	201,302
Capital expenditures		89,165	35,729	34,699
Assets		2,915,262	3,298,757	3,099,240
Marigold | Operating Segments
Segment Reporting Information [Line Items]
Revenue		538,244	348,817	426,391
Cost of sales		289,063	206,014	219,035
Depreciation, depletion, and amortization		46,236	34,255	35,410
Exploration, evaluation, and reclamation costs		15,059	18,182	10,968
Care and maintenance			0
Impairment charges		0		0
Operating income (loss)		187,886	90,365	161,081
Capital expenditures		82,252	58,795	55,861
Assets		782,353	667,834	599,164
Seabee | Operating Segments
Segment Reporting Information [Line Items]
Revenue		164,346	244,692	213,860
Cost of sales		82,898	74,679	66,354
Depreciation, depletion, and amortization		40,533	49,445	45,334
Exploration, evaluation, and reclamation costs		17,489	14,104	11,867
Care and maintenance			0
Impairment charges		49,786	0	0
Operating income (loss)		(26,867)	106,453	90,332
Capital expenditures		37,521	38,193	40,553
Assets		464,033	581,574	479,370
Puna | Operating Segments
Segment Reporting Information [Line Items]
Revenue		281,920	199,454	226,061
Cost of sales		163,558	137,424	121,096
Depreciation, depletion, and amortization		33,435	21,119	21,995
Exploration, evaluation, and reclamation costs		10,196	7,098	1,764
Care and maintenance			0
Impairment charges		2,637	0	0
Operating income (loss)		71,848	33,547	79,042
Capital expenditures		13,193	10,446	10,458
Assets		$ 324,794	$ 315,060	$ 293,469
[1]Excludes depreciation, depletion, and amortization.

OPERATING_SEGMENTS - Non-curren

OPERATING SEGMENTS - Non-current Assets by Geographical Area (Details) - Operating Segments - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	$ 4,166,990	$ 3,826,521
Türkiye
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	3,386,380	3,064,482
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	320,922	311,937
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	355,375	321,423
Argentina
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	104,313	127,661
Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	0	536
Peru
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	$ 0	$ 482

OPERATING_SEGMENTS - Revenue by

OPERATING SEGMENTS - Revenue by Geographical Area (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 1,426,927	$ 1,148,033	$ 1,474,199
Türkiye
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	442,417	355,070	607,887
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	164,346	244,692	213,860
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	538,244	348,817	426,391
Argentina
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 281,920	$ 199,454	$ 226,061

REVENUE - Revenue by Product (D

REVENUE - Revenue by Product (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 1,426,927	$ 1,148,033	$ 1,474,199
Revenue from contracts with customers	1,415,400
Gold doré sales | Çöpler
Disaggregation of Revenue [Line Items]
Revenue	438,894	352,740	600,790
Gold doré sales | Marigold
Disaggregation of Revenue [Line Items]
Revenue	538,090	348,692	426,288
Gold doré sales | Seabee
Disaggregation of Revenue [Line Items]
Revenue	164,292	244,581	213,766
Concentrate sales | Puna
Disaggregation of Revenue [Line Items]
Revenue	270,438	201,859	229,959
Other | Çöpler
Disaggregation of Revenue [Line Items]
Revenue	3,523	2,330	7,097
Other | Marigold
Disaggregation of Revenue [Line Items]
Revenue	154	125	103
Other | Seabee
Disaggregation of Revenue [Line Items]
Revenue	54	111	94
Other | Puna
Disaggregation of Revenue [Line Items]
Revenue	$ 11,482	$ (2,405)	$ (3,898)

REVENUE - Revenue by Metal (Det

REVENUE - Revenue by Metal (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 1,426,927	$ 1,148,033	$ 1,474,199
Gold
Disaggregation of Revenue [Line Items]
Revenue	1,141,276	946,013	1,240,844
Silver
Disaggregation of Revenue [Line Items]
Revenue	215,387	153,280	183,378
Lead
Disaggregation of Revenue [Line Items]
Revenue	46,422	37,519	33,070
Zinc
Disaggregation of Revenue [Line Items]
Revenue	8,629	11,060	13,511
Other
Disaggregation of Revenue [Line Items]
Revenue	$ 15,213	$ 161	$ 3,396

REVENUE - Narrative (Details)

REVENUE - Narrative (Details) oz in Millions, lb in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($) lb oz $ / Ounce $ / pound	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Concentrate Metal Sales Agreement
Disaggregation of Revenue [Line Items]
Embedded derivative, increase (decrease) of value | $	$ 11.5	$ 2.8	$ (1)
Silver  | Concentrate Metal Sales Agreement
Disaggregation of Revenue [Line Items]
Notional ounce/tonnes | oz	5.7
Average price per ounce/tonnes (in dollars per share) | $ / Ounce	23.81
Lead  | Concentrate Metal Sales Agreement
Disaggregation of Revenue [Line Items]
Notional ounce/tonnes | lb	25
Average price per ounce/tonnes (in dollars per share) | $ / pound	0.96
Zinc  | Concentrate Metal Sales Agreement
Disaggregation of Revenue [Line Items]
Notional ounce/tonnes | lb	3
Average price per ounce/tonnes (in dollars per share) | $ / pound	1.14
Customer Concentration Risk | Revenue Benchmark | Central Bank of Türkiye | Gold Dore
Disaggregation of Revenue [Line Items]
Concentration risk (as a percent)	31%	31%	41%
Customer Concentration Risk | Revenue Benchmark | CIBC | Gold Dore
Disaggregation of Revenue [Line Items]
Concentration risk (as a percent)	33%	28%	30%
Customer Concentration Risk | Revenue Benchmark | Bank of Montreal | Gold Dore
Disaggregation of Revenue [Line Items]
Concentration risk (as a percent)		16%

RECLAMATION_LIABILITIES - Chang

RECLAMATION LIABILITIES - Change in Reclamation Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reclamation Liabilities [Roll Forward]
Balance as of January 1	$ 164,047	$ 125,044
Reclamation expenditures	(1,466)	(1,221)
Accretion expense	8,698	6,035	$ 4,821
Additions, changes in estimate and other	3,742	34,189
Obligations related to divested properties	(1,202)	0
Balance as of December 31	173,819	164,047	$ 125,044
Less: current portion	(3,364)	(10,075)
Non-current reclamation liabilities	$ 170,455	$ 153,972

RECLAMATION_LIABILITIES - Narra

RECLAMATION LIABILITIES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Çöpler
Segment Reporting Information [Line Items]
Reclamation adjustments, changes in estimates	$ 2.3	$ 3.8
Seabee
Segment Reporting Information [Line Items]
Reclamation adjustments, changes in estimates	1.4	12.5
Puna
Segment Reporting Information [Line Items]
Reclamation adjustments, changes in estimates	1.4	12.9
Marigold
Segment Reporting Information [Line Items]
Reclamation adjustments, changes in estimates	$ (1.1)	$ 3.6

IMPAIRMENT CHARGES - Schedule o

IMPAIRMENT CHARGES - Schedule of Impaired Intangible Assets (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Indefinite-Lived Intangible Assets [Line Items]
Long-lived and other assets		$ 361,612,000	$ 0	$ 20,275,000
Goodwill		49,786,000	0	0
Impairment charges		411,398,000	0	20,275,000
Operating Segments
Indefinite-Lived Intangible Assets [Line Items]
Impairment charges		405,745,000		0
Operating Segments | Çöpler
Indefinite-Lived Intangible Assets [Line Items]
Long-lived and other assets		353,322,000	0	0
Goodwill		0	0	0
Impairment charges		353,322,000	0	0
Operating Segments | Çöpler | Mineral properties, plant and equipment, net
Indefinite-Lived Intangible Assets [Line Items]
Impairment charges		349,200,000
Operating Segments | Çöpler | Capitalized cloud computing arrangement implementation costs | Other non-current assets
Indefinite-Lived Intangible Assets [Line Items]
Impairment charges		4,100,000
Operating Segments | Seabee
Indefinite-Lived Intangible Assets [Line Items]
Long-lived and other assets		0	0	0
Goodwill	$ 49,800,000	49,786,000	0	0
Impairment charges		49,786,000	0	0
Operating Segments | Puna
Indefinite-Lived Intangible Assets [Line Items]
Long-lived and other assets		2,637,000	0	0
Goodwill		0	0	0
Impairment charges		2,637,000	0	0
Corporate and other
Indefinite-Lived Intangible Assets [Line Items]
Long-lived and other assets		5,653,000	0	20,275,000
Goodwill		0	0	0
Impairment charges		5,653,000	$ 0	$ 20,275,000
Corporate and other | Capitalized cloud computing arrangement implementation costs
Indefinite-Lived Intangible Assets [Line Items]
Impairment charges		$ 5,700,000

IMPAIRMENT CHARGES - Narrative

IMPAIRMENT CHARGES - Narrative (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Impairment charges		$ 411,398,000	$ 0	$ 20,275,000
Impairment charges		$ 49,786,000	0	0
Measurement Input, Short-Term Gold Price
Finite-Lived Intangible Assets [Line Items]
Asset impairment, measurement input	1,945	1,945			1,945
Measurement Input, Gold Price Period
Finite-Lived Intangible Assets [Line Items]
Asset impairment, measurement input period		5 years
Measurement Input, Long-Term Gold Price
Finite-Lived Intangible Assets [Line Items]
Asset impairment, measurement input	1,740	1,740			1,740
Measurement Input, Discount Rate | Minimum
Finite-Lived Intangible Assets [Line Items]
Asset impairment, measurement input					0.050
Measurement Input, Discount Rate | Maximum
Finite-Lived Intangible Assets [Line Items]
Asset impairment, measurement input					0.060
Operating Segments
Finite-Lived Intangible Assets [Line Items]
Impairment charges		$ 405,745,000		0
Operating Segments | Çöpler
Finite-Lived Intangible Assets [Line Items]
Impairment charges		353,322,000	0	0
Impairment charges		0	0	0
Operating Segments | Çöpler | Mineral properties, plant and equipment, net
Finite-Lived Intangible Assets [Line Items]
Impairment charges		349,200,000
Operating Segments | Seabee
Finite-Lived Intangible Assets [Line Items]
Impairment charges		49,786,000	0	0
Impairment charges	$ 49,800,000	$ 49,786,000	$ 0	$ 0

OTHER OPERATING EXPENSES, NET_2

OTHER OPERATING EXPENSES, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Income and Expenses [Abstract]
Transaction and integration costs	$ 406	$ 1,561	$ 8,595
SEC conversion costs	0	1,255	2,645
(Gain) loss on sale of assets	762	(746)	0
Other	106	0	0
Total	$ 1,274	$ 2,070	$ 11,240

OTHER INCOME (EXPENSE) (Details

OTHER INCOME (EXPENSE) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Income and Expenses [Abstract]
Interest income	$ 22,614	$ 16,311	$ 1,939
Gain (loss) on investments and marketable security sales	29,158	17,344	13,879
Change in fair value of marketable securities	4,221	602	(10,741)
Gain (loss) on sale of mineral properties, plant, and equipment	(1,331)	(2,130)	412
Bank charges	(1,811)	(1,423)	(1,058)
Other	(2,700)	(10,413)	(18,580)
Total	$ 50,151	$ 20,291	$ (14,149)

INCOME AND MINING TAXES - Incom

INCOME AND MINING TAXES - Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Contingency [Line Items]
Income (loss) before income and mining taxes	$ (202,408)	$ 240,835	$ 414,758
United States
Income Tax Contingency [Line Items]
Income (loss) before income and mining taxes	181,926	75,762	138,230
Canada
Income Tax Contingency [Line Items]
Income (loss) before income and mining taxes	(76,407)	(21,831)	26,752
Türkiye
Income Tax Contingency [Line Items]
Income (loss) before income and mining taxes	(319,775)	108,373	186,971
Argentina
Income Tax Contingency [Line Items]
Income (loss) before income and mining taxes	13,733	2,662	77,562
Other Foreign
Income Tax Contingency [Line Items]
Income (loss) before income and mining taxes	$ (1,885)	$ 75,869	$ (14,757)

INCOME AND MINING TAXES - Inc_2

INCOME AND MINING TAXES - Income Tax Provision (Benefit) (Details) - USD ($) $ in Thousands		12 Months Ended
	Jul. 15, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current income tax provision:
Current income tax provision		$ 53,632	$ 98,000	$ 116,454
Deferred income tax provision (benefit):
Current income tax provision (benefit)	$ 68,900	(136,166)	(67,932)	(130,570)
Total income tax provision (benefit)		(82,534)	30,068	(14,116)
United States
Current income tax provision:
Current income tax provision		27,322	15,149	15,603
Deferred income tax provision (benefit):
Current income tax provision (benefit)		1,373	7,092	13,288
Canada
Current income tax provision:
Current income tax provision		9,738	33,408	27,672
Deferred income tax provision (benefit):
Current income tax provision (benefit)		(4,681)	(4,183)	(230)
Türkiye
Current income tax provision:
Current income tax provision		4,390	23,515	49,851
Deferred income tax provision (benefit):
Current income tax provision (benefit)		(120,950)	(57,227)	(131,456)
Argentina
Current income tax provision:
Current income tax provision		8,925	1,801	8,989
Deferred income tax provision (benefit):
Current income tax provision (benefit)		(11,958)	3,350	3,569
Other foreign
Current income tax provision:
Current income tax provision		3,257	24,127	14,339
Deferred income tax provision (benefit):
Current income tax provision (benefit)		$ 50	$ (16,964)	$ (15,741)

INCOME AND MINING TAXES - Narra

INCOME AND MINING TAXES - Narrative (Details) - USD ($)		12 Months Ended
	Jul. 15, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory tax rate		27%	27%	27%
Deferred income tax expense (benefit)	$ 68,900,000	$ (136,166,000)	$ (67,932,000)	$ (130,570,000)
Valuation allowance, deferred tax asset, increase, amount		13,500,000
Unrecognized tax benefits		0	8,574,000	$ 0
Unrecognized tax benefits, income tax penalties and interest accrued		0	5,200,000
Unrecognized tax benefits, release of income tax penalties and interest expense		7,200,000
Unrecognized tax benefits, cash settlement		$ 1,356,000	$ 626,000

INCOME AND MINING TAXES - Effec

INCOME AND MINING TAXES - Effective Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income (loss) before income and mining taxes	$ (202,408)	$ 240,835	$ 414,758
Statutory tax rate	27%	27%	27%
Expected income and mining tax expense (benefit)	$ (54,650)	$ 65,025	$ 111,985
Increase (decrease) attributable to:
Non-taxable items	(26,345)	(11,358)	(4,379)
Foreign exchange and inflation	(55,850)	(20,531)	(124,946)
Tax rate increase	68,917	0	0
Differences in foreign and future tax rates	(4,219)	(13,248)	738
Investment incentive tax credits	(22,760)	(10,126)	(14,082)
Mining taxes and overseas withholding tax	5,546	38,251	17,528
Impact of gain on acquisition of Kartaltepe	0	(18,826)	0
Change in estimates in respect of prior years	1,742	(3,630)	(2,046)
Changes in valuation allowance	4,748	2,602	1,086
Other	337	1,909	0
Total income tax provision (benefit)	$ (82,534)	$ 30,068	$ (14,116)

INCOME AND MINING TAXES - Defer

INCOME AND MINING TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deductible temporary differences relating to:
Marketable securities	$ 1,147	$ 2,397
Reclamation liabilities	40,118	31,080
Lease liabilities	26,618	28,730
Deductibility of other taxes	10,311	10,224
Stock-based compensation	2,030	2,931
Other items	19,627	13,286
Deferred tax assets, gross	99,851	88,648
Investment incentive tax credits	17,912	18,772
Tax loss carryforwards	53,164	43,384
Less: Valuation allowance	(74,640)	(61,101)
Total deferred income tax assets	96,287	89,703
Taxable temporary differences relating to:
Marketable securities	(1,137)	0
Inventories	(16,969)	(49,004)
Mineral properties, plant and equipment	(380,348)	(332,886)
Convertible notes	0	(95)
Mineral tax	(38,969)	(41,803)
Other items	(409)	(6,401)
Total deferred income tax liabilities	(437,832)	(430,189)
Balance sheet presentation
Deferred income tax assets	22,307	1,915
Deferred income tax liabilities	(363,852)	(342,401)
Deferred income tax liabilities, net	$ (341,545)	$ (340,486)

INCOME AND MINING TAXES - Tax O

INCOME AND MINING TAXES - Tax Operating Losses (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Canada
Operating Loss Carryforwards [Line Items]
Tax operating losses	$ 173,384
U.S.A.
Operating Loss Carryforwards [Line Items]
Tax operating losses	2,912
Türkiye
Operating Loss Carryforwards [Line Items]
Tax operating losses	$ 40,990

INCOME AND MINING TAXES - Unrec

INCOME AND MINING TAXES - Unrecognized Tax Benefits (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 8,574,000	$ 0
Increase associated with tax positions taken during the current year	0	0
Increase (decrease) associated with tax positions taken during a prior year	(7,218,000)
Increase (decrease) associated with tax positions taken during a prior year		9,200,000
Tax Payments	(1,356,000)	(626,000)
Decrease associated with lapses in statutes of limitation	0	0
Ending balance	$ 0	$ 8,574,000

INCOME (LOSS) PER SHARE - Calcu

INCOME (LOSS) PER SHARE - Calculation of Basic and Diluted Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net income (loss)	$ (120,225)	$ 210,428	$ 425,922
Net (income) loss attributable to non-controlling interest	(22,218)	16,288	57,846
Net income (loss) attributable to SSR Mining shareholders	(98,007)	194,140	368,076
Interest saving on 2019 Notes, net of tax	0	4,910	4,889
Net income (loss) used in the calculation of diluted net income per share	$ (98,007)	$ 199,050	$ 372,965
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Weighted average number of common shares issued (in shares)	204,714	209,883	215,993
Adjustments for dilutive instruments, convertible notes (in shares)	0	12,554	12,152
Diluted weighted average number of shares outstanding (in shares)	204,714	222,481	228,241
Net income (loss) per share attributable to SSR Mining shareholders
Basic (in dollars per share)	$ (0.48)	$ 0.92	$ 1.70
Diluted (in dollars per share)	$ (0.48)	$ 0.89	$ 1.63
Stock options
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Adjustments for dilutive instruments (in shares)	0	5	38
Restricted share units
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Adjustments for dilutive instruments (in shares)	0	39	58

INCOME (LOSS) PER SHARE - Narra

INCOME (LOSS) PER SHARE - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($) shares
Earnings Per Share [Abstract]
Interest saving on convertible notes, net of tax | $	$ 4.9
Antidilutive securities excluded from computation of earnings per share, amount (in shares) | shares	12,867

FAIR VALUE MEASUREMENTS AND F_3

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - Assets and Liabilities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2023 $ / shares	Dec. 31, 2022 USD ($)
Assets:
Cash and cash equivalents	$ 492,393		$ 655,453
Restricted cash	101		33,653
Marketable securities	28,351		44,841
Trade receivables from provisional sales, net	86,897		49,897
Deferred consideration	21,213		24,369
Total assets	628,955		808,213
Liabilities, Fair Value Disclosure [Abstract]
Contingent consideration	29,648
Total liabilities	31,079
EMX Common Share
Liabilities, Fair Value Disclosure [Abstract]
Option liability - EMX shares	$ 1,431
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Royalty Portfolio | EMX Common Share
Liabilities, Fair Value Disclosure [Abstract]
Share price (in canadian dollars per share) | $ / shares		$ 2.19
Exercise price (in canadian dollars per share) | $ / shares		$ 2.27
Expected life (years)	1 year
Risk free interest rate term (in years)	1 year
Risk-free interest rate (as a percent)	4.80%
Annualized volatility (as a percent)	34.10%
Level 1
Assets:
Cash and cash equivalents	$ 492,393		655,453
Restricted cash	101		33,653
Marketable securities	28,351		44,841
Trade receivables from provisional sales, net	0		0
Deferred consideration	0		0
Total assets	520,845		733,947
Liabilities, Fair Value Disclosure [Abstract]
Contingent consideration	0
Total liabilities	0
Level 1 | EMX Common Share
Liabilities, Fair Value Disclosure [Abstract]
Option liability - EMX shares	0
Level 2
Assets:
Cash and cash equivalents	0		0
Restricted cash	0		0
Marketable securities	0		0
Trade receivables from provisional sales, net	86,897		49,897
Deferred consideration	0		0
Total assets	86,897		49,897
Liabilities, Fair Value Disclosure [Abstract]
Contingent consideration	0
Total liabilities	1,431
Level 2 | EMX Common Share
Liabilities, Fair Value Disclosure [Abstract]
Option liability - EMX shares	1,431
Level 3
Assets:
Cash and cash equivalents	0		0
Restricted cash	0		0
Marketable securities	0		0
Trade receivables from provisional sales, net	0		0
Deferred consideration	21,213		24,369
Total assets	21,213		$ 24,369
Liabilities, Fair Value Disclosure [Abstract]
Contingent consideration	29,648
Total liabilities	29,648
Level 3 | EMX Common Share
Liabilities, Fair Value Disclosure [Abstract]
Option liability - EMX shares	$ 0

FAIR VALUE MEASUREMENTS AND F_4

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - Fair Value of Significant Unobservable Inputs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Balance as of January 1	$ 24,369	$ 22,610
Receipt of deferred consideration	(473)	0
Revaluations	$ (2,683)	1,759
Fair Value Recurring Basis Unobservable Input Reconciliation Asset Gain Loss Statement Of Income Extensible List Not Disclosed Flag	consolidated financial statements
Balance as of December 31	$ 21,213	24,369
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance as of January 1	0	0
Assumption of contingent consideration	28,600	0
Revaluations	$ 1,048	0
Fair Value Recurring Basis Unobservable Input Reconciliation Liability Gain Loss Statement Of Income Extensible List Not Disclosed Flag	consolidated financial statements
Balance as of December 31	$ 29,648	$ 0

FAIR VALUE MEASUREMENTS AND F_5

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - Narrative (Details)	Dec. 31, 2023 USD ($)	May 08, 2023 USD ($) goldEquivalentOunce	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Contingent consideration	$ 29,648,000
Hod Maden | Completion of Operational Milestones
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Contingent consideration	25,200,000	$ 30,000,000
Hod Maden | Delineation of New Reserves
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Contingent consideration		$ 84,000,000
Business combination, contingent consideration, liability, additional mineral reserves required		500,000
Hod Maden | Excess Of The Project's Current Mineral Reserves And Resources
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Contingent consideration	$ 4,400,000
Measurement Input, Milestone Achievement and Discount Rate | Valuation Technique, Discounted Cash Flow | Hod Maden
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Contingent consideration, measurement input (as a percent)	0.060
Measurement Input, Probability of Delineation of New Reserves | Valuation Technique, Discounted Cash Flow | Hod Maden
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Contingent consideration, measurement input (as a percent)	0.100
Minimum | Measurement Input, Milestone Achievement and Discount Rate | Valuation Technique, Discounted Cash Flow | Disposal Group, Disposed of by Sale, Not Discontinued Operations | Royalty Portfolio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Deferred consideration, measurement input (as a percent)	0.120		0.110
Maximum | Measurement Input, Milestone Achievement and Discount Rate | Valuation Technique, Discounted Cash Flow | Disposal Group, Disposed of by Sale, Not Discontinued Operations | Royalty Portfolio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Deferred consideration, measurement input (as a percent)	0.125		0.125

FAIR VALUE MEASUREMENTS AND F_6

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Carrying amount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt	$ 227,516	$ 296,510
Fair value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt	216,545	328,444
Level 1 | Senior Notes | 2019 Notes | Carrying amount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt	227,516	226,510
Level 1 | Senior Notes | 2019 Notes | Fair value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt	216,545	257,025
Level 2 | Term Loan | Carrying amount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt	0	70,000
Level 2 | Term Loan | Fair value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt	$ 0	$ 71,419

TRADE AND OTHER RECEIVABLES (De

TRADE AND OTHER RECEIVABLES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Receivables [Abstract]
Trade receivables	$ 91,340,000	$ 62,563,000
Value added tax receivables	30,554,000	30,893,000
Income tax receivable	3,172,000	14,316,000
Other taxes receivable	11,734,000	6,750,000
Other	5,380,000	3,153,000
Total	142,180,000	117,675,000
Provision for credit loss	$ 0	$ 0

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Inventory [Line Items]
Work-in-process	$ 7,189	$ 7,549
Finished goods	21,324	35,459
Total current inventories	515,143	501,607
Total non-current inventories	219,808	218,999
Materials and supplies
Inventory [Line Items]
Raw materials	104,217	103,380
Total non-current inventories	1,669	1,845
Stockpiled ore
Inventory [Line Items]
Raw materials	77,142	54,504
Total non-current inventories	218,139	217,154
Leach pad inventory
Inventory [Line Items]
Raw materials	$ 305,271	$ 300,715

INVENTORIES - Narrative (Detail

INVENTORIES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventory [Line Items]
Inventory reserves for obsolete materials and supplies inventory	$ 18,400,000	$ 11,800,000
Cost of sales	12,595,000	$ 0	$ 0
Çöpler
Inventory [Line Items]
Cost of sales	18,600,000
Çöpler | Cost of sales
Inventory [Line Items]
Cost of sales	12,600,000
Çöpler | Depreciation, depletion and amortization
Inventory [Line Items]
Cost of sales	$ 6,000,000

MINERAL PROPERTIES, PLANT AND_3

MINERAL PROPERTIES, PLANT AND EQUIPMENT, NET (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total mineral properties, plant, and equipment	$ 5,194,170,000	$ 4,668,819,000
Accumulated depreciation, plant and equipment	(714,579,000)	(621,323,000)
Accumulated depreciation, mineral properties	(606,705,000)	(498,050,000)
Mineral properties, plant, and equipment, net	3,872,886,000	3,549,446,000
Finance lease, right-of-use asset, before accumulated amortization	84,700,000	101,700,000
Impairment charges	361,612,000	0	$ 20,275,000
Plant and equipment
Property, Plant and Equipment [Line Items]
Total mineral properties, plant, and equipment	1,889,634,000	1,793,914,000
Construction in process
Property, Plant and Equipment [Line Items]
Total mineral properties, plant, and equipment	86,304,000	58,704,000
Mineral properties subject to depletion
Property, Plant and Equipment [Line Items]
Total mineral properties, plant, and equipment	2,085,678,000	1,452,850,000
Mineral properties not yet subject to depletion
Property, Plant and Equipment [Line Items]
Total mineral properties, plant, and equipment	878,712,000	848,281,000
Exploration and evaluation assets
Property, Plant and Equipment [Line Items]
Total mineral properties, plant, and equipment	$ 253,842,000	$ 515,070,000

GOODWILL (Details)

GOODWILL (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 0	$ 49,786,000
Impairment charges	$ 49,786,000	$ 0	$ 0

OTHER NON-CURRENT ASSETS (Detai

OTHER NON-CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Marketable securities	$ 7,407	$ 4,561
Deferred consideration	21,203	22,129
VAT receivable	532	1,642
Right of use assets	21,038	17,946
Other receivables	3,202	11,403
Long-term prepaids	20,787	0
Other non-current assets	$ 74,169	$ 57,681

LEASES - Narrative (Details)

LEASES - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 renewalOption
Air Liquide Gaz Sanayi ve Ticaret A.S. (Air Liquide Plant)
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract (in years)	15 years
Lessee, operating lease, renewal term (in years)	2 years
Lessee, operating lease, number of renewal options	4
Minimum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract (in years)	2 years
Maximum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract (in years)	13 years

LEASES - Balance Sheet (Details

LEASES - Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Finance lease right-of-use assets, net (included in Mineral properties, plant and equipment, net)	$ 84,689	$ 101,705
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Mineral properties, plant and equipment, net	Mineral properties, plant and equipment, net
Operating lease right-of-use assets (included in Other non-current assets)	$ 21,038	$ 17,946
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other non-current assets	Other non-current assets
Total lease right-of-use-assets	$ 105,727	$ 119,651
Short-term finance lease liabilities (included in Finance lease liabilities)	4,555	3,872
Short-term operating lease liabilities (included in Accrued liabilities and other)	$ 1,545	$ 1,976
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accrued liabilities and other	Accrued liabilities and other
Long-term finance lease liabilities (included in Finance Lease liabilities)	$ 86,141	$ 102,434
Long-term operating lease liabilities (included in Other non-current liabilities)	$ 21,009	$ 16,969
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other non-current liabilities	Other non-current liabilities
Total lease liabilities	$ 113,250	$ 125,251

LEASES - Statement of Operation

LEASES - Statement of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Lease expense	$ 3,648	$ 4,134	$ 2,986
Sublease income	(958)	0	0
Finance leases:
Amortization of lease cost	5,346	5,346	2,517
Interest expense on lease liabilities	4,645	4,830	274
Variable and short-term leases	3,812	1,740	10,661
Total	$ 16,493	$ 16,050	$ 16,438

LEASES - Cash Flow (Details)

LEASES - Cash Flow (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating leases within cash flows from operating activities	$ 2,690	$ 4,134	$ 2,986
Finance leases within cash flows from financing activities	$ 3,870	$ 10,091	$ 10,441

LEASES - Weighted-average Remai

LEASES - Weighted-average Remaining Lease Terms and Discount Rates (Details)	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Weighted-average remaining lease term - operating leases (in years)	9 years 10 months 24 days	8 years 4 months 24 days
Weighted-average remaining lease term - finance leases (in years)	17 years 1 month 6 days	18 years 1 month 6 days
Weighted-average discount rate - operating leases	6.60%	5.20%
Weighted-average discount rate - finance leases	4.50%	4.50%

LEASES - Maturity (Details)

LEASES - Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Operating Leases
2024	$ 2,858
2025	2,808
2026	3,379
2027	3,315
2028	2,899
Thereafter	16,006
Total minimum lease payments	31,265
Less: amounts representing interest	8,711
Present value of net minimum lease payments	22,554
Less: current portion of lease liabilities	1,545	$ 1,976
Long-term lease liabilities	21,009	16,969
Finance Leases
2024	8,532
2025	8,532
2026	8,532
2027	8,532
2028	8,532
Thereafter	80,611
Total minimum lease payments	123,271
Less: amounts representing interest	32,575
Present value of net minimum lease payments	90,696
Less: current portion of lease liabilities	4,555	3,872
Long-term lease liabilities	$ 86,141	$ 102,434

ACCRUED LIABILITIES AND OTHER_2

ACCRUED LIABILITIES AND OTHER (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued liabilities	$ 66,478	$ 68,254
Royalties payable	28,550	16,012
Stock-based compensation liabilities	9,048	10,493
Income taxes payable	16,392	16,374
Lease liabilities	1,545	1,976
Reclamation liabilities	3,364	10,075
Asset acquisition, deferred tax liability	687	0
Other	1,939	1,470
Total accrued liabilities and other	$ 128,003	$ 124,654

DEBT - Components of Debt (Deta

DEBT - Components of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total carrying amount	$ 228,436	$ 298,307
Current portion	920	71,797
Non-current portion	227,516	226,510
2019 Notes | Convertible Senior Notes
Debt Instrument [Line Items]
Long-term debt, gross	227,516	226,510
Discount and debt issuance costs	2,500	3,500
Term Loan
Debt Instrument [Line Items]
Long-term debt, gross	0	70,000
Other
Debt Instrument [Line Items]
Long-term debt, gross	$ 920	$ 1,797

DEBT - Convertible Debt (Detail

DEBT - Convertible Debt (Details) - 2019 Notes - Senior Notes		3 Months Ended
	Mar. 19, 2019 USD ($) day	Dec. 31, 2023
Debt Instrument [Line Items]
Face amount	$ 230,000,000
Interest rate, stated (as a percent)	2.50%
Advance from non-controlling interest	$ 222,900,000
Commissions and expenses related to offering of debt	$ 7,100,000
Convertible, conversion ratio		0.0567931
Convertible, threshold trading days | day	20
Convertible, threshold consecutive trading days | day	30
Convertible, threshold percentage of stock price trigger (as a percent)	130%

DEBT - Term Loan (Details)

DEBT - Term Loan (Details) - USD ($) $ in Thousands				12 Months Ended
	Sep. 22, 2023	Jul. 26, 2023	Sep. 16, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Repayment of debt, principal				$ 71,153	$ 71,155	$ 70,000
Term Loan
Debt Instrument [Line Items]
Repayment of debt, principal	$ 35,800
Restricted cash, released during period	$ 33,400			$ 33,400
Term Loan | Minimum | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)		3.50%
Credit spread on variable rate (as a percent)		0.0064%
Term Loan | Maximum | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)		3.70%
Credit spread on variable rate (as a percent)		0.71513%
Alacer | Term Loan
Debt Instrument [Line Items]
Face amount			$ 245,000
Alacer | Term Loan | Minimum | London Interbank Offered (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)			3.50%
Alacer | Term Loan | Maximum | London Interbank Offered (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)			3.70%

DEBT - Credit Agreement (Detail

DEBT - Credit Agreement (Details) - USD ($)	Aug. 15, 2023	Jun. 07, 2021	Dec. 31, 2023
Debt Instrument [Line Items]
Line of credit			$ 0
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 400,000,000	$ 200,000,000
Line of credit facility, accordion feature	$ 100,000,000	$ 100,000,000
Revolving Credit Facility | Line of Credit | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Credit spread on variable rate (as a percent)	0.10%
Revolving Credit Facility | Line of Credit | Minimum | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2%
Revolving Credit Facility | Line of Credit | Minimum | London Interbank Offered (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)		2%
Revolving Credit Facility | Line of Credit | Maximum | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.75%
Revolving Credit Facility | Line of Credit | Maximum | London Interbank Offered (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)		3%

DEBT - Scheduled Minimum Debt R

DEBT - Scheduled Minimum Debt Repayments (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 920
2025	0
2026	0
2027	0
2028	0
Thereafter	$ 230,000

EQUITY - Narrative (Details)

EQUITY - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jun. 19, 2023	Jun. 16, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of outstanding stock maximum (as a percent)			4.50%
Number of shares available for issuance (in shares)			7,420,000
Repurchase of common shares			$ 56,315	$ 100,040	$ 148,075
Common shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Repurchase of common shares (in shares)			3,967,000	6,053,000	8,801,000
Repurchase of common shares			$ 58,240	$ 88,849	$ 129,052
Retained earnings (Accumulated Deficit)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Repurchase of common shares			$ (1,925)	11,191	19,023
Normal Course Issuer Bid
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Repurchase of common shares (in shares)			3,966,855
Stock repurchased and retired during period, cost per share (in dollars per share)			$ 14.20
Repurchase of common shares			$ 56,300
Stock repurchase program, common shares authorized to be repurchased (in shares)	10,600,000	10,200,000
Stock repurchase program, period in force (in months)	12 months	12 months
Normal Course Issuer Bid | Common shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Repurchase of common shares			(1,900)
Normal Course Issuer Bid | Retained earnings (Accumulated Deficit)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Repurchase of common shares			$ 58,200
Restricted share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)			3 years
Granted, fair value			$ 8,700	7,300	7,200
Vested, fair value			4,500	14,100	3,300
Unrecognized compensation not yet recognized			$ 7,000
Unrecognized compensation not yet recognized, period (in years)			2 years 8 months 12 days
Deferred share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of automatic redemption (as a percent)			50%
Conversion ratio			1
Cash used to settle award			$ 1,100	3,400	2,700
Granted and vested, fair value			$ 1,400	1,200	1,400
Deferred share units | Eligible director ceases to be a director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Redemption period (in months)			3 months
Deferred share units | December 31 of the calendar year following the date the eligible director ceases to be a director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Redemption period (in months)			15 months
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash used to settle award			$ 1,800	10,500	14,300
Granted, fair value			6,500	5,500	11,500
Vested, fair value			3,900	$ 9,400	$ 17,400
Unrecognized compensation not yet recognized			$ 4,500
Unrecognized compensation not yet recognized, period (in years)			2 years 2 months 12 days
Performance Shares | Senior Executives
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)			3 years
Performance Shares | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance target (as a percent)			0%
Performance Shares | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance target (as a percent)			200%

EQUITY - Compensation Expense (

EQUITY - Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense, after tax	$ 5,170	$ 6,473	$ 14,799
Cost of sales
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	536	797	1,105
General and administrative expense
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	4,634	5,579	11,867
Exploration, evaluation and reclamation expense
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	0	97	105
Other operating expenses, net
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 0	$ 0	$ 1,722

EQUITY - Deferred Share Units A

EQUITY - Deferred Share Units Activity (Details) - Deferred share units $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Number of Shares
Beginning balance (in shares) | shares	532
Granted (in shares) | shares	93
Exercised/Released (in shares) | shares	(6)
Canceled/Forfeited (in shares) | shares	0
Reinvested (in shares) | shares	12
Ending balance (in shares) | shares	631
Weighted Grant Date Fair Value Per Share
Beginning balance (in dollars per share) | $ / shares	$ 26.46
Granted (in dollars per share) | $ / shares	14.59
Exercised/Released (in dollars per share) | $ / shares	15.84
Canceled/Forfeited (in dollars per share) | $ / shares	0
Reinvested (in dollars per share) | $ / shares	14.74
Ending balance (in dollars per share) | $ / shares	$ 24.58
Outstanding, aggregate intrinsic value | $	$ 6,785

EQUITY - Restricted Share Units

EQUITY - Restricted Share Units Activity (Details) - Restricted share units $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Number of Shares
Beginning balance (in shares) | shares	579
Granted (in shares) | shares	578
Exercised/Released (in shares) | shares	(251)
Canceled/Forfeited (in shares) | shares	(114)
Reinvested (in shares) | shares	15
Ending balance (in shares) | shares	807
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share) | $ / shares	$ 21.49
Granted (in dollars per share) | $ / shares	15
Exercised/Released (in dollars per share) | $ / shares	17.81
Canceled/Forfeited (in dollars per share) | $ / shares	21.58
Reinvested (in dollars per share) | $ / shares	22.15
Ending balance (in dollars per share) | $ / shares	$ 17.96
Outstanding, aggregate intrinsic value | $	$ 8,679

EQUITY - Performance Share Unit

EQUITY - Performance Share Units Activity (Details) - Performance share units $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Number of Shares
Beginning balance (in shares) | shares	649
Granted (in shares) | shares	434
Exercised/Released (in shares) | shares	(185)
Canceled/Forfeited (in shares) | shares	(33)
Reinvested (in shares) | shares	16
Ending balance (in shares) | shares	881
Weighted Grant Date Fair Value Per Share
Beginning balance (in dollars per share) | $ / shares	$ 24.49
Granted (in dollars per share) | $ / shares	14.98
Exercised/Released (in dollars per share) | $ / shares	21.16
Canceled/Forfeited (in dollars per share) | $ / shares	16.27
Reinvested (in dollars per share) | $ / shares	16.22
Ending balance (in dollars per share) | $ / shares	$ 20.67
Outstanding, aggregate intrinsic value | $	$ 9,482

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION - Operating Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Decrease (increase) in operating assets:
Trade and other receivables	$ (42,166)	$ (11,704)	$ (38,138)
Inventories	(33,341)	(108,183)	(20,848)
Other operating assets	(19,528)	(6,121)	(1,516)
Increase (decrease) in operating liabilities:
Accounts payable	(41,873)	40,815	(6,882)
Accrued liabilities and other	4,034	(48,614)	38,761
Reclamation liabilities	(1,466)	(1,221)	(243)
Other operating liabilities	193	(12,242)	(429)
Net change in operating assets and liabilities	$ (134,147)	$ (147,270)	$ (29,295)

SUPPLEMENTAL CASH FLOW INFORM_4

SUPPLEMENTAL CASH FLOW INFORMATION - Other Cash Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
Interest paid	$ (16,464)	$ (22,579)	$ (12,512)
Interest received	14,928	6,633	5,315
Income taxes paid	$ (33,586)	$ (145,549)	$ (58,000)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Surety Bond
Loss Contingencies [Line Items]
Environmental bonding obligation, outstanding	$ 142.7	$ 117.4

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	Feb. 13, 2024 employee	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Subsequent Event [Line Items]
Line of credit		$ 0
Mineral properties, plant and equipment, net		3,872,886,000	$ 3,549,446,000
Inventories		$ 515,143,000	$ 501,607,000
Percentage of inventories		10%
Percentage of property, plant and equipment		0.80%
Çöpler
Subsequent Event [Line Items]
Mineral properties, plant and equipment, net		$ 2,689,900,000
Inventories		$ 73,300,000
Percentage of inventories		19%
Property, plant and equipment		$ 32,100,000
Percentage of property, plant and equipment		1%
Subsequent Event | Çöpler
Subsequent Event [Line Items]
Percentage of material with initial focus to be removed	33.30%
Number of employees charged with criminal charges from event | employee	6