OTHER LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2018

OTHER LIABILITIES

Schedule of information related to other liabilities

	As at		As at
	December 31,		December 31,
	2018		2017
Long-term portion of finance lease obligations (Note 13(A))	$	—	$	1,915
Pension benefit obligations		32,881		33,542
Other		9,738		4,872
Total other liabilities	$	42,619	$	40,329

Schedule of funded status of the Company's defined benefit obligations

	Year Ended December 31,
	2018		2017
Reconciliation of plan assets:
Plan assets, beginning of year	$	2,457	$	2,192
Employer contributions		1,037		303
Benefit payments		(819)		(90)
Administrative expenses		(109)		(106)
Interest on assets		79		87
Net return on assets excluding interest		(79)		(87)
Effect of exchange rate changes		(203)		158
Plan assets, end of year		2,363		2,457
Reconciliation of defined benefit obligation:
Defined benefit obligation, beginning of year		24,243		11,867
Current service cost		975		493
Past service cost		—		8,754
Benefit payments		(819)		(90)
Interest cost		758		544
Actuarial (gains) losses arising from changes in economic assumptions		(1,188)		1,035
Actuarial losses arising from changes in demographic assumptions		1,277		—
Actuarial (gains) losses arising from Plan experience		(226)		421
Effect of exchange rate changes		(1,988)		1,219
Defined benefit obligation, end of year		23,032		24,243
Net defined benefit liability, end of year	$	20,669	$	21,786

Schedule of components of Agnico Eagle's pension expense recognized in net income

	Year Ended December 31,
	2018		2017
Current service cost	$	975	$	493
Past service cost		—		8,754
Administrative expenses		109		106
Interest cost on defined benefit obligation		758		544
Interest on assets		(79)		(87)
Pension expense	$	1,763	$	9,810

Schedule of remeasurement of net defined benefit liability recognized in other comprehensive income (loss)

	Year Ended December 31,
	2018		2017
Actuarial (gains) losses relating to the defined benefit obligation		(137)		1,456
Net return on assets excluding interest		79		87
Total remeasurements of the net defined benefit liability	$	(58)	$	1,543

Schedule of significant assumptions used in Executive Plan defined benefit obligations

	As at December 31,
	2018		2017
Assumptions:
Discount rate - beginning of year	3.3	%	3.8	%
Discount rate - end of year	3.8	%	3.3	%

Schedule of significant assumptions used in retirement program defined benefit obligations

	As at December 31,
	2018		2017
Assumptions:
Discount rate - beginning of year	3.0	%	3.3	%
Discount rate - end of year	3.5	%	3.0	%
Range of mine closure dates	2019-2032		2018-2034
Termination of employment per annum	0.53% - 2.58	%	0.65% - 10.0	%

Schedule of sensitivity analysis for significant actuarial assumptions

	As at
	December 31,
	2018
Change in assumption:
0.5% increase in discount rate	(1,039)
0.5% decrease in discount rate	1,129