ACQUISITIONS (Tables) - Yamana Gold Inc.

12 Months Ended

Dec. 31, 2024

Schedule of aggregate purchase consideration for the acquired assets, net of the assumed liabilities


Fair value of common shares issued	$	1,858,219
Cash		1,001,291
Fair value of previously held 50% interest		2,697,604
	$	5,557,114

Schedule of allocation of the purchase price to assets acquired and liabilities assumed


	Preliminary⁽ⁱ⁾		Adjustments		Final
Cash and cash equivalents	$	1,049	$	—	$	1,049
Inventories		165,423		—		165,423
Other current assets		29,890		—		29,890
Property, plant and mine development		4,949,392		(1,183,876)		3,765,516
Goodwill		2,078,562		803,666		2,882,228
Other assets		330,215		(96,940)		233,275
Accounts payable and accrued and other liabilities		(117,905)		—		(117,905)
Reclamation provision		(203,341)		(4,950)		(208,291)
Deferred income and mining tax liabilities		(1,646,500)		482,100		(1,164,400)
Other liabilities		(29,671)		—		(29,671)
Total assets acquired, net of liabilities assumed	$	5,557,114	$	—	$	5,557,114

Note:

(i) Estimates of the fair value of assets acquired and liabilities assumed are presented as reported in the Company’s condensed interim consolidated financial statements as at March 31, 2023.