10-K/A - McEwen Mining Inc. (0000314203) (Filer)

Fri, Jun 28, 8:03 PM (17 days ago)

McEwen Mining Inc. filed Amendment No. 3 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2023. This amendment addresses the inclusion of financial statements and related notes of Minera Santa Cruz S.A. (MSC), a significant equity investee in which McEwen holds a 49% interest. MSC met the significant subsidiary test under Rule 3-09 of Regulation S-X, necessitating separate financial statements prepared in accordance with IFRS. The amendment includes Statements of Financial Position, Profit (Loss), Changes in Equity, and Cash Flows for the years 2021-2023. The amendment does not update other disclosures from the original filing dated March 15, 2024. The financial results of MSC in the annual report are presented under US GAAP, which may differ from the IFRS results. The amendment also includes new certifications by the CEO and CFO and the consent of MSC's independent auditors.