SSR MINING INC

Condensed Consolidated Balance Sheets

(1)The consolidated assets as of June 30, 2024 and December 31, 2023 include $3,432.1 million and $3,593.5 million, respectively, of assets of variable interest entities (“VIEs”) that can only be used to settle the obligations of the VIEs. As of June 30, 2024 and December 31, 2023, the assets include Cash and cash equivalents of $7.1 million and $42.8 million, respectively; Trade and other receivables of $16.7 million and $30.8 million, respectively; Inventories, current of $77.4 million and $165.2 million, respectively; Prepaids and other current assets of $5.7 million and $8.7 million, respectively; Mineral properties, plant and equipment, net of $3,084.7 million and $3,126.2 million, respectively; Inventories, non-current of $239.0 million and $218.1 million, respectively; and Other non-current assets of $1.5 million and $1.7 million, respectively. The consolidated liabilities as of June 30, 2024 and December 31, 2023 include $584.3 million and $418.6 million, respectively, of liabilities of VIEs whose creditors have no recourse to the Company. As of June 30, 2024 and December 31, 2023, the liabilities include Accounts payable of $2.3 million and $17.8 million, respectively; Accrued liabilities and other of $37.5 million and $32.8 million, respectively; Reclamation and remediation liabilities, current of $142.4 million and $1.8 million, respectively; Finance lease liabilities, non-current of $83.8 million and $86.2 million, respectively; Reclamation and remediation liabilities, non-current of $92.6 million and $36.8 million, respectively; Deferred income tax liabilities of $212.1 million and $232.9 million, respectively; and Other non-current liabilities of $13.6 million and $10.3 million, respectively.