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SIGNIFICANT ACCOUNTING POLICES (Tables)

12 Months Ended

Dec. 31, 2022

SIGNIFICANT ACCOUNTING POLICES [abstract]

Disclosure of subsidiaries

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​	​	​	​	​	​	​
Name		Location		Ownership		Principal Activity
Minera Bateas S.A.C. ("Bateas")	​	Peru	​	100%	​	Caylloma Mine
Compania Minera Cuzcatlan S.A. de C.V. ("Cuzcatlan")	​	Mexico	​	100%	​	San Jose Mine
Mansfield Minera S.A. ("Mansfield")	​	Argentina	​	100%	​	Lindero Mine
Roxgold SANU S.A. (“Sanu”)	​	Burkina Faso	​	90%	​	Yaramoko Mine
Roxgold SANGO S.A. (“Sango”)	​	Côte d’Ivoire	​	90%	​	Séguéla Project

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Schedule of useful life of property, plant and equipment

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​	​	​	​	​
​	​	​	​	​
​	​	​	​	​
Land and buildings
Land		Not depreciated
Mineral properties		Units of production		Declining balance
Buildings, located at the mine		Units of production		Declining balance
Buildings, others (1)		6-10 years		Straight line
Leasehold improvements (1)		4-8 years		Straight line
Plant and equipment
Processing plant	​	Units of production	​	Declining balance
Machinery and equipment (1)		3-12 years		Straight line
Furniture and other equipment (1)		2-12 years		Straight line
Transport units		4-5 years		Straight line
Capital work in progress		Not depreciated

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(1) The lesser of useful life or life of mine.

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Disclosure of useful life of property, plant and equipment.

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Significant Accounting Policies [abstract].

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- Definition

The disclosure of subsidiaries. [Refer: Subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2022-03-24
-Paragraph 17
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_17_b&doctype=Standard
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2022-03-24
-Paragraph 16
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard
-URIDate 2022-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2022-03-24
-Paragraph B4
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B
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