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MATERIAL ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
MATERIAL ACCOUNTING POLICIES |
Disclosure of subsidiaries | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
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 Mine
​
Name of Subsidiary | Place of Incorporation | Beneficial Common Share Ownership Interest | Principal Activity | Functional Currency
Roxgold Inc. | Canada | 100% | Holding | CAD
FR Gold Mining Inc. | Canada | 100% | Holding | CAD
Fortuna Silver Mines Australia Pty Ltd. | Australia | 100% | Corporate | AUD
LGL Exploration Côte d’Ivoire SA | Côte d’Ivoire | 100% | Exploration | XOF
LGL Resources Côte d’Ivoire SA | Côte d’Ivoire | 100% | Exploration | XOF
Schedule of useful life of property, plant and equipment | ​
​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​
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 |  |
| (1) | The lesser of useful life or life of mine.

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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 2023-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_17_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_16_b&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B4 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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