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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Significant Accounting Policies

Schedule of subsidiaries by geographical location

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​	​	​	​	​	​	​	​
Entity		Jurisdiction	​	% ownership		​	Functional currency
Barkerville Gold Mines Ltd. (“Barkerville”)		British Columbia	​	100	%	​	Canadian dollar
Sapuchi Minera, S. de R.L. de C.V. (“Sapuchi”)		Mexico	​	100	%	​	Mexican peso
Tintic Consolidated Metals LLC (“Tintic”)		Utah, USA	​	100	%	​	United States dollar

Schedule of estimated useful life of property and equipment

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​	​	​
Leasehold improvements		Lease term
Furniture and office equipment		2‑7 years
Exploration equipment and facilities		2‑20 years
Mining plant and equipment (development)		3‑20 years
Right-of-use assets		Lesser of useful life and term lease

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- Definition

The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]

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