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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2024

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

Schedule of its wholly-owned subsidiaries included in the consolidated financial statements

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​	​	​	​	​	​	​
​	​	Place of	​	Percentage	​	Functional
Name of Entity		Incorporation		Ownership		Currency
Premium Nickel Resources Ltd.		Ontario, Canada	​	​		CAD
NAN Exploration Inc.		Ontario, Canada		100		CAD
PNR Amalco Ltd.		Ontario, Canada		100		CAD
Premium Nickel Resources International Ltd.		Barbados		100		USD
PNR Selkirk Group (Barbados) Limited		Barbados		100		USD
PNR Selebi (Barbados) Limited		Barbados		100		USD
Premium Nickel Group Proprietary Limited		Botswana		100		BWP
Premium Nickel Resources Proprietary Limited		Botswana		100		BWP

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- References

No definition available.

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- Definition

The tabular disclosure of the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent if the ownership interests in a subsidiary changes during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4M
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481175/810-10-55-4M

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (d)
-SubTopic 10
-Topic 810
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A

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