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Eldorado Gold Corp

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FY2022 Annual Report · Eldorado Gold Corp
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Eldorado Gold Corporation

Annual Information Form

in respect of the Year-Ended December 31, 2022

Dated: March 30, 2023

ELD (TSX)

EGO (NYSE)

About this Annual Information Form

Throughout  this  annual  information  form  (AIF),  references  to  “we,”  “us,”  “our,”  “Eldorado”  and  the 
“Company”  mean  Eldorado  Gold  Corporation  and  its  subsidiaries.  References  to  “Eldorado  Gold”  mean 
Eldorado Gold Corporation only. References to “this year” mean 2022.

For all other defined technical and other terms, please refer to our Glossary section on page 108.

All dollar amounts are in United States dollars unless stated otherwise.

Except  as  otherwise  noted,  the  information  in  this  AIF  is  as  of  December  31,  2022.  We  prepare  the 
financial statements referred to in this AIF in accordance with International Financial Reporting Standards 
(IFRS)  as  issued  by  the  International  Accounting  Standards  Board,  and  file  the  AIF  with  appropriate 
regulatory authorities in Canada and the United States. Information on our website is not part of this AIF, 
or incorporated by reference. Filings on SEDAR are also not part of this AIF or incorporated by reference, 
except as specifically stated. For greater certainty, Eldorado’s Climate Change & GHG Emissions Report, 
as  well  as  each  of  the  Kışladağ  Technical  Report,  Efemçukuru  Technical  Report,  Olympias  Technical 
Report,  Skouries  Technical  Report  and  Lamaque  Technical  Report  are  expressly  excluded  from 
incorporation by reference herein.

You  can  find  more  information  about  Eldorado  Gold,  including  information  about  executive  and  director 
compensation  and  indebtedness,  principal  holders  of  our  securities,  and  securities  authorized  for 
issuance  under  equity  compensation  plans  (such  as  our  incentive  stock  option  plan  and  performance 
share  unit  plan,  among  others),  in  our  most  recent  management  proxy  circular  filed  on  SEDAR 
(www.sedar.com)  under  the  name  Eldorado  Gold  Corporation.  For  additional  financial  information,  you 
should also read our audited consolidated financial statements (2022 FS) and management’s discussion 
and  analysis  (MD&A)  for  the  year  ended  December  31,  2022.  You  can  find  these  documents  and 
additional information about the Company filed under our name on SEDAR (www.sedar.com) and EDGAR 
(www.sec.gov), or you can ask us for a copy by writing to:

Eldorado Gold Corporation
Corporate Secretary
11th Floor, 550 Burrard Street
Vancouver, British Columbia, V6C 2B5

Table of Contents 

Forward-Looking Information and Risks     .......................................................................................... 1
Reporting Mineral Reserves and Mineral Resources     .................................................................... 3

About Eldorado Gold      .............................................................................................................................. 4
 Properties as of March 30, 2023   ............................................................................................... 4
Eldorado Gold Corporation      ........................................................................................................ 4
Subsidiaries     .................................................................................................................................. 5

Key Events in Our Recent History    ....................................................................................................... 6
2020    ............................................................................................................................................... 6
2021    ............................................................................................................................................... 7
2022 to date  .................................................................................................................................. 8

About our Business     ................................................................................................................................ 10
An Overview of Our Business   .................................................................................................... 10
Production and Costs   .................................................................................................................. 12
How we Measure Our Costs       ...................................................................................................... 13
Environmental, Social and Governance   ................................................................................... 14

Our Workforce   .............................................................................................................................. 16
Material Properties   ............................................................................................................. 17
 Kişladağ   ......................................................................................................................................... 17

Efemçukuru   ................................................................................................................................... 22

Olympias   ....................................................................................................................................... 26

Skouries      ........................................................................................................................................ 32

Lamaque     ....................................................................................................................................... 45
Non-Material Properties    ..................................................................................................... 52
Mineral Reserves and Mineral Resources  ......................................................................................... 53
2022 Mineral Reserve and Mineral Resource Tabulations  .......................................... 53
Risk Factors in Our Business    .............................................................................................................. 58
Investor Information   .......................................................................................................... 89
Our Corporate Structure  .......................................................................................... 89
Eldorado Gold Capital Structure    .............................................................................. 89
Governance     ....................................................................................................................... 94
Audit Committee Terms of Reference     ................................................................................ 102
Glossary       ............................................................................................................................ 108

i

Forward-Looking Information and Risks

Certain  of  the  statements  made  and  information  provided  in  this AIF  are  forward-looking  statements  or 
information within the meaning of the United States Private Securities Litigation Reform Act of 1995 and 
applicable  Canadian  securities  laws.  Often,  these  forward-looking  statements  and  forward-looking 
information can be identified by the use of words such as “believes,” “continue,” “estimates,” “expected,” 
“expects,”  “forecast,”  “foresee,”  “future,”  “goal,”  “guidance,”  “intends,”  “opportunity,”  “outlook,”  “plans,” 
“project,” “scheduled,” “strive,” or “target” or the negatives thereof or variations of such words and phrases 
or  statements  that  certain  actions,  events  or  results  “can,”  “could,”  “may,”  “might,”  “will”  or  “would”  be 
taken, occur or be achieved.

Forward-looking statements or information contained in this AIF include, but are not limited to, statements 
or information with respect to:

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the  duration,  extent  and  other  implications  of  the  coronavirus  (“COVID-19”)  and  any  restrictions 
and suspensions with respect to our operations;
Eldorado Gold’s capital resources and business objectives;
Eldorado  Gold’s  guidance  and  outlook,  including  expected  production,  cost  guidance  and 
recoveries of ore, including:

•
•
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•
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increased heap leach recoveries;
the underground decline at the Triangle mine and the associated benefits;
expansion at Lamaque project (“Lamaque”); 
sustaining and growth capital expenditures, including the sources thereof; and
statements  regarding  the  Company  restarting  construction  and  development  at  its 
Skouries project;

operations at the Kışladağ project (“Kışladağ”), including expected gold production resulting from 
a ramp-up of the high-pressure grinding roll circuit;
Eldorado  Gold’s  strategy  and  expectations  with  respect  to  currency  holdings,  hedging  and 
inflation;
the Company’s compliance with the Sustainability Integrated Management System;
operations at Lamaque, including the Company’s compliance with ISO 45001 and its certification 
thereunder and the timing of the site’s verification under Towards Sustainable Mining standards;
the  Company’s  strategy  with  respect  to  Human  Rights  Impact  Assessments  at  its  Greek  and 
Turkish operations, including the timing thereof;
the Company’s intentions with respect to its response to the Carbon Disclosure Project’s Climate 
Change and Water surveys, including the timing and frequency thereof;
the Company’s strategy with respect to the Voluntary Principles on Security and Human Rights;
favourable economics for the Company’s heap leaching plan and the ability to extend mine life at 
Eldorado’s projects;
sales  from  the  Olympias  project  (“Olympias”),  including  the  imposition  of  the  value-added  tax 
thereon;

• modification  to  the  Kassandra  Mines  Environmental  Impact Assessment,  including  the  approval 

and timing thereof;
the  Company’s  strategy  with  respect  to  the  Kassandra  Mines,  including  the  anticipated  results 
therefrom;
the potential sale of any of our non-core assets, including the Certej project;
planned capital and exploration expenditures;
conversion of mineral resources to mineral reserves;
Eldorado  Gold’s  expectation  as  to  its  future  financial  and  operating  performance,  including 
expectations around generating free cash flow;
expected metallurgical recoveries and improved concentrate grade and quality;
intentions and expectations regarding non-IFRS financial measures and ratios;
gold price outlook and the global concentrate market;
Eldorado’s  targets,  intentions  and  expectations  related  to  greenhouse  gas  emissions,  including 
the timing thereof and operations related thereto;
Eldorado’s  strategy,  plans  and  goals, 
construction, permitting and operating plans and priorities and related timelines and schedules;
nomination of the Company’s directors in 2023; and
results of litigation and arbitration proceedings.

its  proposed  exploration,  development, 

including 

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•

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Forward-looking  statements  or  information  is  based  on  a  number  of  assumptions,  that  management 
considers reasonable, however, if such assumptions prove to be inaccurate, then actual results, activities, 
performance  or  achievements  may  be  materially  different  from  those  described  in  the  forward-looking 
statements or information. These include assumptions concerning: our 2023 outlook, results from drilling 
at Ormaque; advancement of technical work in respect of Lamaque; advancement of technical work and 
construction  at  Skouries;  benefits  of  the  improvements  at  Kışladağ;  how  the  world-wide  economic  and 
social  impact  of  COVID-19  is  managed  and  the  duration  and  extent  of  the  COVID-19  pandemic;  the 
associated benefits of the completed underground decline at the Triangle mine; the benefits of using dry 

1

stack  tailings;  timing  of  advancement  and  completion  of  construction,  technical  work  and  receipt  of 
approvals,  at  Skouries  and/or  other  development  projects  in  Greece;  the  results  of  our  exploration 
programs;  the  geopolitical,  economic,  permitting  and  legal  climate  that  Eldorado  operates  in;  the  future 
price of gold and other commodities; the global concentrate market; exchange rates; anticipated values, 
costs  and  expenses;  production  and  metallurgical  recoveries;  mineral  reserves  and  resources;  and  the 
impact  of  acquisitions,  dispositions,  suspensions  or  delays  on  the  Company’s  business  and  the 
Company’s ability to achieve its goals. In addition, except where otherwise stated, Eldorado has assumed 
a continuation of existing business operations on substantially the same basis as exists at the time of this 
AIF.

Forward-looking statements or information is subject to known and unknown risks, uncertainties and other 
important factors that may cause actual results, activities, performance or achievements to be materially 
different from those described in the forward-looking statements or information. These risks, uncertainties 
and  other  factors  include,  among  others:  inability  to  meet  production  guidance;  inability  to  realize  the 
benefits of the decline between Sigma mill and the Triangle underground mine; poor results from drilling 
at Ormaque; inability to complete expansion and optimization at Kışladağ or to meeting expected timing 
thereof, or to achieve the benefits thereof; inability to assess taxes in Türkiye  or depreciation expenses; 
inability to conduct Olympias stakeholder discussions; risks relating to the ongoing COVID-19 pandemic 
and  any  future  pandemic,  epidemic,  endemic  or  similar  public  health  threats;  risks  relating  to  our 
operations being located in foreign jurisdictions; community relations and social license; climate change; 
liquidity  and 
financing  risks;  development  risks  at  Skouries  and  other  development  projects; 
indebtedness,  including  current  and  future  operating  restrictions,  implications  of  a  change  of  control, 
ability to meet debt service obligations, the implications of defaulting on obligations and change in credit 
ratings; environmental matters; waste disposal; the global economic environment; government regulation; 
reliance  on  a  limited  number  of  smelters  and  off-takers;  commodity  price  risk;  mineral  tenure;  permits; 
risks  relating  to  environmental,  sustainability  and  governance  practices  and  performance;  non-
governmental  organizations;  corruption,  bribery  and  sanctions;  litigation  and  contracts;  information 
technology  systems;  estimation  of  mineral  reserves  and  mineral  resources;  production  and  processing 
estimates; credit risk; actions of activist shareholders; price volatility, volume fluctuations and dilution risk 
in respect of Eldorado Gold shares; reliance on infrastructure, commodities and consumables; currency 
risk;  inflation  risk;  interest  rate  risk;  tax  matters;  dividends;  financial  reporting,  including  relating  to  the 
carrying value of the Company’s assets and changes in reporting standards; labour, including relating to 
employee/union  relations,  employee  misconduct,  key  personnel,  skilled  workforce,  expatriates  and 
contractors;  reclamation  and  long-term  obligations;  regulated  substances;  necessary  equipment;  co-
ownership  of  the  Company’s  properties;  acquisitions,  including  integration  risks,  and  dispositions;  the 
unavailability  of  insurance;  conflicts  of  interest;  compliance  with  privacy  legislation;  reputational  issues; 
competition; and those risk factors discussed in the section titled “Risk Factors in Our Business” below.

Forward-looking  statements  and  information  is  designed  to  help  you  understand  management’s  current 
views of our near and longer term prospects, and it may not be appropriate for other purposes. There can 
be  no  assurance  that  forward-looking  statements  or  information  will  prove  to  be  accurate,  as  actual 
results  and  future  events  could  differ  materially  from  those  anticipated  in  such  statements. Accordingly, 
you should not place undue reliance on the forward-looking statements or information contained herein. 
Except  as  required  by  law,  we  do  not  expect  to  update  forward-looking  statements  and  information 
continually as conditions change.

2

Reporting Mineral Reserves and Mineral Resources

There  are  differences  between  the  standards  and  terms  used  for  reporting  mineral  reserves  and 
resources  in  Canada,  and  in  the  United  States  pursuant  to  the  United  States  Securities  and  Exchange 
Commission’s  (the  “SEC”).  The  terms  mineral  resource,  measured  mineral  resource,  indicated  mineral 
resource  and  inferred  mineral  resource  are  defined  by  the  Canadian  Institute  of  Mining,  Metallurgy  and 
Petroleum (CIM) and the CIM Definition Standards on Mineral Resources and Mineral Reserves adopted 
by the CIM Council, and must be disclosed according to Canadian securities regulations.

These standards differ from the requirements of the SEC applicable to domestic United States reporting 
companies.   Accordingly,  information  contained  in  this AIF  with  respect  to  mineral  deposits  may  not  be 
comparable to similar information made public by United States companies subject to the SEC’s reporting 
and disclosure requirements.

Except  as  otherwise  noted,  Simon  Hille,  FAusIMM,  our  Senior  Vice  President,  Technical  Services  and 
Operations,  is  the  “Qualified  Person”  under  NI  43-101  responsible  for  preparing  or  supervising  the 
preparation  of,  or  approving  the  scientific  or  technical  information  contained  in  this  AIF  for  all  our 
properties except Quebec. With respect to our properties in Quebec, Jessy Thelland, géo (OGQ No. 758) 
a member in good standing of the Ordre des Géologues du Québec, is the qualified person as defined in 
NI 43-101 responsible for, and has verified and approved, the scientific and technical disclosure contained 
in this AIF. Simon Hille and Jessy Thelland are employees of the Company.

3

About Eldorado Gold

Eldorado Gold owns and operates mines  around the  world, primarily gold mines, but also a silver-lead-
zinc  mine.  Its  activities  involve  all  facets  of  the  mining  industry,  including  exploration,  acquisition, 
financing, development, production, sale of mineral products, and reclamation. Our business is currently 
focused  in  Türkiye,  Canada  and  Greece.  Eldorado  Gold  is  governed  by  the  Canada  Business 
Corporations Act (CBCA) and is headquartered in Vancouver, British Columbia.

Each  operation  has  a  general  manager  and  operates  as  a  decentralized  business  unit  within  the 
Company.  We  manage  exploration,  merger  and  acquisition  strategies,  corporate  financing,  global  tax 
planning,  consolidated  financial  reporting,  regulatory  compliance,  commodity  price  and  currency  risk 
management programs, investor relations, engineering for capital projects and general corporate matters 
centrally,  at  our  head  office  in  Vancouver.  Our  risk  management  program  is  developed  by  senior 
management and monitored by the board of directors (the “Board of Directors” or “Board”).

Properties as of March 30, 2023

Operating Gold Mines:

Kışladağ, Türkiye  (100%)
•
Efemçukuru, Türkiye  (100%)
•
Lamaque, Canada (100%)
•
• Olympias, Greece (100%)

Other Mines and Development Projects:

•
•
•

Skouries, Greece (100%) development project
Stratoni, Greece (100%), silver-lead-zinc mine, currently on care and maintenance 
Perama Hill, Greece (100%) development project, currently on care and maintenance status

Kişladağ,  Efemçukuru,  Lamaque,  Olympias  and  Skouries  are  material  properties  for  the  purposes  of  NI 
43-101. The  term  Kassandra  Mines  is  used  throughout  this AIF  to  reference  the  Stratoni  and  Olympias 
mines  and  Skouries  project.  The  Stratoni  mine  consists  of  two  deposits:  Mavres  Petres  and  Madem 
Lakkos, which were mined out previously. On October 15, 2021, we announced that operations at Stratoni 
would be suspended at the end of 2021. The mine and plant were transferred to care and maintenance 
during  2022.  We  have  been  undertaking  in  Greece  a  significant  transformation  process  to  improve  the 
performance of the Kassandra mines. The Lamaque operations consists of one active mine, the Triangle 
mine.

Eldorado Gold Corporation

Head Office:

11th Floor, 550 Burrard Street
Vancouver, British Columbia, V6C 2B5
Telephone:  604.687.4018
Facsimile:   604.687.4026
Website: www.eldoradogold.com

Registered Office:

Suite 2900 – 550 Burrard Street
Vancouver, British Columbia, V6C 0A3

Our corporate structure is illustrated in the chart below (other than those subsidiaries permitted to be 
excluded under applicable securities laws).

Subsidiaries

We abbreviate and refer to our subsidiaries as follows:

•
•
•
•
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•
•

Deva Gold S.A. (“Deva Gold”)
Hellas Gold Single Member S.A. (“Hellas Gold”)
Eldorado Gold (Québec) Inc. (formerly Integra Gold Corp. (“Integra Gold”))
SG Resources B.V. (“SG”)
Thracean Gold Mining S.A. (“Thracean”)
Thrace Minerals S.A. (“Thrace Minerals”)
Tüprag Metal Madencilik Sanayi ve Ticaret AS (“Tüprag”)

5

Key Events in Our Recent History

2020

In January 2020, the Company announced the discovery of the new high grade gold Ormaque zone at its 
wholly  owned  Lamaque  operations.  This  discovery,  now  called  the  Ormaque  deposit,  is  located  in  a 
previously  drilled  area  approximately  midway  between  the  historically  mined  Sigma  deposit  and  the 
actively mined Triangle deposit, in close proximity to the transportation decline linking the Triangle mine 
and the Sigma Mill.

In February 2020, the Company announced a 15-year mine life at Kışladağ based on the completed long-
cycle  heap  leach  testwork  and  the  replacement  of  the  tertiary  crushing  circuit  with  a  high-pressure 
grinding  roll  (“HPGR”)  circuit.  Results  of  the  testwork  indicate  that  increased  leach  time  at  Kışladağ,  in 
conjunction  with  HPGR,  increases  heap  leach  life  of  mine  recovery  to  approximately  56%  and  extends 
mine life through 2034. A new mineral reserve was developed for Kışladağ in connection therewith. The 
Company  believes  there  is  potential  for  further  increases  in  recovery  with  optimization  of  the  HPGR 
circuit, which could lead to higher gold production.

As a result of the decision to not advance with construction of a mill, an impairment reversal of $100.5 M 
was recognized as at December 31, 2019 relating to the 2018 impairment of the Kışladağ leach pad and 
related  plant  and  equipment.  An  additional  impairment  charge  of  $15.3  M  was  also  recorded  as  at 
December 31, 2019 relating to capitalized costs of the mill construction project.

In  March  2020,  in  accordance  with  the  Québec  provincial  government-mandated  restrictions  to  address 
the  COVID-19  situation  in  the  province,  the  Company  announced  that  it  would  temporarily  minimize 
operations at Lamaque. Between March 25, 2020 and April 14, 2020, all operational activity was ramped 
down  and  only  essential  personnel  responsible  for  maintaining  appropriate  health,  safety,  security  and 
environmental systems remained on site.

In  March  2020  the  Company  received  a  Certificate  of  Authorization  from  the  Québec  Ministry  of 
Environment to allow for the expansion of underground production from the Triangle deposit at Lamaque 
from 1,800 tonnes per day (“tpd”) to 2,650 tpd.

In March 2020 the Company drew $150 M under its revolving credit facility as a proactive measure in light 
of the uncertainty surrounding the COVID-19 pandemic. 

In April 2020, Catharine Farrow was elected to the Board of Directors at the Company’s Annual General 
Meeting.

In June 2020 the Company announced that it commenced construction of a three kilometer decline from 
the Sigma mill to the 405 metre level of the Triangle mine. Benefits to the decline include:

Eliminating  surface  re-handling  and  haulage  (approximately  26  km  round  trip)  of  ore  from  the 
Triangle mine to the Sigma mill, reducing carbon emissions, costs, and removing haulage traffic 
from the public road network,

• Reducing the energy requirements for mine ventilation,
•

Supplying  a  means  of  secondary  egress  and  ventilation  to  the  Triangle  mine,  increasing  safety 
underground,
Providing  underground  access  for  lower  cost  exploration  in  the  prospective  area  between  the 
Triangle mine and the historic Sigma and Lamaque mines – including further drilling of the Plug 4, 
Parallel and Ormaque deposits, and
Facilitating increased future production from the Triangle mine (contingent on continued reserve 
expansion) and allowing for mining of the Parallel and Ormaque deposits.

•

•

•

In June 2020, the Company announced several developments in Greece, including:

•

•

•

Eldorado  completed  a  purchase  of  the  5%  of  Hellas  Gold  shares  that  were  owned  by  Ellaktor, 
resulting in the Company being the sole shareholder in Hellas Gold,
New  Environmental  Law  4685/2020  was  passed  by  the  Greek  Parliament  in  May  2020  which 
modernizes Greek legislation to European Union (“EU”) standards, and
Relocation of certain archeological items from Skouries to commence per the local archeological 
chamber’s instructions.

In August 2020, the Company redeemed $58.6 M aggregate principal amount of its senior secured notes.

6

In  September  2020,  the  Company  announced  that  Dr.  Michael  Price  would  be  stepping  down  from  the 
Company’s Board effective September 30, 2020.  Judith Mosely joined the Board effective September 1, 
2020.

In September 2020, the Company completed the sale of its Vila Nova mine in Brazil for total consideration 
of $10.0 M.

In October 2020, Lisa Ower, VP, Human Resource was promoted to EVP, People and External Affairs.

In November 2020, the Company provided an update on its exploration programs, including:

•

•

•

At Lamaque, new high-grade drill intercepts from the C2, C6 and C7 zones highlight the resource 
growth potential of the Triangle deposit; in addition, numerous new intercepts continue to grow 
the recent Ormaque discovery.
At Efemçukuru, drill results confirm continuity of high gold grades within mineralized shoots at the 
Kokarpinar Middle and Kokarpinar South areas, advancing this vein system to resource 
conversion drilling stage.
At Stratoni, a new discovery of a lower massive sulfide lens of over 20 metres estimated true 
thickness just below current mine development provides significant resource growth potential.

In  December  2020,  the  Company  redeemed  $7.5  M  aggregate  principal  amount  of  its  senior  secured 
notes.

2021

In January 2021, the Company entered into a definitive arrangement agreement with QMX to acquire the 
remaining outstanding shares of QMX. The acquisition closed on April 7, 2021 for share consideration of 
CDN $81 M ($64 M), and cash consideration of CDN $28 M ($22 M).

In January 2021, Eldorado launched its internal Sustainability Integrated Management System (“SIMS”), 
which  provides  minimum  standards  for  health,  safety,  environmental,  social  and  security  performance 
across  Eldorado’s  sites.  SIMS  is  aligned  with  leading  international  standards  include  the  Responsible 
Gold  Mining  Principles,  Towards  Sustainable  Mining  (“TSM”),  The  International  Cyanide  Management 
Code and the Voluntary Principles on Security and Human Rights.

In January 2021, Mr. Steven Reid was appointed as Chair of the Board, replacing Mr. George Albino, who 
remained on the Board as a Director.

In  February  2021,  the  Company  announced  its  wholly-owned  subsidiary,  Hellas  Gold  entered  into  an 
amended  investment  agreement  (the  “Investment Agreement”)  with  the  Hellenic  Republic  to  govern  the 
further  development,  construction  and  operation  of  the  Skouries,  Olympias  and  Stratoni  mines  and 
facilities in northern Greece (collectively the “Kassandra Mines”). The Investment Agreement amends the 
2003 transfer agreement between Hellas Gold and the Hellenic Republic (the “Transfer Agreement”), and 
provides  a  modernised  legal  and  financial  framework  to  allow  for  the  advancement  of  Eldorado’s 
investment in the Kassandra Mines. The Investment Agreement was subsequently ratified by the Hellenic 
Republic and the amendments to the Transfer Agreement became legally effective on March 23, 2021.

In  February  2021,  the  Company  announced  a  maiden  resource  estimate  for  the  recently-discovered 
Ormaque  deposit  near  its  Lamaque  operations  in  Québec.  Inferred  mineral  resources  for  Ormaque  are 
2.6 M tonnes at a grade of 9.5 grams per tonne gold, for 803,000 ounces of contained gold.

On  March  30,  2021,  the  Company  completed  a  flow-through  private  placement  of  1,100,000  common 
shares at a price of CDN $16.00 per share for proceeds of CDN $17.6 M ($13.9 M). The proceeds were 
used to fund the Lamaque decline project.

In  April  2021,  the  Greek  Ministry  of  Energy  and  Environment  has  approved  a  modification  to  the 
Kassandra  Mines  Environmental  Impact  Assessment  (“EIA”)  to  allow  for  the  use  of  dry  stack  tailings 
disposal at the Skouries project. Dry stack technology involves filtering tailings to remove water prior to 
stacking and compacting the dry material in a designated tailings area.

In July 2021, the Company acquired 15,041,746 common shares of Probe Metals Inc. (“Probe”) at a price 
of $1.575 per share for an aggregate purchase price of CDN $24 M ($19 M). Immediately following the 
acquisition,  Eldorado  owned  11.5%  of  the  outstanding  shares  of  Probe.  The  shares  were  acquired 
pursuant to a private transaction.

7

In  August  2021,  the  Company  completed  an  offering  of  $500  M  aggregate  principal  amount  of  6.25% 
senior  notes  due  2029  (the  “Notes”).  Eldorado  used  the  net  proceeds  from  the  sale  of  the  Notes  to 
redeem  its  outstanding  $234  M  9.5%  Senior  Secured  Notes  (as  defined  below)  due  2024  effective 
September  9,  2021,  to  repay  all  amounts  outstanding  under  its  existing  term  loan  facility,  to  repay  all 
amounts  outstanding  under  its  existing  revolving  credit  facility,  to  pay  fees  and  expenses  in  connection 
with the foregoing. The remaining net proceeds are to be used for general corporate purposes.

In September 2021, the Company provided an update on its exploration programs including:

•

•

•

At Lamaque, infill drilling at the Ormaque deposit has confirmed grade continuity within ore lenses 
of  the  maiden  inferred  resource  and  has  expanded  several  lenses  laterally.  Drillholes  testing 
deeper levels identified several new mineralized zones.
At  Lamaque,  significant  drill  results  from  the  Bonnefond  deposit  in  the  recently  acquired 
Bourlamaque project area (formerly QMX project area) indicate additional upside potential.
At Efemçukuru, drilling at Kokarpinar focused on both conversion drilling within inferred resources 
and testing the previously undrilled Kokarpinar Northwest Splay.

In  October  2021,  the  Company  executed  an  amended  and  restated  senior  secured  credit  facility  (the 
“Fourth ARCA”). The  Fourth ARCA  consists  of  a  $250  M  revolving  senior  secured  credit  facility  with  an 
option to increase the available credit by $100 M through an accordion feature, as well as a letter of credit 
facility. The Fourth ARCA amends and replaces the May 2019 $450 M senior secured credit facility. For 
more information on our senior notes and Fourth ARCA, please refer to page 90.

On  October  15,  2021,  the  Company  announced  that  operations  at  Stratoni  would  be  suspended  at  the 
end of 2021. The mine and plant are planned to transfer to care and maintenance during 2022.

On October 27, 2021, the Company completed a sale of the Tocantinzinho Project, a non-core gold asset 
in  Brazil.  Eldorado  received  $20  M  in  cash  consideration  and  46,926,372  common  shares  of  G  Mining 
Ventures  Corp  (“GMIN”),  representing  19.9%  of  the  outstanding  common  shares  of  GMIN  at  the  sale 
date. Deferred cash consideration of $60 M is payable on the first anniversary of commercial production 
of the Project, with an option to defer 50% of the consideration at a cost of $5 M.

In December 2021, the Company published the results of the Skouries Project Feasibility Study. Skouries 
is  a  high-grade  gold-copper  asset  with  a  20-year  mine  life  and  expected  average  annual  production  of 
140,000  ounces  of  gold  and  67  M  pounds  of  copper  (combined  approximately  312,000  ounces  gold 
equivalent).  Highlights  of  the  study  (at  an  estimated  gold  price  of  $1,500  per  ounce  and  an  estimated 
copper price of $3.85 per pound) include an after-tax Internal rate of return (“IRR”) of 19% and an after-
tax net present value (“NPV”) (5%) of $1.3 B.

In  December  2021,  the  Company  announced  the  successful  completion  of  the  Triangle-Sigma  decline 
project  at  Lamaque.  The  completion  of  the  growth  project,  connecting  the  ore  transportation  ramp 
between the Triangle mine and the Sigma processing plant, was on schedule and on budget.

In  December  2021,  the  Company  announced  completion  of  the  commissioning  of  the  High  Pressure 
Grinding  Roll  Circuit  (“HPGR”)  at  Kışladağ.  The  circuit,  a  key  growth  project,  is  expected  to  increase 
recovery by approximately 4% to 56%.

In December 2021, the Company updated its Reserve and Resource statement. The Company’s Proven 
and  Probable  gold  Reserves  totalled  15.3  M  ounces  as  of  September  30,  2021,  compared  to  17.7  M 
ounces as of December 31, 2020, a decrease of 14%.

2022 to Date

In  January  2022,  the  Company  announced  the  appointment  of  Ms.  Carissa  Browning  to  the  Board  of 
Directors,

In February 2022, the Company published its inaugural Climate Change and Greenhouse Gas Emissions 
(“GHG”) Report, outlining a target of mitigating GHG emissions by 30% from 2020 levels, by 2030 on a 
‘business as usual’ basis; equal to approximately 65,000 tonnes of carbon dioxide equivalent. 

8

On  February  24,  2022,  the  Company  announced  the  results  of  a  technical  study  updating  the  current 
Lamaque operation, updated economics on the Upper Triangle zones (zones C1 through C5), as well as 
preliminary  economic  assessment  on  the  inferred  resources  on  the  Lower  Triangle  zones  (zones  C6 
through C10) and the Ormaque deposit. Highlights of the study using a gold price assumption of $1,500 
per ounce include:

• NPV (5%) of $459 M for the Upper Triangle reserves
•
•
•

NPV (5%) of $162 M for the Lower Triangle inferred resources
NPV (5%) of $197 M for the Ormaque inferred resource
An updated resources for the Ormaque deposit totaling 2,223,000 tonnes at a grade of 11.74 g/t 
gold of inferred resources, for 839,000 contained ounces of gold

In September 2022, the Company entered into a mandate letter (the “Mandate Letter”) with Greek banks 
for  a  credit  committee  approved  €680  M  project  finance  facility  for  the  development  of  the  Skouries 
project  in  Northern  Greece.  The  Mandate  Letter  includes  a  long-form  term  sheet,  which  contains 
customary  terms  and  conditions,  including  with  respect  to  due  diligence,  and  remains  subject  to 
negotiation  of  definitive  binding  loan  documentation  and  to  other  approvals  and  conditions,  including 
board  approval.  The  Company’s  $250  M  amended  and  restated  senior  secured  credit  facility  also  was 
also  amended  in  September  2022  to  permit  the  revolving  credit  facility  to  be  used  to  provide  a  bank-
issued  letter  of  credit  in  favour  of  the  Greek  banks  under  the  Mandate  Letter,  if  and  when  definitive 
binding  loan  documentation  is  entered  into. The  bank-issued  letter  of  credit  would  be  used  to  backstop 
the Company’s expected equity commitments to Hellas Gold S.A. in respect of the expected development 
and construction of the Skouries project in Northern Greece.

In  December  2022,    the  Company  announced  that  its  wholly-owned  subsidiary,  Hellas  Gold  S.A  has 
entered into a €680 M project financing facility (the “Term Facility”) for the development of the Skouries 
project  in  Northern  Greece  with  National  Bank  of  Greece  S.A.  and  Piraeus  Bank  S.A.  as  lead 
arrangers. Consistent with the Company’s previous disclosure, the Term Facility will provide 80% of the 
expected  future  funding  required  to  complete  the  Project,  which  is  approximately  half-built. The Term 
Facility  is  non-recourse  to  Eldorado  and  the  collateral  securing  the Term  Facility  covers  the  Skouries 
Project and the Hellas operating assets. The remaining 20% of Project funding is expected to be fully 
covered by Eldorado’s existing cash and future cash flow from operations. Until such further equity is 
fully invested, Eldorado’s investment undertaking for the Project will be fully backstopped by a letter of 
credit  from  the  Company’s  Revolving  Credit  Facility.  Drawdown  on  the  Term  Facility  is  subject  to 
customary  closing  conditions.  The  Company  expects  such  conditions  to  be  satisfied  and  the  initial 
drawdown to occur early in the second quarter of 2023. 

On December 15, 2022 , the Company announced that its Board of Directors approved, conditional upon 
the  initial  drawdown  of  the  Term  Facility,  the  investment  decision  and  full  re-start  of  construction  at 
Skouries.

9

About our Business

Eldorado is a global gold and base metals producer. We believe our international expertise in exploration, 
mining, finance and project development places us in a strong position to grow in value and deliver 
returns for our stakeholders as we create and pursue new opportunities.

Eldorado’s strategy is to focus on jurisdictions that offer the potential for long-term growth and access to 
high-quality assets. Fundamental to executing on this strategy is the strength of the Company’s in-country 
teams and stakeholder relationships. The Company has a highly skilled and dedicated workforce of over 
4,700 people worldwide, with the majority of employees and management being nationals of the country 
of  operation.  Through  discovering  and  acquiring  high-quality  assets,  safely  developing  and  operating 
world-class  mines,  growing  resources  and  reserves,  responsibly  managing  impacts  and  building 
opportunities for local communities, Eldorado strives to deliver value for all its stakeholders.

From  time  to  time,  we  may  evaluate  and  re-align  our  business  objectives,  including  considering 
suspension or delay of projects or disposition of assets.

We are committed to the following four strategic priorities:

• Quality Assets

Our  business  is  based  on  a  portfolio  of  long-life,  low-cost  assets  in  prospective 
jurisdictions. Our goal is to manage our asset portfolio to allow the Company to achieve 
long-term growth with solid margins and enhance our ability to generate free cash flows 
and earnings per share.

• Operational Excellence

We  invest  in  new  technologies  and  continue  training  our  people  in  order  to  increase 
productivity, reduce risk and operate to guidance year-on-year. We also work to complete 
these goals in a socially responsible and sustainable manner.

•

•

Capital Discipline

Capital discipline underpins every business decision we make. Eldorado Gold considers 
all  competing  uses  of  cash  and  prioritizes  capital  for  sustaining  its  operations  and 
developing its key projects.

Accountability

We are committed to doing business honestly, respecting our neighbors, minimizing our 
environmental  impacts  and  keeping  our  people  safe.  Operating  this  way  is  essential  to 
the sustainability of our business.

An Overview of Our Business

Below we describe each stage of the mining life cycle and the role of our dedicated teams at each phase.

Exploration

Eldorado’s exploration and corporate development teams actively look for potential new assets within our 
focus  jurisdictions  and  in  new  regions.  They  assess  early  and  advanced  stage  exploration  projects, 
acquire  licenses  through  staking  prospective  open  ground,  commercial  agreements  and  participation  in 
license  auctions  and  conduct  near-mine  and  grassroots  exploration  programs  with  the  primary  goal  of 
adding  value  through  discovery  and  increasing  our  mineral  resources  and  reserves.  Our  exploration 
programs  are  focused  primarily  in  the  countries  in  which  we  operate:  Canada,  Greece  and  Türkiye  . 
During grassroots exploration, our exploration teams visit prospective areas to conduct geological surveys 
and  sampling,  often  partnering  with  other  companies  to  benefit  from  their  local  knowledge  and 
experience.  If  results  indicate  a  potential  mineralized  deposit,  we  drill  exploration  holes  to  determine 
whether  economically  viable  concentrations  of  metals  may  exist.  Successful  projects  will  continue  to 
advanced exploration, wherein drilling programs will define mineral resources for evaluation purposes.

10

Evaluation and Development

During the evaluation and development stage, our engineering, technical services and metallurgy teams 
conduct studies to determine:

•
•
•
•
•

the mineral reserves contained in a project;
the optimal mining methods and mineral recovery processes;
the required infrastructure;
the best placement and design of facilities, based on impact and migration assessments; and
the required mine monitoring, closure and reclamation plans.

These  studies  provide  information  on  the  capital  costs  required  for  development  and  the  longer-term 
economics of the project. We are then able to decide if a capital investment makes economic sense, and 
meets our required return rate in order to make capital allocation and construction decisions.

Construction

The  project  Environmental  Impact Assessment  (“EIA”)  (also  known  as  an  Environmental  Impact  Study 
(“EIS”))  and  other  relevant  permits  require  approval  by  government  authorities.  Once  we  have  received 
this along with management’s investment committee approval as well as board approval to proceed, our 
capital  projects  team  can  begin  construction.  Explicit  requirements  described  in  each  EIA  guide  our 
activities and help us manage any social and environmental risks.

This construction phase requires the greatest input of capital and resources over a project’s life cycle, and 
throughout  this  phase  we  can  add  significant  value  to  local  economies  through  local  job  growth  and 
procurement.

Mining and Processing

During production, our operations team and site personnel are responsible for mining and extracting ore 
from our underground mines (Efemçukuru, Olympias, Lamaque) and open pit mine (Kışladağ) as well as 
exploring for new reserves to expand production and mine life. The ore is processed on-site to produce 
concentrates  or  doré. Any  leftover  materials  generated  by  our  mining  activities,  which  typically  include 
topsoil, waste rock and tailings, are either placed on-site in engineered facilities for storage and treatment, 
or  reused  elsewhere  on-site  as  part  of  construction  activities,  rehabilitation,  or  as  underground  backfill. 
Rigorous  environmental  monitoring  –  to  test  air,  water  and  soil  quality,  noise,  blast  vibration  and  dust 
levels – enables us to comply with environmental regulations and our operating licenses and permits.

Reclamation and Closure

Restoring  the  land  so  it  is  compatible  with  the  surrounding  landscape  is  a  priority  for  us  and  our 
communities in which we operate. How we conduct our rehabilitation in one jurisdiction impacts how we 
are  welcomed  in  another.  Therefore,  prior  to  and  throughout  a  mine’s  operation,  our  operations  teams 
develop and continuously enhance plans for the mine’s future closure in order to:

•
•
•
•

protect public health and safety;
prevent environmental damage;
return the land to a natural condition, or an acceptable and productive alternative; and
provide for long-term social and economic benefits

Sales of Mineral Products

We  produce  gold  doré  as  well  as  gold,  silver,  lead  and  zinc  contained  in  concentrates.    Our  in-country 
marketing  teams  are  responsible  for  finding  downstream  smelters  and  refineries  and  establishing  long-
term working relationships and purchase agreements. These agreements outline the terms and conditions 
of payment for our products, and specify parameters and penalties for the quantity, quality and chemical 
composition of our doré and concentrate.

The gold doré produced at Kışladağ is refined to market delivery standards at gold refineries in Türkiye  
and sold at the spot price on the Precious Metal Market of the Borsa Istanbul. Gold doré is produced at 
Lamaque and is sold to local refineries in Ontario.

Contracts  are  also  in  place  for  the  sale  of  concentrates  from  Greece  and  Türkiye  .  These  include  gold 
concentrates from Efemçukuru and Olympias as well as lead/silver and zinc concentrates from Olympias. 
These  concentrates  are  sold  under  contract  and  are  paid  for  at  prevailing  spot  prices  for  the  contained 
metals.

11

Production and Costs 

Total

2022

2021

Change

First
quarter

Second
quarter

Third
quarter

Fourth  
quarter

2022

Gold ounces produced

453,916

475,850

(21,934)

93,209

113,462

118,792

128,453

Production costs ($M)

459.6

449.7

Cash operating costs1 ($/oz sold)

Total cash costs1 ($/oz sold)

All-in sustaining costs1 ($/oz sold)

Revenue ($M)

Average realized gold price1 ($/oz 
sold)

Kişladağ

788

878

1,276

872.0

626

715

1,068

940.9

9.90

162

163

208

(68.9)

104.6

109.3

123.5

122.2

835

941

1,346

194.7

788

879

1,270

213.4

803

892

1,259

217.7

741

818

1,246

246.2

1,787

1,781

6

1,889

1,849

1,688

1,754

Gold ounces produced 

135,801

174,365

(38,564)

29,779

27,973

37,741

40,307

Tonnes to pad 

11,287,923 11,273,772

14,151

2,080,062

2,913,262

3,045,851

3,248,748

Grade (grams per tonne) 

Production costs ($M)

Cash operating costs1 ($/oz sold)

All-in sustaining costs1 ($/oz sold)

0.74

120.1

773

1,000

0.75

122.6

583

797

(0.01)

(2.5)

190

203

0.61

30.1

861

0.76

25.1

798

1,084

1,090

0.71

32.7

752

993

0.82

32.2

709

884

Lamaque

Ounces produced

Tonnes milled

Grade (grams per tonne) 

Production costs ($M)

Cash operating costs1 ($/oz sold)

All-in sustaining costs1 ($/oz sold)

Efemçukuru

174,097

153,201

20,896

33,377

46,917

42,454

51,349

833,297

749,715

83,582

202,359

225,107

184,599

221,232

6.65

116.7

642

1,036

6.54

99.0

616

1,017

0.11

17.7

26

19

5.27

27.2

763

1,182

6.63

31.5

657

985

7.28

28.8

650

1,106

7.41

29.2

541

925

Gold ounces produced

87,685

92,707

(5,022)

21,057

22,793

22,473

21,362

Tonnes milled

544,450

528,212

16,238

131,894

136,513

139,203

136,840

Grade (grams per tonne) 

Production costs ($M)

Cash operating costs1 ($/oz sold)

5.82

73.1

701

All-in sustaining costs1 ($/oz sold)

1,091

6.51

67.2

551

901

(0.69)

5.9

150

190

5.95

17.0

648

999

5.96

20.6

706

5.74

17.7

709

5.63

17.9

738

1,180

1,039

1,138

Olympias

 Gold ounces produced

56,333

55,577

756

8,996

15,779

16,123

15,435

Tonnes milled

395,711

405,793

(10,082)

85,813

105,860

102,608

101,430

Grade (grams per tonne)

Production costs ($M)

Cash operating costs1 ($/oz sold)

All-in sustaining costs1 ($/oz sold)

Stratoni2

8.00

149.5

1,409

2,155

7.33

113.4

930

1,715

0.67

36.1

479

440

6.16

30.2

1,449

2,399

8.15

32.1

1,446

2,346

8.80

44.3

1,466

2,070

8.59

42.9

1,325

1,998

Lead/zinc concentrate tonnes sold

—

32,373

(32,373)

—

—

—

—

1 These financial measures and ratios are non-IFRS financial measures or ratios. See the section ‘How we measure our costs’ in this 
document for explanations and discussion of these non-IFRS financial measures or ratios.
2 Operations at the Stratoni mine were suspended at the end of 2021 and the mine was placed on care and maintenance in 2022.

12

How we Measure Our Costs

The  Company  has  included  certain  non-IFRS  financial  measures  and  ratios  in  this  document,  as 
discussed  below.  The  Company  believes  that  these  financial  measures  and  ratios,  in  addition  to 
conventional  measures  prepared  in  accordance  with  IFRS,  provide  investors  with  an  ability  to  evaluate 
the underlying performance of the Company. The non-IFRS financial measures and ratios are intended to 
provide additional information and should not be considered in isolation or as a substitute for measures of 
performance  prepared  in  accordance  with  IFRS.  These  financial  measures  and  ratios  do  not  have  any 
standardized  meaning  prescribed  under  IFRS,  and  therefore  may  not  be  comparable  to  other  issuers. 
Certain additional disclosures for these non-IFRS financial measures and ratios have been incorporated 
by reference and can be found in the section ‘Non-IFRS and Other Financial Measures and Ratios’ in the 
December 31, 2022 MD&A filed on February 23, 2023 available on SEDAR (www.sedar.com).

Costs  are  calculated  using  the  standard  developed  by  the  Gold  Institute,  a  worldwide  association  of 
suppliers of gold and gold products including leading North American gold producers. The Gold Institute 
stopped  operating  in  2002,  but  its  standard  is  still  widely  used  in  North America  to  report  cash  costs  of 
production. Adoption of the standard is voluntary, so you may not be able to compare the costs reported 
here to those reported by other companies.

Cash Operating Costs (C1) and Cash Operating Costs per Ounce Sold

Cash  operating  costs  and  cash  operating  cost  per  ounce  sold  are  non-IFRS  financial  measures  and 
ratios. In the gold mining industry, these metrics are common performance measures but do not have any 
standardized meaning under IFRS. The Company calculates costs following the recommendations of the 
Gold  Institute  Production  Cost  Standard.  Cash  operating  costs  include  direct  operating  costs  (including 
mining, processing and administration), treatment, refining and transportation charges, but exclude royalty 
expenses,  depreciation  and  amortization,  share  based  payment  expenses  and  reclamation  costs. 
Revenue  from  sales  of  by-products  including  silver,  lead  and  zinc  reduce  cash  operating  costs.  Cash 
operating costs per ounce sold is calculated by dividing cash operating costs by gold ounces sold in the 
period.  The  Company  discloses  cash  operating  costs  and  cash  operating  cost  per  ounce  sold  as  it 
believes  these  measures  assist  investors  and  analysts  in  evaluating  the  Company’s  operating 
performance and ability to generate cash flow. The most directly comparable IFRS measure is production 
costs. 

Total Cash Costs, Total Cash Costs per Ounce Sold

Total cash costs, a non-IFRS financial measure, is defined as the sum of cash operating costs (as defined 
above)  and  royalties. Total  cash  costs  per  ounce  sold  is  calculated  by  dividing  total  cash  costs  by  gold 
ounces sold in the period. The Company discloses total cash costs and total cash costs per ounce sold as 
it  believes  these  measures  assist  investors  and  analysts  in  evaluating  the  Company’s  operating 
performance and ability to generate cash flow. The most directly comparable IFRS measure is production 
costs. 

All-in Sustaining Cost (AISC), AISC per Ounce Sold

AISC and AISC per ounce sold are non-IFRS financial measures and ratios. AISC is defined based on the 
definition  set  out  by  the  World  Gold  Council,  including  the  updated  guidance  note  dated  November  14, 
2018. The Company defines AISC as the sum of total cash costs (as defined above), sustaining capital 
expenditure  relating  to  current  operations  (including  capitalized  stripping  and  underground  mine 
development),  sustaining  leases  (cash  basis),  sustaining  exploration  and  evaluation  cost  related  to 
current  operations  (including  sustaining  capitalized  evaluation  costs),  reclamation  cost  accretion  and 
amortization  related  to  current  gold  operations  and  corporate  and  allocated  general  and  administrative 
expenses.  Corporate  and  allocated  general  and  administrative  expenses 
include  general  and 
administrative  expenses,  share  based  payments  and  defined  benefit  pension  plan  expense.  Corporate 
and allocated general and administrative expenses do not include non-cash depreciation. As this measure 
seeks  to  reflect  the  full  cost  of  gold  production  from  current  operations,  growth  capital  and  reclamation 
cost  accretion  not  related  to  operating  gold  mines  are  excluded.  Certain  other  cash  expenditures, 
including  tax  payments,  financing  charges  (including  capitalized  interest),  except  for  financing  charges 
related to leasing arrangements, and costs related to business combinations, asset acquisitions and asset 
disposals are also excluded. AISC per ounce sold is calculated by dividing AISC by gold ounces sold in 
the period.

The Company discloses AISC and AISC per ounce sold as it believes these measures assist investors, 
analysts  and  other  stakeholders  with  understanding  the  full  cost  of  producing  and  selling  gold  and  in 
evaluating  the  Company’s  operating  performance  and  ability  to  generate  cash  flow.  In  addition,  the 
Compensation  Committee  of  the  Board  of  Directors  uses  AISC  per  ounce  sold,  together  with  other 

13

measures, in its Corporate Scorecard to set incentive compensation goals and assess performance. The 
most directly comparable IFRS measure is production costs. 

Sustaining and Growth Capital

Sustaining and growth capital are non-IFRS financial measures. The Company defines sustaining capital 
as  capital  required  to  maintain  current  operations  at  existing  levels,  including  capitalized  stripping  and 
underground mine development. Sustaining capital excludes non-cash sustaining lease additions, unless 
otherwise noted, and does not include capitalized interest, expenditure related to capitalized evaluation, 
development  projects,  or  other  growth  or  sustaining  capital  not  related  to  operating  gold  mines.  Growth 
capital  is  defined  as  capital  expenditures  for  new  operations,  major  growth  projects  or  enhancement 
capital  for  significant  infrastructure  improvements  at  existing  operations.  The  Company  uses  sustaining 
capital  to  understand  the  ongoing  capital  cost  required  to  maintain  operations  at  current  levels,  and 
growth capital to understand the cost to develop new operations or related to major projects at existing 
operations where these projects will materially increase production from current levels. The most directly 
comparable IFRS measure is additions to property, plant and equipment.

Average Realized Gold Price per Ounce Sold

Average  realized  gold  price  per  ounce  sold  is  a  non-IFRS  financial  measure.  The  Company  defines 
average realized gold price per ounce sold as revenue from gold sales adding back treatment charges, 
refining charges, penalties and other costs that are deducted from proceeds from gold concentrate sales, 
divided  by  gold  ounces  sold  in  the  period. The  definition  of  average  realized  gold  price  per  ounce  sold 
changed  in  Q1  2022  to  add  back  to  revenue  certain  costs  that  are  deducted  from  proceeds  from  gold 
concentrate sales. These include treatment charges, refining charges, penalties and other costs. In prior 
periods these costs reduced average realized gold price per ounce sold. As these costs are included in 
cash operating costs (defined above), this adjustment to average realized gold price per ounce sold will 
result in greater comparability between metrics. Average realized gold price per ounce sold for 2021 and 
earlier  periods  has  been  adjusted  to  conform  with  presentation  in  subsequent  periods.  The  Company 
uses average realized gold price per ounce sold to better understand the price realized in each reporting 
period for gold sales. The most directly comparable IFRS measure is revenue.

Free Cash Flow

Free  cash  flow  is  a  non-IFRS  financial  measure.  The  Company  defines  free  cash  flow  as  net  cash 
generated  from  (used  in)  operating  activities  of  continuing  operations,  less  net  cash  used  in  investing 
activities of continuing operations before increases or decreases in cash from the following items that are 
not considered representative of our ability to generate cash: term deposits, restricted cash, cash used for 
acquisitions or disposals of mineral properties, marketable securities and non-recurring asset sales. The 
Company discloses free cash flow as it believes this measure is a useful indicator of its ability to operate 
without  reliance  on  additional  borrowing  or  usage  of  existing  cash.  The  most  directly  comparable  IFRS 
measure is net cash generated from (used in) operating activities of continuing operations. 

Working Capital

Working capital is a non-IFRS financial measure. The Company defines working capital as current assets 
less current liabilities. Working capital does not include assets held for sale and liabilities associated with 
assets  held  for  sale.  The  Company  discloses  working  capital  as  it  believes  this  measure  is  a  useful 
indicator of the Company’s liquidity. The most directly comparable IFRS measures are current assets and 
current liabilities.

Environmental, Social and Governance

Governance

Eldorado focuses on contributing to the sustainable development of the communities and regions where 
we work  by fostering safe, inclusive and innovative operations, engaging with communities, responsibly 
producing  products  and  maintaining  or  restoring  healthy  natural  environments.  We  implement  best 
available  technology  in  regards  to  environmental  practices  such  as  dry-stack  tailings,  and  invest  in 
building  capacity  in  areas  such  as  infrastructure,  education  and  healthcare  to  create  a  positive  lasting 
legacy everywhere we operate.

14

Our  strong  governance  systems,  including  policies,  frameworks  and  transparent  disclosure  practices 
underpin  our  environmental,  social  and  governance  (“ESG”)  efforts.  The  Board  of  Directors  works  to 
utilize  the  diverse  perspectives  and  experiences  of  directors  in  its  oversight  of  Eldorado’s  business  and 
sustainability  activities,  and  has  increased  its  focus  on  integrating  sustainability  performance  into 
governance models and compensation. Strong corporate governance and a commitment to transparency 
are  the  core  of  our  business.  Eldorado’s  Sustainability  Committee  and  Corporate  Governance  and 
Nominating Committee of the Board of Directors are responsible for overseeing Eldorado’s ESG activities.

Eldorado  Gold’s  Sustainability  Committee  comprises  selected  members  of  the  Board  of  Directors. Their 
task  is  to  oversee  and  monitor  the  environmental,  health,  safety,  social,  human  rights  and  other 
sustainability  policies,  practices,  programs  and  performance  of  the  Company.  The  Sustainability 
Committee  is  also  responsible  for  overseeing  matters  related  to  climate  change.  The  whole  Board  is 
aligned with management in ensuring our workplaces are safe, secure and our people are healthy.

ESG Frameworks

In 2020, Eldorado developed a Sustainability Integrated Management System (“SIMS”), which is a global 
framework that outlines a common set of standards by which we  operate. SIMS was founded on, formed 
and fostered through our values of integrity, collaboration, drive, agility and courage. SIMS was developed 
with collaboration from across the organization and began implementation in 2021.

In  2021,  Eldorado  launched  SIMS  globally  and  conducted  on-site  assessments  with  corporate  and  site 
teams  to  evaluate  alignment  with  SIMS  standards  and  develop  corrective  action  plans.  SIMS  Self-
assessments  were  conducted  at  each  operating  site,  and  included  participation  from  site  management 
teams, corporate management and subject matter experts.

In  2021,  Eldorado  also  launched  its  Sustainability  Framework,  which  articulates  Eldorado  sustainability-
related commitments. The framework is comprised of 4 pillars, including: Safe, Inclusive and Innovative 
Operations;  Engaged  and  Prosperous  Communities;  Responsibly  Produced  Products;  and  Healthy 
Environment Now and for The Future.

Eldorado also developed a Climate Change Strategy and continued the development and implementation 
of  an  Energy  and  Carbon  Management  System  through  setting    climate-related  targets  and 
operationalizing  governance,  management,  and  programs  related  to  climate  change  mitigation  and 
adaptation. In February 2022, Eldorado published its first Climate Change & GHG Emissions Report(the 
“Climate  Change  Report”)  aligned  with  the  Task  Force  on  Climate-Related  Financial  Disclosures 
(“TCFD”).  The  Climate  Change  Report  details  Eldorado’s  governance,  management,  risks,  strategy, 
metrics and targets related to climate change.

More information on our ESG frameworks can be found on our website. 

15

Health, Safety and Environmental Initiatives 

The  health  and  safety  of  our  employees  and  local  stakeholders  is  a  key  priority  of  Eldorado.  We  are 
committed  to  the  highest  health  and  safety  standards,  strictly  adhere  to  the  most  stringent  safety 
regulations and have systems in place to promote a culture of safety. Further information on our health 
and 
sustainability  website: 
sustainability.eldoradogold.com

safety  measures 

and  metrics 

found 

can 

our 

be 

in 

Eldorado is committed to supporting the protection of international human rights through best practices in 
all  of  our  business  activities.  While  governments  have  the  primary  responsibility  for  protecting  and 
upholding the human rights of their citizens, Eldorado recognizes its responsibility to respect human rights 
everywhere we operate. In addition, we recognize that we have an opportunity to promote human rights 
where we can make a positive contribution. Eldorado adheres to the World Gold Council’s Conflict Free 
Gold Standard, and produces an annual externally-assured Conflict Free Gold Report confirming that the 
Company’s operations do not contribute to unlawful armed conflict or human rights abuses. 

In 2021, Eldorado engaged an independent third-party to conduct Human Rights Impact Assessments at 
its  Turkish  and  Canadian  operations,  and  a  similar  assessment  was  conducted  at  Eldorado’s  Greek 
operations in 2022. 

local  community 
Eldorado  Gold’s  properties  are  routinely 
representatives to determine that the properties are in compliance with applicable laws and regulations. In 
addition,  Eldorado  conducts  internal  inspections  and  participates  in  external  audits  to  assess  the 
Company’s conformance with its Policies and Standards. 

inspected  by  regulators  along  with 

Our  tailings  facility  monitoring  programs  include  collecting  and  analyzing  geotechnical,  hydrological  and 
environmental data from across our facilities.  Physical inspections by site personnel and equipment such 
as piezometers and  other  sensors may be used  to  collect data.  Our monitoring programs continuously 
assess the stability of tailings materials as well as dam structures and related infrastructure.

In accordance with the Mining Association of Canada’s Guide to the Management of Tailings Facilities, as 
well as applicable regulations in the jurisdictions where we operate, our tailings facilities regularly undergo 
independent  reviews  and  third-party  inspections  by  experts  and  government  authorities.  These  reviews 
assess  the  stability  and  structural  integrity  of  our  tailings  facilities  and  note    improvements  that  may  be 
made to further mitigate risks. For further information about Eldorado’s tailings facilities, please see our 
“Tailings Facilities and Stewardship Overview”, which has been produced in accordance with the Church 
of England Pension Fund and the Swedish Council (https://www.eldoradogold.com/responsibility).

Prior  to  and  throughout  a  mine’s  operation,  we  conduct  research  to  establish  best  practices  for  mine 
reclamation and closure. Whenever possible, remediation and reclamation will begin in parallel with other 
work  being  carried  out  across  the  mine.  After  a  mine  site  is  permanently  closed,  we  conduct  further 
environmental monitoring and reclamation activities, as required by the mine’s EIA and mine licenses, so 
that  the  environment  can  successfully  transition  to  a  productive  ecosystem.  Eldorado  Gold  also  has 
closure plans for all of its operations. These closure plans assist us to properly estimate the key activities 
and costs associated with implementing the required closure provisions

More  information  on  our  health  and  safety,  social,  and  environmental  initiatives  can  be  found  on  our 
Sustainability Website: sustainability.eldoradogold.com 

Our Workforce

At the end of 2022, we directly employed 4,751 employees and contractors worldwide. The vast majority 
of our workforce are nationals of the countries where we operate, and many of our employees are from 
local communities near our operations.

16

We have permanent employees and contractors in seven countries. The table below shows the number of 
personnel working at our operations by country at December 31, 2022.

Türkiye
Canada
Greece
Romania
Netherlands
Total

Employees
1,341
533
992
66
5
2,937

Contractors
1,052
217
524
21
0
1,814

Total
2,393
750
1,516
87
5
4,751

To provide a healthy and safe work environment, our workforce is trained on a regular and ongoing basis. 
These training programs emphasize health and safety, accident avoidance and skills development.

Material Properties

Kişladağ

Technical Report

The scientific and technical information regarding Kışladağ in this AIF is primarily derived from or based 
upon  the  scientific  and  technical  information  contained  in  the  technical  report  titled  “Technical  Report, 
Kışladağ  Gold  Mine,  Turkey”  with  an  effective  date  of  January  17,  2020  (Kışladağ  Technical  Report) 
prepared by Stephen Juras, Ph.D., P.Geo., Paul Skayman, FAusIMM, David Sutherland, P.Eng., Richard 
Miller, P.Eng. and Sean McKinley, P.Geo., are all “Qualified Persons” under NI 43-101. Jaime Awmack,  P. 
Eng.  is  responsible  for  the  scientific  and  technical  information  previously  prepared  by  Paul  Skayman; 
Terry  Cadrin,  P.  Eng.  is  responsible  for  the  scientific  and  technical  information  previously  prepared  by 
Richard Miller. Ertan Uludag, P.Geo is responsible for the scientific and technical information (except from 
section 14.7) previously prepared by Stephen Juras, Ph.D., P.Geo.  Sean McKinley, P.Geo. is responsible 
from Section 14.7 which was previously prepared by Stephen Juras, Ph.D., P.Geo. Jaime Awmack, Terry 
Cadrin and Ertan Uludag are “qualified persons” for the purposes of NI 43-101. David Sutherland, Sean 
McKinley, Jaime Awmack, Terry Cadrin, and Ertan Uludag are all employees of the Company.

The Kışladağ Technical Report is available under Eldorado Gold’s name on SEDAR and EDGAR.

Property Description, Location and Access

The Kişladağ gold mine has been an operating open pit mine in commercial production since 2006 with 
surface  facilities  consisting  of  a  crushing  plant,  heap  leach  pads  and  an  adsorption,  desorption, 
regeneration (ADR) plant, along with ancillary buildings.

Kişladağ is located in west-central Türkiye lying 180 km to the west of the Aegean coast between Izmir 
and Ankara. The Project site lies 35 km southwest of the city of Uşak, which has a greater area population 
of approximately 370,000 inhabitants and near the village of Gümüşkol. The mine site sits on the western 
edge of the Anatolian Plateau at an elevation of approximately 1,000 m, in gentle rolling topography. The 
climate in this region is arid with warm dry summers and mild wet winters.

There are no permanent water bodies in the area and water supply is limited to ephemeral streams and 
shallow  seasonal  stock  ponds.  Water  is  supplied  to  the  mine  from  various  well  fields  with  a  capacity  of 
approximately  280  m3  per  hour. A  dam  was  constructed  in  partnership  with  the  water  authority  in  2016 
and is connected to the site to serve as an additional reservoir to support operations.

The Turkish Electricity Distribution Corporation provides power to the site via two transmission lines from 
the Uşak industrial zone, 154 kV (27.7km) and 34.5 kV (25km).

The Kişladağ Project land position consists of a single operating license, number 85995, with a total area 
of 17,192 ha. According to Turkish mining law, Tüprag retains the right to explore and develop any mineral 
resources  contained  within  the  license  area  provided  fees  and  taxes  are  maintained.  The  license  was 
issued  on April  9,  2003  and  renewed  on  May  10,  2012  and  is  currently  set  to  expire  on  May  10,  2032. 

17

Duration of mining license can be extended if the mine production is still going on at the end of license 
period.

No environmental liabilities have been assumed with the Project.

The current project Environmental Impact Assessment (EIA) area covers 2,509 ha. The land is classified 
as  forestry  (49%),  treasury  (7%),  with  the  remaining  area  belonging  to  private  land  holders.  As  of 
December 31, 2022, Tüprag is the majority owner of private land within the concession. The scope of the 
existing EIA is sufficient to accommodate envisioned heap leach pad Project.

History

In-depth exploration began in 1997. More recently in 2020, the Company announced a revised mine plan 
encompassing  a  15-year  mine  life  at  Kışladağ  supported  by  new  mineral  reserve  estimates  that  were 
based  on  the  completed  long-cycle  heap  leach  testwork  and  the  replacement  of  the  tertiary  crushing 
circuit with a high-pressure grinding roll (“HPGR”) circuit. As a result of the decision to not advance with 
construction  of  a  mill,  an  impairment  reversal  of  $100.5  M  was  recognized  as  at  December  31,  2019 
relating  to  the  previous  impairment  of  the  leach  pad  and  related  plant  and  equipment.  An  additional 
impairment charge of $15.3M was also recorded as at December 31, 2019 relating to capitalized costs of 
the  mill  construction  project.  In  Q1  of  2021,  two  additional  CIC  (carbon-in-column)  trains  installed 
successfully. The installation of a new carbon regeneration kiln was completed in Q2 of 2021 to support 
improved  gold  recoveries  in  the  circuit.  In  Q4  of  2021,  HPGR  commissioned  and  started  working 
replacing  the  tertiary  crushing  circuit.  North  Heap  Leach  Pad  (“NHLP”)  construction  remains  on  track 
throughout 2022 and is expected to be ready to stack by mid 2023.  In 2022, Kışladağ stacked 11.3 Mt of 
ore and produced 135,801 ounces of gold.

Geological Setting, Mineralization and Deposit Types

Kışladağ gold mine is a gold-only porphyry deposit located in the eroded Miocene Beydağı stratovolcano 
in  western  Türkiye.  The  gold  mineralization  occurs  mainly  within  monzonite  intrusive  rocks  emplaced 
within and above pre-Cretaceous Menderes metamorphic rocks. Deformation within the Beydağı volcanic 
sequence is minor in and around the deposit. Stratigraphic layering dips gently radially outward from the 
eroded center of the volcanic system, with no evidence of fault-related tilting.

The Kışladağ deposit is hosted by a suite of nested subvolcanic monzonite porphyry intrusions that are 
subdivided into Intrusions #1, #2, #2A, and #3. Intrusion #1 is the oldest, and generally best mineralized 
phase.  It  forms  the  core  of  the  system  and  is  cut  by  the  younger  porphyritic  intrusions.  It  is  an  E-W 
oriented elongate elliptical body (~1,300 m x ~500 m), and in the subsurface has a sill- like form intruding 
along  the  contact  of  the  basement  and  volcanic  package. At  depth,  the  main  body  extends  beyond  the 
current limit of drilling (~1,000 m).

Alteration  comprises  an  overlapping  zoned  system  that  contains  a  high  temperature  potassic  core,  an 
outer white mica-tourmaline zone and pervasive argillic alteration. The latter is particularly dominant in the 
western upper levels and throughout much of the surrounding volcanic sequence. Within the deposit, the 
largest  zone  of  intense  kaolinite  alteration  is  focused  in  Intrusion  #2A  and  a  second  smaller  zone  is 
focused in the southwest corner of the pit within Intrusion #1. Montmorillonite commonly overprints biotite 
in the potassic alteration zone. Porphyry-style sheeted to stockwork quartz veins occur with the potassic 
and white mica-tourmaline alteration zones.

Gold is very fine grained at Kışladağ. Gold in the argillic alteration occurs primarily with pyrite whereas in 
the  white  mica  tourmaline  alteration  the  gold  grains  occur  with  pyrite  and  muscovite.  In  the  potassic 
samples, the majority of gold is hosted in K-feldspar.

Exploration

Tüprag  discovered  the  Kışladağ  deposit  in  the  late  1980’s  during  a  regional  grassroots  exploration 
program  focusing  on  Late  Cretaceous  to  Tertiary  volcanic  centres  in  western  Türkiye  .  It  selected  the 
prospect area on the basis of Landsat-5 images that had been processed to enhance areas of clay and 
iron  alteration,  followed  by  regional  stream  sediment  and  soil  sampling  programs.  Preliminary  soil 
sampling programs identified a broad 50 ppb gold anomaly within a poorly exposed area now known to 
directly overlie the porphyry deposit. Early exploration of the deposit area included excavation of trenches 
to better characterize the soil anomaly, and ground geophysical surveys including IP-resistivity, magnetic 
and radiometric surveys.

18

Recent exploration work was limited to a regional airborne geophysical survey that included the Kışladağ 
property as part of the survey grid. No new targets were identified within the license area.

Drilling

Several drilling campaigns by both diamond core drilling and reverse-circulation (“RC”) drilling took place 
from 1998 through 2016 for a total of 198,000 m of which 38% was drilled in 2007 to 2010 and 26% in 
2014 to 2016. It is this later drilling, mostly core holes, that provided information to enable conversion of 
the mineral resource to reserves.

Diamond drilling in Kışladağ was done with wire line core rigs and mostly of HQ size. Drillers placed the 
core  into  wooden  core  boxes  with  each  box  holding  about  4  m  of  HQ  core.  Geology  and  geotechnical 
data were collected from the core and core was photographed (wet) before sampling. SG measurements 
were  done  approximately  every  5  m.  Core  recovery  in  the  mineralized  units  was  excellent,  usually 
between  95%  and  100%.  The  entire  lengths  of  the  diamond  drill  holes  were  sampled  (sawn  in  half  by 
diamond  saw).  The  core  library  for  the  Kışladağ  deposit  is  kept  in  core  storage  facilities  on  site.  Core 
recovery in the mineralized units was excellent, usually between 95% and 100%.

Sampling, Analysis and Data Verification

Samples  were  prepared  at  Eldorado’s  in-country  preparation  facility  near  Çanakkale  in  north-western 
Türkiye  . A  Standard  Reference  Material  (SRM),  a  duplicate  and  a  blank  sample  were  inserted  into  the 
sample  stream  at  every  8th  sample.  From  there  the  sample  pulps  were  shipped  to  the  ALS  Chemex 
Analytical  Laboratory  in  North  Vancouver  until  April  2015  and  Bureau  Veritas  (formerly  Acme  Labs)  in 
Ankara since then. All samples were assayed for gold by 30 g fire assay with an AA finish and for multi-
element determination using fusion digestion and ICP analysis.

Monitoring of the quality control samples showed that all data were in control throughout the preparation 
and analytical processes. In Eldorado’s opinion, the QA/QC results demonstrate that the Kışladağ deposit 
assay database is sufficiently accurate and precise for resource estimation.

Mineral Processing and Metallurgical Testing

The Kişladağ Project is an open pit mine and heap leach operation with a three-stage crushing plant. The 
process plant will continue to operate as a three-stage crushing plant but the third stage will be replaced 
by  a  high  pressure  grinding  rolls  circuit  (HPGR).  Ore  is  conveyed  to  a  leach  pad  and  irrigated  with 
cyanide  solution,  solution  is  recovered  and  processed  in  an  adsorption  desorption  regeneration  (ADR) 
and  electrowinning  circuit  to  produce  gold  doré.  The  crushing  circuit  will  process  12  to  13  Mt  of  ore 
annually.

Mineral Resource and Mineral Reserve Estimates

The  mineral  resources  of  the  Kişladağ  deposit  were  classified  using  logic  consistent  with  the  CIM 
Definition  Standards  for  Mineral  Resources  and  Mineral  Reserves  referred  to  in  National  Instrument 
43-101.  The  mineralization  of  the  project  satisfies  sufficient  criteria  to  be  classified  into  measured, 
indicated, and inferred mineral resource categories.

Inspection  of  the  Kişladağ  model  and  drillhole  data  on  plans  and  cross-sections,  combined  with  spatial 
statistical  work  and  investigation  of  confidence  limits  in  predicting  planned  annual  and  quarterly 
production, contributed to the setup of various distance to nearest composite protocols to help guide the 
assignment  of  blocks  into  measured  or  indicated  mineral  resource  categories.  Reasonable  grade  and 
geologic continuity is demonstrated over most of the Kişladağ deposit, which is drilled generally on 40 m 
to 80 m spaced sections. Blocks were classified as indicated mineral resources where blocks containing 
an estimate that resulted from samples spaced within 80 m and from two or more drill holes. Where the 
sample spacing was about 50 m or less, and the grade estimated were from at least three drill holes, the 
confidence in the grade estimates and lithology contacts were the highest and were thus permissive to be 
classified as measured mineral resources.

All  remaining  model  blocks  containing  a  gold  grade  estimate  were  assigned  as  inferred  mineral 
resources.

A test of reasonableness for the expectation  of  economic extraction was made on the Kişladağ mineral 
resources by developing a series of open pit designs based on optimal operational parameters and gold 

19

price  assumptions.  A  pit  design  based  on  $1,800/oz  Au  and  heap  leaching  was  chosen  to  constrain 
mineral resources likely to be mined by open pit mining methods. Eligible model blocks within this pit shell 
were evaluated at an open pit resource cut-off grade of 0.25 g/t Au.

The Kişladağ mineral resources as of September 30, 2022 are shown in Table 1-1. The Kişladağ mineral 
resource is reported at a 0.25 g/t Au cutoff grade with a resource pit shell for measured, indicated and 
inferred mineral resources

Table 1-1: Kişladağ Mineral Resources, as of September 30, 2022 

Mineral Resource Category

Measured

Indicated

Measured & Indicated

Inferred

Resource
(t x 1,000)

300,070

44, 408

344,478

7,529

Grade
Au
(g/t)

0.61

0.50

0.60

0.44

Contained
Au
(oz x 1,000)

5,895

708

6,603

107

The  operation  uses  conventional  open  pit  techniques  to  feed  crushing  and  heap  leaching  circuits  to 
process  the  ore.  The  mineral  reserves  reported  in  this  section  are  based  upon  the  operation  of  high-
pressure grinding roll (HPGR)  since 2021.

The  open  pit  optimization  and  pit  design  was  completed  using  MineSight®  software  with  comparative 
checks  using  Whittle®  software.  No  dilution  was  included  in  the  conversion  of  mineral  resources  to 
mineral  reserves  as  the  block  modelling  methodology  (probability  assisted  constrained  kriging)  already 
accounts for dilution. Wall slope design incorporated inter-ramp slope angles by the usage of 15 sectors, 
created from analysis and modeling of geotechnical data collected over multiple years.

The mineral reserves for the deposit were estimated using a gold price of US$1,300/oz and are effective 
September 30, 2022. The mineral reserves are reported using a cut-off grade of 0.18 g/t recoverable gold 
grade for ore that will be processed by heap leaching. Mineral reserves are summarized in Table 1-2. The 
mineral reserves as reported are derived from and are included in the mineral resources.

Table 1-2: Kişladağ, Mineral Reserves Effective September 30, 2022

Mineral Reserves Category

Proven

Probable

Proven & Probable

Ore
(t x 1,000)

173,443

12,563

186,006

Operations

Grade 
Au
(g/t)

0.69

0.53

0.68

Contained 
Au
(oz x 1,000)

3,856

213

4,069

Kışladağ  is  a  large  tonnage,  low  grade  operation.  Mining  and  processing  activities  operate  24  hours  a 
day,  seven  days  a  week.  The  mining  operation  is  a  standard  truck  and  shovel  operation  using  owner 
equipment  and  labour. All  mined  rock  requires  blasting.  The  blast  holes  are  sampled  and  analyzed  in-
house for detailed grade control. Ore is processed in a standard heap leach facility as follows:

•

•

All ore is fed into a conventional two-stage crushing and screening plant, with a third stage being 
the  High  Pressure  Grinding  Rolls  (“HPGR”)  which  is  coupled  with  an  oversize  screen  for  edge 
product  recirculation,  for  size  reduction  as  fine  as  80%  passing  6.3  mm.  Crushed  ore  is 
transported  via  overland  conveying  and  stacked  on  the  leach  pad  with  a  radial  stacker  in  10  m 
high lifts;
The  heap  leach  pad  has  a  two-part  liner  system  consisting  of  a  layer  of  compacted  low 
permeability  clay  soil  or  geosynthetic  clay  liner,  and  a  2  mm  thick  polyethylene  membrane  liner 
textured on both sides for stability toe areas, and for regular areas non-textured or in some cases 
single  sided  textured  linear  low  density  polyethylene  synthetic  liner.  HDPE  liner  is  also  used 

20

where the membrane will be subjected to sunlight for an extended period. The current permitted 
stack height is 120 m, increased from 60 m as a result of the 2014 EIA addendum. Interlift liners 
are  installed  within  the  leach  pad  to  control  pregnant  leach  solution  contact  with  spent  ore. 
Currently all leaching is done on the South Leach Pad. A North Leach Pad is under construction 
and is expected to be operated concurrently once completed in 2023.
Reagents used in leaching include lime, cyanide and cement. Ore is leached with diluted cyanide 
solution  applied  by  drip  emitters  with  gold  recovery  in  a  conventional  carbon  adsorption  facility 
ADR  plant  using  a  standard  Zadra  process  including  pressure  stripping,  electrowinning  and 
smelting; and
The final product is a gold doré bar, which sees further processing to 99.95% purity in domestic 
refineries.

•

•

The  HPGR  circuit  reached  commercial  production  in  December  2021.  Throughout  2022,  belt 
agglomeration  using  cement  has  been  undertaken  to  improve  leaching  permeability  and  54”  materials 
handling  equipment  was  added  to  improve  stacking  rate  on  the  pad.  In  2023,  fine  ore  in  plant 
agglomeration circuit is expected to be operational to further optimize and improve the HPGR circuit.  

Infrastructure

The project does not expect to upgrade the existing access road, power or water supplies. A north leach 
pad  facility,  process  and  collection  ponds  is  being  constructed  approximately  600  m  north  of  the  south 
heap leach and will be accessed by an extension of the overland conveyor from the south leach pad to 
the north leach pad.

The  South  Rock  Dump  (SRD)  is  centered  about  1  km  southwest  of  the  open  pit  and  currently  has 
remaining  capacity of 7 Mt within the permit boundaries. A new North Rock Dump (NRD) on the mountain 
west of the leach pads is currently being constructed. Designed to a capacity of 200 Mt, combined with 
the  remaining  SRD  capacity,  there  will  be  sufficient  capacity  to  hold  the  waste  rock  generated  in  the 
current mine plan. The NRD can be expanded to contain more waste rock if necessary.

The site is bounded by a series of collection ditches to divert non-contact water around the site to reduce 
the volume of contact water. All contact water is collected from the mine site and pit inflows and sent to 
collection ponds at the treatment plant. The treatment plant is located north of the existing ADR plant with 
a capacity of 625 m3/hr. On site there are numerous ponds to collect process streams (barren and 
pregnant solutions at the ADR plant), contact water, non-contact water, and surge ponds for storm events. 
The ponds were sized based on a 100-year storm event with additional capacities for storage and 
process surges.

Costs

Production, cash operating cost per ounce, and sustaining capital for 2022 and forecasts for 2023 are as 
follows:

Production
Cash Operating Cost per ounce sold
Sustaining Capital

2022
135,801 oz
$ 773
$ 14.7 M

2023 Forecast
160,000 -170,000 oz
$ 750 – 850
$ 14 – 19 M

In 2023, Kisladag is expected to mine and place on leach approximately 12.5 to 13.0 million tonnes of ore 
at  an  average  gold  grade  of  0.70  to  0.75  grams  per  tonne.  With  the  commissioning  of  the  enhanced 
metallurgical  process  circuit,  including  the  High-Pressure  Grinding  Roll,  additional  conveyors,  and  the 
agglomeration  drum,  average  recoveries  in  2023  are  expected  to  increase.  In  addition  to  increased 
mining and processing costs as a result of higher throughput and lower grades, cash operating costs per 
ounce in 2023 also reflect increases in labour rates, utility costs, consumable costs, inflation and foreign 
exchange volatility relative to 2022.

Planned  2023  sustaining  capital  of  $14  to  $19  M  is  primarily  related  to  equipment  overhauls  and 
processing  improvements.  Planned  2023  growth  capital  of  $110  to  $120  M  includes  the  continuation  of 
the  waste  stripping  campaign,  the  expansion  of  the  North  Leach  Pad,  North  adsorption-desorption  and 
recovery plant construction, agglomeration, and onsite building relocation efforts for pit expansion.

21

Efemçukuru

Technical Report

The  scientific  and  technical  information  regarding  Efemçukuru  in  this  AIF  is  primarily  derived  from  or 
based  upon  the  scientific  and  technical  information  contained  in  the  technical  report  titled  “Technical 
Report, Efemçukuru Gold Mine, Turkey” with an effective date of December 31st, 2019 prepared by David 
Sutherland,  P.  Eng,  Paul  J.  Skayman,  FAusIMM,  Sean  McKinley,  P.  Geo,  Imola  Götz,  P.Eng,  and  Ertan 
Uludag,  P.  Geo,  all  of  whom  are  “Qualified  Persons”  under  NI  43-101.  The  report  is  available  under 
Eldorado Gold’s name on SEDAR and EDGAR. Terry Cadrin, P. Eng. is responsible for the scientific and 
technical  information  previously  prepared  by  Imola  Gotz;  Peter  Lind,  P.  Eng.  is  responsible  for  the 
scientific  and  technical  information  previously  prepared  by  Paul  Skayman;  and  both  Terry  Cadrin  and 
Peter Lind are “qualified persons” for the purposes of NI 43-101. David Sutherland, Sean McKinley, Ertan 
Uludag, Terry Cadrin, and Peter Lind are all employees of the Company. 

Property Description and Location

The  Efemçukuru  mine  has  been  an  operating  underground  mine  in  commercial  production  since  2011 
with facilities consisting of an underground crushing plant, milling and flotation plant, filtration and paste 
backfill plant, and water treatment plant, along with ancillary buildings.

The Efemçukuru mine site is situated within the Aegean climatic zone, which is characterized by hot and 
dry  summers  and  warm  and  rainy  winters.  The  mine  is  located  in  İzmir  province  in  western  Türkiye, 
approximately 20 km from İzmir, near the village of Efemçukuru (Figure 1-1). Access to the mine site is via 
approximately 40 km of paved roads from the city of Izmir to the northeast and county of Menderes to the 
east. Alternative  accesses  are  from  the  Seferihisar  highway  to  the  west  and  Izmir-Kavacık  road  to  the 
northeast.  Water  is  supplied  from  onsite  water  treatment  sourced  largely  from  underground  dewatering 
and site collection ponds, the plant requires 75 m3 of water per hour.

Power from the national grid is connected at Çamlı village with a 34.5 kV transmission line; the 15 km line 
was constructed by Tüprag in 2011 and transferred to the electrical authority.

The Efemçukuru Project land position consists of a single operating license, number 51792, with a total 
area  of  2261.49  ha  as  of  December  2018. According  to  Turkish  mining  law,  Tüprag  retains  the  right  to 
explore and develop any mineral resources contained within the license area provided fees and taxes are 
maintained. The license was issued on April 20, 1999 and renewed on August 19, 2013 and is currently 
set to expire on August 19, 2033. Within the 126.5 ha operating area, forestry land makes up about 80%, 
treasury  land  makes  up  approximately  1%.  The  remaining  area  is  private  land  and  as  of  May  2018  is 
100% owned by Tüprag.

No  environmental  liabilities  have  been  assumed  with  the  Project.  The  Project  is  fully  permitted  with  no 
additional permits currently required. All infrastructure required to operate under the reserves disclosed in 
this report fall under the scope of the existing EIA and operating license.

History

In  1992,  Tüprag  discovered  the  deposit  while  carrying  out  reconnaissance  work  in  western  Türkiye.  In 
2020,  column  flotation  cells  were  installed  and  commissioned.  In  2022,  resource  conversion  drilling  at 
Kokarpinar and Batı Veins converted 176,000 ounces of gold to Measured & Indicated category.  In 2022, 
Efemçukuru processed 544,450 tonnes of ore and produced 87,685 payable ounces of gold.

Geological Setting, Mineralization and Deposit Types

The Efemçukuru gold mine, an intermediate sulfidation epithermal vein deposit, is hosted in the center of 
a  broadly  NE-SW  trending  horst  known  as  the  Seferihisar  Horst,  which  regionally  exposes  basement 
rocks  of  the  Bornova  Flysch  in  the  Menderes  Massif.  The  flysch  predominantly  comprises  lower 
greenschist  facies  schist  with  intercalations  of  mudstone,  fine-grained  sandstone,  limestone  and  marly 

22

sandstone.  Bedding  dip  directions  of  the  flysch  sequence  across  the  entire  Seferihisar  Horst  outline  a 
broad, asymmetric NE-trending syncline.

Local geology consists of intermediate sulfidation veins hosted by a low-grade metamorphic sequence of 
very  fine-grained,  black  to  dark  grey  shales  to  phyllite  and  schist  that  have  been  locally  folded  and 
intruded by rhyolite dikes. Mineralogy of the phyllites is fine-grained quartz, feldspar, muscovite, chlorite 
and  rare  biotite.  The  mineralogy  of  the  schist  is  similar  to  the  phyllite,  comprising  strongly  deformed 
quartz,  feldspar,  chlorite  and  muscovite.  A  calc-silicate  alteration,  locally  termed  hornfels,  occurs  in  a 
broadly  NW-trending  pattern  in  the  center  of  the  deposit  area.  The  alteration  commonly  occurs  as 
alternating  dark  green  and  tan-grey  bands  within  meta-sedimentary  rocks.  The  contact  between  calc-
silicate  alteration  and  phyllite  is  gradational.  Rhyolite  occurs  throughout  as  1  to  5  m-wide  NW-striking 
dikes.  Contacts  of  the  rhyolite  dikes  with  the  flysch  units  are  usually  sharp,  two  major  broadly  NW-SE 
striking epithermal vein systems occur at Efemçukuru, namely Kestane Beleni and Kokarpınar, with strike 
extents  of  approximately  2  km  and  4  km  respectively.  Both  veins  cut  the  rhyolite  dikes,  calc-silicate 
alteration and unaltered phyllite and schist. At surface, the veins are up to 5m wide and occur as multi-
phase,  brecciated,  banded  crustiform-colloform,  and  massive  quartz-rhodochrosite  veins. The  individual 
epithermal  veins  within  these  vein  systems  contain  multiple  ore  shoots  with  zoned  mineral  and  metal 
distributions  and  a  complex  paragenesis.  The  2  km  long  Kestane  Beleni  vein  hosts  the  major  gold 
resource and reserve at Efemçukuru and comprises four ore shoots: South Ore Shoot (SOS), Middle Ore 
Shoot (MOS), North Ore Shoot (NOS) and Kestane Beleni Northwest (KBNW). The Kestane Beleni vein 
has  a  distinct  mineralogical  zonation  with  the  proportions  of  Mn-silicate  and  carbonate  and  sulfide  vein 
material  varying  across  the  vein  system.  Mn-rich  vein  assemblages  are  most  abundant  in  the  upper 
portions  of  the  SOS,  whereas  the  sulfide  content  of  the  MOS  and  NOS,  particularly  at  depth,  is  much 
higher.

The  Efemçukuru  gold  mine  has  seen  numerous  diamond  drill  campaigns  since  1992.  A  total  of  5,255 
exploration  and  resource  delineation  drillholes,  drilled  from  surface  and  underground  locations  and 
totaling 694,318 m, have been drilled to 2022. Infill drilling programs, designed to increase the geologic 
confidence  in  gold  grade  distribution  and  mineralization  contacts  just  ahead  of  mining,  generally  drill 
40,000  m  annually  from  underground  stations.  These  programs  also  convert  indicated  resources  to 
measured resources.

All  samples  from  the  Efemçukuru  gold  mine  drilling  are  assayed  for  gold  by  30  g  fire  assay  with  an AA 
finish for multi-element determination using fusion digestion and inductively coupled plasma spectroscopy 
(ICP) analysis. Samples that returned assays greater than 10 ppm were re-assayed by fire assay with a 
gravimetric  finish.  Eldorado  employs  a  comprehensive  QA/QC  program  as  part  of  the  assaying 
procedure,  involving  regular  insertion  of  Certified  Reference  Materials  (CRMs),  duplicates  and  blank 
samples. Site geologists regularly monitor the performance of CRMs, blanks and duplicates as the assay 
results arrive on site. In Eldorado’s opinion, the QA/QC results demonstrate that the Efemçukuru mine’s 
assay database is sufficiently accurate and precise for the resource estimation.

Another  form  of  data  verification  is  the  reconciliation  to  production  of  mined  portions  of  the  resource 
model.  Annual  reconciliation  records,  especially  since  2016,  show  excellent  performance  between  the 
resource  model  and  milled  production.  These  results  clearly  demonstrate  that  the  Efemçukuru  data 
management and QAQC protocols produce highly verifiable data that form the basis of quality resource 
estimation at Efemçukuru mine.

Mineral Resources and Reserves Estimates

The  mineral  resource  estimates  for  Efemçukuru  consist  of  3D  block  models  formed  on  the  Kestane 
Beleni,  Kokarpinar  and  Batı  epithermal  vein  systems.  Creation  of  these  models  utilized  a  commercial 
mine planning software package (Geovia Gems). Currently, mining only occurs within the Kestane Beleni 
vein  system.  Gold  mineralization  at  Efemçukuru,  primarily  occurring  in  the  principal  veins,  can  only  be 
confirmed through assays. Domains to control grade interpolation are, by necessity, grade based. For the 
Efemçukuru  mineralization,  creation  of  the  modeling  domains  used  a  2.0  g/t  Au  grade  threshold  and 
general  vein  geometry.  Risk  posed  by  extreme  gold  grades  was  examined. The  examination  showed  a 
risk  does  exist  and  was  mitigated  by  a  series  of  assay  gold  grade  caps  (40  to  200  g/t).  Prior  to  grade 
interpolation, the assay data were composited into 1 m fixed length composites.

Modelling  consisted  of  grade  interpolation  by  ordinary  kriging  for  Kestane  Belani  domains  and  inverse 
distance weighting to the second power (ID) in the remainder of the zones where data was too limited to 

23

create  correlograms.  Nearest-neighbour  (NN)  grades  were  also  interpolated  for  validation  purposes.  No 
grades  were  interpolated  outside  the  modeling  domains.  The  search  ellipsoids  were  oriented 
preferentially to the orientation of the vein in the respective domains. A two- pass approach was instituted 
for interpolation. The first pass required a grade estimate to include composites from a minimum of two 
holes from the same estimation domain. The second pass allowed a single hole to place a grade estimate 
in  any  block  that  was  uninterpolated  from  the  first  pass.  The  gold  model  was  validated  by  visual 
inspection,  checks  for  global  bias  and  local  trends  and  for  appropriate  levels  of  smoothing  (change-of-
support checks).

Exploration and resource conversion is active at Efemçukuru.  In recent years, a portion of the Bati vein 
has  been  converted  into  measured  and  indicated  resources.  Parts  of  the  Kokarpinar  zones  have  been 
upgraded into reserves and are now included in the most recent LOM plan.

The  mineral  resources  of  the  Efemçukuru  mine  were  classified  using  logic  consistent  with  the  CIM 
definitions referred to in the National Instrument 43-101-Standards of Disclosure for Mineral Projects (NI 
43-101).  The  mineralization  of  the  project  satisfies  sufficient  criteria  such  that  it  can  be  classified  into 
measured, indicated, and inferred mineral resource categories.

Efemçukuru mine mineral resources, as of September 30, 2022, are shown in Table 1-1.The Efemçukuru 
mineral resources are reported at a 2.5 g/t Au cutoff grade

Table 1-1: Efemçukuru Gold Mine Mineral Resources, as of September  30, 2022

Mineral Resource Category

Measured

Indicated

Measured & Indicated

Inferred

Resource
(t x 1,000)

1,857

2,842

4,699

2,677

Grade Au
(g/t)

7.37

6.88

7.07

5.01

Contained Au
(oz x 1,000)

440

629

1,069

431

The  Efemçukuru  underground  has  mined  5.2  Mt  of  ore  at  an  average  grade  of  7.36  g/t  Au  as  of 
September 2022, using a combination of drift and fill and longhole open stoping methods. A planning cut-
off  value  (COV)  of  $104/t  NSR  or  $108/t  NSR  depending  on  long  hole  stoping  or  drift  and  fill  mining 
method  was  calculated  based  on  Eldorado’s  mineral  reserves  gold  price  of  $1,300/oz,  the  2022  budget 
costs and a steady state life of mine (LOM) production profile. The 2022 budget costs are supported by 
2021 actual production costs. Use of the Deswik Stope Optimizer software identified potentially mineable 
material in the form of mining shapes for both drift & fill (DAF) and longhole open stoping (LHOS) mining 
methods.  Dilution  was  captured  as  internal  dilution  (mining  shape)  and  planning  (overbreak). The  latter 
equaled 16%. A mining recovery factor of 96% was also implemented. Both of these factors are verified 
by regular reconciliation and stope closure analysis.

The  mineral  reserves  of  the  Efemçukuru  Project  were  classified  using  logic  consistent  with  the  CIM 
definitions referred to in the National Instrument 43-101-Standards of Disclosure for Mineral Projects (NI 
43-101).  The  mineralization  of  the  project  satisfies  sufficient  criteria  to  be  classified  into  proven  and 
probable  mineral  reserves.  Only  measured  and  indicated  mineral  resources  were  converted,  using 
appropriate  modifying  factors,  to  mineral  reserves.  The  mineral  reserves  are  inclusive  to  the  mineral 
resources.

24

 
The mineral reserve estimate is summarized in Table 1-2 and has an effective date of September 30, 
2022.

Table 1-2: Efemçukuru Mineral Reserves Effective September 30, 2022

Category

Ore
(t x 1,000)

Grade Au
(g/t)

Contained Au
(oz x 1,000)

Proven

Probable

Proven & Probable

1,567

1,617

3,184

5.59

5.01

5.30

282

260

542

Mineral Processing and Recovery Methods

The Efemçukuru operation is an underground mine with facilities consisting of an underground crushing 
plant,  milling  and  flotation  plant,  filtration  and  paste  backfill  plant,  and  water  treatment  plant,  along  with 
ancillary buildings. The process plant produces a gold-containing bulk sulphide rich flotation concentrate. 
Major sulfide minerals comprise pyrite, sphalerite and galena. A small percentage of chalcopyrite is also 
present.  Major  gangue  minerals  consist  of  quartz  and  manganese-  minerals.  Gold  is  generally  fine-
grained  and  primarily  associated  with  pyrite  and  galena.  Pyrite  and  sphalerite  generally  show  good 
liberation, with improving liberation for the fine size fractions. Galena also shows improving liberation for 
the fine size fractions.

Optimum  primary  grind  size  was  determined  to  be  80%  passing  63  µm.  The  reagents  used  in  flotation 
were; sodium bisulfite (NaHS) as sulfidizing agent, copper sulfate (CuSO4) as activator, xanthate (SIBX) 
as  collector,  S-8045  as  promoter  and  OrePrep  F-549  as  frother.  In  most  cases,  gold  recovery  is 
proportional to sulfur recovery and has averaged about 93 to 94% in recent years.

Run-of-mine  ore  is  crushed  underground  and  transferred  to  two  ore  storage  bins  on  surface  via  a 
conveyor. The two ore storage bins allow for blending of different ore types feeding the process plant feed 
to target a desirable gold/sulfur ratio and reduce contents of penalty elements for concentrate sales

The comminution circuit consists of a semi-autogenous grinding (SAG) mill operated in closed circuit with 
a pebble crusher, a ball mill operated in closed circuit with hydrocyclones and a flash flotation cell.

Ball  mill  discharge  is  treated  in  a  flash  cell  to  recover  the  fast-floating  liberated  sulfide  mineral  particles 
and prevent overgrinding of gold containing particles. Overflow from hydrocyclones is sent to a rougher/
scavenger flotation bank.

The  flotation  circuit  consists  of  a  rougher/scavenger  flotation  bank  and  two  parallel  cleaner  flotation 
banks. Concentrates from the flash flotation cell and the first two cells of the rougher/scavenger bank are 
combined and upgraded in cleaner bank 1. Rougher cells 3-6 concentrate are treated in cleaner bank 2. 
Concentrates from cleaner banks 1 and 2 are combined and sent to the column flotation as final cleaner.

Underflow  of  the  concentrate  thickener  is  filtered  and  the  filtered  concentrate  is  stored  in  big  bags  for 
shipping. The tailings are sent to a tailings thickener. The final tails are filtered. A portion of the tailings is 
used  in  the  underground  paste  backfill  plant,  and  the  rest  is  dry  stacked  in  the  tailings  storage  facility 
(TSF).

Column flotation as the third cleaner flotation stage has been successful at improving concentrate quality 
and reducing concentrate tonnage with negligible loss in gold recovery. The two 1.8 m (diameter) x 8 m 
(height) column flotation cells were installed in 2020 and can be operated in parallel or in series as the 
third cleaner flotation stage depending on plant requirements.

Infrastructure

The Project infrastructure is well established for LOM purposes.

25

Management  of  the  site  water  will  use  the  existing  ponds  and  an  additional  pond  at  the  tailings 
management facility (TMF). The water treatment plant is appropriately sized to include the new facilities. 
The constructed areas will be sloped and ditched appropriately to tie into the existing systems.

Existing ancillary buildings will continue to be utilized such as the warehouse and administration buildings. 
A new change room facility will be installed for the mill personnel.

Environmental

Tüprag  conducted  baseline  studies  throughout  the  early  2000’s  prior  to  development.  An  EIA  was 
submitted in 2005 and was approved with Environmental Positive Certificate being granted in September 
2005. Since mining began in 2011, Efemçukuru mine operations have routinely collected environmental 
data  outlined  in  the  Environmental  Management  Plan  (EMP)  and  submitted  data  to  the  relevant 
government agencies.

Tüprag  submitted  applications  for  revisions  to  the  EIA  and  received  approvals  for  the  revisions  in  2012 
and  2015  to  allow  for  larger  facilities. Amendments  to  the  Environmental  Licenses  were  requested  and 
granted in 2012, 2015, 2017, 2018 and 2020.

Costs

Production, cash operating cost per ounce, and sustaining capital for 2022 and forecasts for 2023 are as 
follows:

Production
Cash Operating Cost per ounce sold
Sustaining Capital

2022
87,685 oz
$ 701
$ 18.8 M

2023 Forecast
80,000 - 90,000 oz
$ 790 – 890
$ 10 – 15 M

In 2023, Efemcukuru is expected to mine and process approximately 530,000 to 550,000 tonnes of ore at 
an average gold grade of 5.50 to 6.00 grams per tonne. Cash operating costs per ounce in 2023 reflect 
increases in labour rates, utility costs, consumable costs, inflation and foreign exchange volatility. Planned 
sustaining  capital  expenditures  for  2023  of  $10  to  $15  M  include  underground  development  and 
equipment overhauls. Planned growth capital for 2023 of $7 to $10 M includes non-sustaining exploration 
expenditures for resource conversion drilling at Kokarpinar South and mine development. Exploration in 
2023  also  includes  resource  development  drilling  at  the  Kokarpinar,  Bati,  and  West  vein  systems,  and 
initial testing of several early-stage targets within the property boundary.

Olympias

Technical Report

The scientific and technical information regarding Olympias in this AIF is primarily derived from or based 
upon  the  scientific  and  technical  information  contained  in  a  technical  report  prepared  by  Eldorado  titled 
“Technical Report, Olympias Mine, Greece,” with an effective date of December 31, 2019. The report was 
prepared  by  the  following  Qualified  Persons  as  defined  by  NI  43-101:  David  Sutherland,  P.Eng.,  Ertan 
Uludag, P. Geo., Colm Keogh, P. Eng., Paul Skayman, FAusIMM, and Sean McKinley, P.Geo, and are all 
“Qualified  Persons”  under  NI  43-101,  and  is  available  on  SEDAR  and  EDGAR.  Peter  Lind,  P.  Eng.  is 
responsible  for  the  scientific  and  technical  information  previously  prepared  by  Paul  Skayman.  Victor 
Vdovin, P. Eng is responsible for scientific and technical information previously prepared by Colm Keogh.  
Both  Peter  Lind  and  Victor  Vdovin  are  “qualified  persons”  for  the  purposes  of  NI  43-101.  David 
Sutherland,  Ertan  Uludag,  Sean  McKinley,  Peter  Lind,  and  Victor  Vdovin  are  all  employees  of  the 
Company. 

Property Description, Location and Access

The  Property  is  located  within  the  Kassandra  Mines  complex  located  on  the  Halkidiki  Peninsula  of 
Northern  Greece. The  Olympias  mine  lies  9  km  north-northwest  of  the  Stratoni  port  and  loading  facility, 
accessed  by  a  paved  road  along  the  coast.  The  terrain  is  characterized  by  hills  rising  to  about  600  m 
above sea level, with steeply incised valleys.

26

The Property consists of mining concession numbers F13 and F14, which have a combined area of 47.27 
km2.  Hellas  Gold  has  been  granted  mining  rights  over  these  concessions  until  7  April  2024.  The 
concessions  are  conditionally  renewable  for  a  further  two  consecutive  periods  of  25  years  each.  Hellas 
Gold has ownership of a small portion of private land within the concessions.

In July 2011, the Ministry of Environment (MOE) formally approved the Environmental Impact Statement 
(EIS) submitted by Hellas Gold for the three Kassandra mines mine sites, being Olympias, Skouries, and 
Stratoni. This EIS is valid until July 26, 2025.  

For  production  to  commence,  the  MOE  required  the  submission  of  a  technical  study.  A  study  was 
submitted to the MOE and approved in early 2012. The installation permit for what was termed the Phase 
II process plant was issued on 22 March 2016. The Company received the operating permit for the Phase 
II  plant  in  September  2017,  allowing  commencement  of  commercial  production  operations.  Also,  in 
September 2017 the Company received an extension of the installation permit and an interim operating 
permit  for  the  Kokkinolakkas TMF,  as  well  as  the  delayed  installation  permit  for  the  paste  backfill  plant. 
Notifications  for  the  Operation  of  the  Olympias  Paste  Plant  and  Kokkinolakkas  Tailings  Management 
Facility  (TMF)  were  formally  submitted  in  2018  and  remain  in  force  in  line  with  new  legislation  that 
replaced previous operating permit issuance procedures.

History

In 1954, exploration commenced, and between 1974 to 1984, the mine was developed to mine lead and 
zinc. On February 5th, 2021 the Company and the Greek State signed the Investment Agreement, ratified 
by  law,  which  amended  the  Transfer  Agreement  including  a  new  investment  plan.    In  2022,  Olympias 
processed  395,711  tonnes  of  ore  and  produced  56,333  ounces  of  payable  gold,  1.09  million  ounces  of 
payable silver, 11.7 kt of payable lead and 12.4 kt of payable zinc.

Geological Setting, Mineralization and Deposit Types

The  Western  Tethyan  orogenic  belt  in  southeast  Europe  contains  several  major  metallogenic  provinces 
including  the  Serbo-Macedonian  Metallogenic  Province  that  hosts  the  Kassandra  mining  district. 
Crystalline basement within the district includes the upper Serbo Macedonian Vertiskos Unit and the lower 
Kerdilion Unit exposed within the southern Rhodope metamorphic core complex.

The  Olympias  deposit  is  located  6  km  north  of  the  Stratoni  fault  within  the  Kerdilion  unit.  Replacement-
style sulfide orebodies are hosted by marble interlayered within a sequence of quartzo-feldspathic biotite 
gneiss,  amphibolite  and  plagioclase  microcline  orthogneiss.  The  massive  sulfide  orebodies  plunge 
shallowly to the southeast for over 1.8 km, subparallel to the orientation of F2 fold hinges and a locally 
developed L2 intersection lineation. The locations of the sulfide lenses, however, are largely controlled by 
strands  of  the  ductile-brittle  Kassandra  fault  and  East  fault  and  sub-horizontal  shear  zones  that  occur 
between the two faults.

Sulfide  mineralogy  of  the  Olympias  deposit  consists  of  coarse-grained,  massive  and  banded  lenses 
dominated by variable amounts of sphalerite, galena, pyrite, arsenopyrite, chalcopyrite and boulangerite. 
Gold occurs primarily in solid solution with arsenopyrite and pyrite.

Olympias  is  an  example  of  a  polymetallic  carbonate  replacement  deposit.  However  it  is  somewhat 
unusual  due  to  the  high Au  content  of  the  deposit.  Key  characteristics  of  this  class  of  deposit  include 
carbonate  host  rocks,  massive  sulfide  mineralization,  spatial  and  temporal  relationship  with  magmatism 
and zoned metal distribution.

Exploration

Since  2018,  there  has  been  ongoing  exploration  work  at  Olympias  with  step  out  drilling  from  known 
orebodies,  mapping  alteration 
to 
mineralization. A number of smaller mapping projects were also conducted aiming to construct a camp-
scale map of Olympias incorporating satellite targets. Delineation drilling program has continued in 2022 
with  additional  37.8  km  of  drilling  completed  until  the  new  resource  model  update.  It  targeted  high Au 
grade mineralization and confirmation and upgrade of the indicated and Inferred resources that could be 
incorporated into short- and mid-term mine planning. The target areas were mainly on lower East where 

interpreting  structural  data  and 

identifying  vectors 

footprints, 

27

mineralization  has  potential  to  extent  downward,  recently  discovered  westward  extension  of  Flats  and 
West zone. The drilling was also testing hypothesized controls on mineralization. To date 306,907 m have 
been drilled (surface and underground diamond drilling) around the East, Flats and West ore zones in the 
drilling program.

Drilling and Sampling

Diamond  drillholes  continue  to  be  the  prime  source  of  subsurface  geologic  and  grade  data  for  the 
Olympias  deposit.  The  previous  operator,  TVX,  drilled  764  drillholes  for  a  total  of  93,246  m.  These  are 
becoming  less  important  as  new  information  is  acquired.  Currently  holes  are  drilled  by  Eldorado  using 
contractors  drilling  HQ  or  NQ-size  (63.5  mm  or  47.6  mm  nominal  core  diameter). The  average  drillhole 
depth is 100 m, as the holes are drilled from locations underground giving good intersection angles with 
the zones. There are currently 2,798 drillholes for 306,907 m in the database.

Core is delivered to secure core logging areas, and the core is logged in detail straight into a database 
using computer tablets. Lithology, alteration, structure and mineralization data is collected; core recovery 
data is also measured. Core photos are routinely taken of all the core, both wet and dry, using a camera 
stand to ensure consistent photographs. Collar and downhole survey data is collected. Downhole surveys 
are taken using a Reflex GyroTM or a Devico Deviflex. Both of these multishot instruments are calibrated 
annually. A dataset of measured bulk densities from over 900 mineralized samples is used to inform the 
resource block model.

Sampling of the core is carried out on 1 m intervals or to geological contacts. The core is sawn using an 
automated core saw and half is bagged for dispatch, with the remainder being placed in the core box for 
storage. Drill core samples are routinely sent to the ALS facility in Romania. They are bagged and packed 
in large sealed wooden bins before being trucked to ALS. The sample rejects are returned to the mine site 
in the same bins. The samples are prepared for assaying at the ALS facility. All samples were assayed for 
gold  by  30  g  fire  assay  with  an AAS  finish,  with Au  values  above  10  ppm  determined  by  a  gravimetric 
finish.  Multi-element  determination  was  carried  out  by  inductively  coupled  plasma  mass  spectrometry 
(ICP-MS) analysis and / or inductively coupled plasma emission spectroscopy (ICP-ES) analysis.

Eldorado employs a comprehensive QA/QC program as part of the assaying procedure, involving regular 
insertion of Certified Reference Materials (CRMs), duplicates and blank samples. Site geologists regularly 
monitor the performance of CRMs, blanks and duplicates as the assay results arrive on site. In Eldorado’s 
opinion, the QA/QC results demonstrate that the Olympias mine’s assay database is sufficiently accurate 
and precise for the resource estimation.

An important measure of performance at any producing mine is reconciliation of the block model to the 
final  mill  production  figures,  adjusted  for  stockpiles  as  necessary.  The  reconciliation  conducted  at 
Olympias is detailed and thorough. It is currently providing a quarterly snapshot and demonstrating that 
the  block  model,  and  thus  the  mineral  resources,  are  valid  and  robust.  This  validates  the  data 
underpinning the model and is, by association, a good verification of the work done.

Metallurgical Testwork

Prior  to  the  restart  of  operations  in  2017,  sufficient  testwork  was  carried  to  indicate  that  sequential 
flotation  was  economic  in  terms  of  producing  a  silver  and  gold-bearing  lead  concentrate,  a  zinc 
concentrate,  and  a  pyrite  /  arsenopyrite  concentrate  that  contains  most  of  the  gold. The  liberation  of  all 
sulphide minerals was excellent at a P80 of 120 µm. 

Lead flotation was found to work well with Aerophine 3418 A, with lime, sodium cyanide, and zinc sulfate 
used as depressants. Zinc flotation was found to be optimum at a pH of 11.8 with CuSO4 as an activator 
and  SIPX  as  collector.  Flotation  of  pyrite  and  arsenopyrite  was  effective  at  a  pH  of  6.0  controlled  with 
sulphuric acid, additional CuSO4 and SIPX. At times, the rejection of arsenic and antimony from the lead 
concentrate has been challenging.

Thickening  and  filtration  tests  have  been  carried  out  to  validate  thickener  requirements  and  pressure 
filtration  parameters  for  all  three  concentrate  products  and  tailings. Acid  Base Accounting  (ABA)  testing 
indicated uncertain acid generation potential for the Olympias tailings; NAG testing reported no net acidity 
generated.

28

Mineral Resources and Reserves Estimates

Mineral resource estimates for Olympias mine were made from a 3D block model utilizing MineSight 3D 
software. Project limits, in UTM coordinates, are 478105 to 479700 East, 4491165 to 4493480 North and 
-800  to  +60m  elevation.  Cell  size  for  the  project  was  5m  east  x  5m  west  X  5m  high.  A  grade  based 
discriminant  was  developed  to  allow  for  more  consistent  interpretations  to  be  made.  This  was 
accomplished by creating a simplistic value formulae based on the logic of a Net Smelter Return (NSR) 
formula that used a combination of metal prices and metal recoveries to act as weighting factors against 
each  metal.  This  metric,  a  dollar  value,  proved  to  be  an  excellent  surrogate  for  a  comprehensive 
equivalent  grade.  Inspection  of  these  resource  defining  values  (RDV)  showed  that  for  the  parameters 
used, a value of $50 best defined what one would classify as likely economically mineralized zones.

For the Olympias modeling, the deposit was divided into three zones: East, West, and Flats. Within each 
of these zones, modeling domains were created using the $50 RDV. Assays and composite samples were 
tagged  by  these  domain  shapes  ahead  of  data  analysis  and  grade  interpolation. The  assays  were  top-
capped  prior  to  compositing  and  were  composited  into  1  m  composites  within  the  wireframes.  Grade 
estimates  for  Au,  Ag,  As,  Pb,  Zn  and  Fe  were  interpolated  using  Ordinary  Krigging  method.  Nearest–
neighbour  (NN)  grades  were  also  interpolated  as  a  declustered  distribution  to  validate  the  estimation 
method. A multi-pass approach was instituted for interpolation. The first pass required a grade estimate to 
include composites from a minimum of two holes from the same estimation domain, whereas the second 
pass allowed a single hole to place a grade estimate in any uninterpolated block from the first pass. The 
metal  models  were  validated  by  visual  inspection,  checks  for  global  bias  and  local  trends  and  for 
appropriate levels of smoothing (change- of-support checks).

The  mineral  resources  of  the  Olympias  mine  were  classified  using  logic  consistent  with  the  CIM 
definitions referred to in the National Instrument 43-101-Standards of Disclosure for Mineral Projects (NI 
43-101).  The  mineralization  of  the  mine  satisfies  sufficient  criteria  to  be  classified  into  measured, 
indicated, and inferred mineral resource categories. Olympias mine mineral resources, as of September 
30,  2022,  are  shown  in  Table  1-1.  The  Olympias  mine  mineral  resources  are  reported  at  a  $125  NSR 
value within wireframes based on $50 RDV.

Table 1-1: Olympias Mine Mineral Resources as of September 30, 2022

Classification

Tonnes 
(Kt)

Au (g/t) Au (Koz) Ag (g/t) Ag (Koz)

Pb (%)

Pb (Kt)

Zn (%)

Zn (Kt)

Measured

Indicated

2,618

10.49

883

10,319

7.37

2,446

148

148

12,440

49,212

Measured and 
Indicated

12,937

8.00

3,329

148

61,651

Inferred

2,186

7.97

560

190

13,368

4.8

5.0

5.0

6.5

125

520

645

142

5.7

6.6

6.4

7.3

150

682

831

158

The mineral reserve estimates conform to CIM Definition Standards (2014). All design and scheduling has 
been completed using the mineral resource model and estimate described in Section 14 of the technical 
report.  Only  measured  and  indicated  resources  have  been  used  for  mineral  reserves  estimation.  The 
estimation assumes that the mining methods employed at the mine will be drift and fill (DAF).

The  cut-off  values  supporting  the  estimation  of  underground  mineral  reserves  were  developed  in  2022 
and  based  on  future  projected  operating  costs  at  a  steady-state  production  rate  of  650,000  tonnes  per 
annum  and  reserve  mine  life  of  15  years. The  operating  cost  assessment  indicated  that  NSR  values  of 
$195/t for DAF would  adequately cover all site operating costs on a breakeven basis. The cut-off value 
was  used  to  create  potentially  mineable  stope  shapes  from  the  NSR  block  model  (NSR  BM). The  NSR 
BM was created by Eldorado and is based on metallurgical recovery experience, historical and projected 
sales, transport and refining costs.

29

In  the  evaluation  of  underground  mineral  reserves,  modifying  factors  were  applied  to  the  tonnages  and 
grades of all mining shapes to account for dilution and ore losses. In the DAF stopes, a mining dilution 
factor of 15% and a mining recovery of 95% were estimated.

The  mineral  reserve  estimate  is  summarized  in  Table  1-2  and  has  an  effective  date  of  September  30, 
2022.

Table 1-2: Olympias Mineral Reserves as of September 30, 2022

Class

Proven

Probable

Total

Tonnes 
(kt)

1,583

6,660

8,243

Au 
(g/t)

9.31

6.36

6.93

Au 
(Moz)

474

1,362

1,836

Ag
 (g/t)

136

132

132

Ag 
(Moz)

6,937

28,157

35,094

Pb 
(%)

4.4

4.5

4.5

Pb
 (kt)

70

300

369

Zn 
(%)

5.0

5.4

5.3

Zn 
(kt)

79

360

439

Notes:
•
•
•
•

•
•
•

Mineral reserves are included in measured and indicated mineral resources.
Figures in the tables may not compute due to rounding.
The mineral reserves are based on a planning cut-off grade of $195/t for DAF 
Cut-off grades are based on a gold metal price of $1,300/oz, silver metal price of $17/oz, zinc metal price of $2,400/t, and 
lead metal price of $2,000/t.
Metallurgical recoveries are based on feed grade and metallurgical algorithms.
Exchange rate used is €1.18 = US$1.00.
Average mining dilution and mining recovery factors of 15% and 95%

Operations

The Olympias mine is a 100% underground (“UG”) mining operation extracting ore from East, West, Flats, 
and Remnants zones. In 2023, mining will concentrate on the West, East and the beginning of the Flats 
zones with a small proportion from the Remnants area.  Mining rate for ROM ore is expected to increase 
from  395  ktpa  in  2021  to  490  ktpa  in  2022. There  is  a  planned  production  ramp  up  over  time  reaching 
close  to  600  ktpa  by  2025  and  culminating  to  final  rate  of  650  ktpa  by  2028.  In  order  to  achieve  the 
planned higher production, the Company is taking steps to improve equipment availability / utilization and 
worker  productivity.  There  are  also  further  capital  requirements  to  allow  the  process  plant  to  treat  650 
ktpa.

In  2022,  Olympias  mine  undertook  the  following  improvement  initiatives:  transitioned  staff  from  Stratoni 
site to fill operational vacancies at Olympias, installed a dispatch system for mine mobile fleet to improve 
effective utilization, implemented a third production shift on Sunday, increased total shift operating time, 
increased  pull  length  per  blasted  round,  implemented  remote  blasting  from  surface  which  increased 
productive  time  per  shift,  started  transitioning  to  ventilation  on  demand  to  optimize  airflow  and  power 
usage, and installed a new main pumping station on level -284.

Mining  at  Olympias  is  undertaken  using  drift  and  fill  (“DAF”)  mining  method.  DAF  mining  utilizes  the 
overhand mining method. Stopes are accessed on the foot wall side from the main ramp starting at the 
bottom of each 20 m high stoping block. Each lift is mined 5 m high, with each panel limited to 5 m wide 
with consideration given to 6 m high and 6 m wide stopes.

Ground  support  is  a  combination  of  shotcrete,  mesh,  split  sets  and  swellex  bolts  of  varying  lengths. All 
mined out areas are backfilled either with paste fill, cemented aggregate fill (“CAF”) or rockfill. The paste 
fill  system  has  been  designed  to  produce  42  m3/hr  of  paste,  which  will  meet  all  future  backfill 
requirements  at  650  ktpa  production  with  70%  utilization.  CAF  can  be  delivered  to  stopes  by  truck  and 
pushed  into  place  with  loaders.  Paste,  the  preferred  option  for  backfill,  is  delivered  with  positive 
displacement pumps via drill holes and pipes.

There are two declines currently in use, one accessing the West Zone down to the Flats Zone and one 
accessing  the  East  Zone  down  to  the  Flats  Zone. There  are  multiple  cross-over  drifts  between  the  two 
declines. Both declines are currently being extended into the Flats Zone and to the bottom of the mine. 
Both  ore  and  waste  are  hauled  to  surface  utilizing  40-tonne  haul  trucks  on  the  existing  and  expanding 

30

declines.  This  will  continue  to  be  the  case  after  the  production  increase  to  a  steady-state  value  of  650 
ktpa.

There  are  currently  27  large  pieces  of  mobile  mining  equipment  on  site:  four  jumbos,  five  bolters,  six 
trucks, six loaders, three transmixers and three shotcrete sprayers. The ventilation system consists of a 
single exhaust raise with fan. Air intake is via the two declines, the shaft and the old workings. Two means 
of egress are provided by the two declines and old shaft. Current flow is 280 m3/s; this will increase to 
420 m3/s later in 2023 with the installation of two surface Howden 950 kW fans.

Currently packaged explosives are being used for all blasting. There are no active magazines on site and 
explosives  are  brought  to  site  daily  by  the  supplier.  The  use  of  bulk  explosives  is  expected  to  be 
implemented  in  2023  which  will  increase  blasted  length  per  round  and  consequently  improve  mining 
efficiency. 

As  an  operating  mine,  infrastructure  is  well  developed  with  existing  process  water,  compressed  air, 
electrical distribution, and dewatering systems. Recent installation of new main substation and dewatering 
facilities will equip the mine with required capacity to reach 650 ktpa.

The  Olympias  lead-zinc-gold-silver  process  plant,  commissioned  in  late  2017,  is  capable  of  processing 
approximately  500  ktpa  of  ore.  The  process  facility  consists  of  comminution,  flotation  and  filtering  to 
produce  three  saleable  concentrates:  lead  /  silver  (lead),  zinc  and  arsenopyrite  /  pyrite  gold  (gold). All 
concentrates are sold to worldwide markets. Tailings are used for underground backfill via the on-surface 
paste plant. Any tailings not used for underground mine backfill are filtered and trucked from the Olympias 
processing  facility  to  the  Kokkinolakkas  tailings  management  facility  (“TMF”)  over  public  roads.  The 
expansion project involves upgrading of the existing Olympias process plant to handle a mine feed rate of 
650 ktpa of ore, and potential upgrades to the port facilities at Stratoni. Studies are currently underway to 
extract more value from the gold concentrate that is currently being sold to traders and smelters around 
the  world.  If  a  viable  extraction  method  is  developed,  then  construction  of  a  new  metallurgical  facility 
would follow.

The current process facility incorporates the following unit operations:

Three-stage crushing to produce 80% material passing 13 mm ore.

•
• Ore storage between crushing and grinding in a fine ore bin with a 1,155 t live capacity.
•

Single-stage ball milling in closed circuit with hydrocyclones to produce 80% material passing 120 
µm.
Flash flotation to remove high grade lead from the recirculating load.
Lead flotation employing the following circuits:

•
•

◦
◦

◦

Roughing and scavenging
Regrind  of  flash  flotation  and  rougher  /  scavenger  concentrate  to  80%  passing  45  µm 
size.
Three stages of cleaning and one stage of cleaner scavenging (in open circuit).

•

 Zinc flotation employing the following circuits:

•
•

Roughing and scavenging.
Regrind  of  rougher  /  scavenger  concentrate  to  80%  passing  15  µm  size  of  rougher  / 
scavenger concentrate.
•
Three stages of cleaning and one stage of cleaner scavenging (in open circuit).
• Gold-pyrite flotation utilizing roughing and scavenging and a single stage of cleaning.
•

Concentrate thickening, filtration, packaging, and storage prior to dispatch from the mine 
site by road.
Tailings thickening and filtration with direct or reclaim addition to a paste backfill 
Dry-stack tailings deposition at the Kokkinolakkas tailings management facility (TMF)
Reagent mixing, storage and distribution.

•
•
•
• Water and air services.

Infrastructure

As  an  operating  mine,  current  infrastructure  is  robust  and  complete.  The  mine  has  access  to  the  main 
highway system in Greece via paved roads to the mine site. Local services are provided via the towns of 
Olympias  and  Stratoni,  with  additional  services  available  through  Thessaloniki.  Zinc  concentrate  is 
shipped via the port facility at Stratoni (owned by Hellas Gold). Lead and arsenopyrite concentrates are 
shipped via Thessaloniki. There is a plan being considered to rehabilitate and upgrade the Stratoni port 

31

facility over the period from 2020 to 2024; this will allow for a high proportion of the concentrate shipping  
by bulk out of Stratoni with associated cost savings.

Water  for  the  mine  is  obtained  from  underground  dewatering,  after  treatment.  Excess  water  from 
underground  is  discharged  into  the  Mavrolakkas  stream  after  settling  and  treatment  to  meet  discharge 
standards. Currently, the capacity to handle 400 m3/hr is available; this is being increased to 650 m3/hr, 
which is expected to be sufficient for the mine life. Service water is supplied via a local borehole in the 
regional aquifer.

Waste rock is either recycled underground for fill or is disposed of in the existing waste disposal facility. 
Tailings  not  used  for  pastefill  are  dewatered  to  13%  moisture  content  and  transported  by  truck  to  the  
tailings management facility at Kokkinolakkas near the Stratoni facilities, about 23 km by public road from 
the mine.

Existing  surface  facilities  consist  of  a  surface  workshop,  administration  building,  dry,  shaft,  and  fuel 
storage  (60,000  litres  capacity).  The  workshop  and  fuel  storage  will  be  adequate  for  the  production 
increase. The shaft is used for inspection of a legacy pump station only and there are plans to rehabilitate 
the shaft as required in the future.

Current power to site consists of a 20 kV 10 mVA pole line from the PPC grid. To facilitate the production 
increase,  a  new  pole  line  at  150  kV  25  mVA,  along  with  a  new  substation,  is  under    construction  and 
expected to be operational in 2023. Backup power consists of 4,920 kW of diesel generation in multiple 
distributed  generators.  An  additional  2,500  kW  of  generated  power  will  be  added  for  the  production 
increase.

Costs

Production, cash operating cost per ounce, and sustaining capital for 2022 and forecasts for 2023 are as 

follows:

Production
Cash Operating Cost per ounce sold1
Sustaining Capital

2022
56,333 oz
$ 1,409
$ 30.3 M

2023 Forecast
60,000 - 75,000 oz
$ 980 – 1,080
$ 30 – 35 M

(1) Unit cost per oz sold impacted by lower by-product credits in 2022

In  2023,  Olympias  is  expected  to  mine  approximately  460,000  to  490,000  tonnes  of  ore  at  an  average 
grade of 7.50 to 8.50 grams per tonne of gold, 140 to 150 grams per tonne of silver, 4.0 to 4.5% lead and 
4.0 to 4.5% zinc. Payable production is expected to be 60,000 to 75,000 ounces of gold, 1.7 to 1.9 million 
ounces of silver, 15,000 to 18,000 tonnes of lead metal and 13,000 to 16,000 tonnes of zinc metal. Cash 
operating costs per ounce in 2023 are expected to be lower year-over-year due to increased production 
and throughput and higher by-product credits for silver, lead and zinc production.

Planned  2023  sustaining  capital  expenditures  of  $30  to  $35  M  include  underground  mine  development, 
improvement projects, and continued work on the second phase of the Kokkinolakas tailings management 
facility  construction.  Key  initiatives  include  converting  to  bulk  emulsion  explosives  for  blasting,  and 
surface  fan  installation  aimed  to  debottleneck  ventilation.  Planned  2023  growth  capital  of  $3  to  $7  M, 
includes mine development and underground improvement projects.

Skouries

Technical Report

The scientific and technical information regarding Skouries in this AIF is primarily derived from or based 
upon  the  scientific  and  technical  information  contained  in  the  technical  report  titled  “Technical  Report, 
Skouries Project, Greece” with an effective date of January 22, 2022 prepared by Gary Methven, P.Eng., 
John Morton Shannon, P.Geo, Mo Molavi, P.Eng, Robert Chesher, FAusIMM (CP), RPEQ, MTMS, John 

32

Battista,  MAusIMM  (CP),  Richard  Kiel,  P.E.,  another  employee  of  WSP  Canada  Inc.  and  Dell  Maeda, 
P.Eng.  all of whom are independent consultants, all of whom are “Qualified Persons” under NI 43-101. 
WSP  Canada  Inc.  is  responsible  for  scientific  and  technical  information  previous  prepared  by  another 
employee  of  WSP  Canada  Inc.  The  report  is  available  under  Eldorado  Gold’s  name  on  SEDAR  and 
EDGAR.

Property Description, Location and Access

The  Property  is  located  within  the  Kassandra  Mines  complex,  located  on  the  Halkidiki  Peninsula  of 
northern  Greece.  The  complex  is  located  approximately  100  kilometres  (km)  east  of  Thessaloniki  and 
comprises  a  group  of  mining  and  exploration  concessions  covering  317  squared  kilometres  (km2),  of 
which  the  Property  is  part.  The  Properties  within  the  complex  include  the  Olympias  Mine  currently  in 
production, Stratoni Mine on care and maintenance, and the Skouries copper-gold porphyry deposit under 
development.

The  Skouries  project  (Skouries  Project)  is  a  gold-copper  porphyry  deposit  to  be  mined  using  a 
combination  of  conventional  open  pit  and  underground  mining  techniques.  The  mineral  processing 
facilities  will  produce  a  gold-copper  concentrate.  The  Property  is  situated  at  an  elevation  range  of  350 
metres  above  sea  level  (masl)  to  620  masl  near  the  village  of  Megali  Panagia  in  the  prefecture  of 
Halkidiki,  northern  Greece.  It  is  approximately  7.2  km  from  the  road  connecting  the  villages  of  Megali 
Panagia  and  Palaiochori. The  area  is  centred  on  co-ordinates  4745300  E  and  4481400  N  of  the  Greek 
Reference  System  EGSA  ‘87,  at  approximately  Latitude  40°29’  and  Longitude  23°42’.  The  location  is 
classified  according  to  Greek  Seismic  Code  NEAK  2000  (modified  in  2003)  as  Zone  II.  The  Property 
consists of concession numbers OP03, OP04, OP20, OP38, OP39, OP40, OP48, and OP57, which have 
a combined area of 55.1 km2. Hellas Gold has been granted mining rights over these concessions until 6 
April 2024. The concessions are conditionally renewable for a further two consecutive periods of 25 years 
each. Hellas Gold owns a small portion of private land within the concessions, is granted use of forestry 
land and is in negotiation for the remaining 0.3% of the total area required.

The  Environmental  Impact  Study  (EIS)  for  the  Kassandra  Mines  Mineral  Deposits  Project  (Kassandra 
Project)  includes  an  area  of  26,400  hectares  (ha),  in  north-eastern  Halkidiki  (Macedonia  Region).  The 
Kassandra  Project  includes  the  Skouries,  Olympias  and  Stratoni  sites.  The  Skouries  Project  covers 
approximately 250 ha of the Kassandra Complex.The EIS considers the potential impact on the local and 
regional environment as it relates to:

• Open pit and underground workings.
•
•
•

Tailings impoundment.
Process plant.
Infrastructure necessary for the Project operation.

History

There is a long history of mining in the region dating back to 350 to 300 BC and continuing through the 
Roman,  Byzantine,  and  Ottoman  periods.  There  is  limited  historic  development  at  the  Skouries  site.  In 
modern  times,  the  Skouries  deposit  was  initially  drilled  by  Nippon  Mining  and  Placer  Development 
(Placer)  during  the  1960s.  Placer  also  carried  out  limited  underground  development  from  an  adit.  The 
deposit was subsequently drilled in the 1970s by the Hellenic Fertiliser Company. TVX Gold Incorporated 
(TVX)  began  a  drilling  program  in  August  1996  to  confirm  the  deposit  and  to  explore  it  at  depth.  A 
subsequent infill drilling program was conducted in 1997 with the objective of improving the evaluation of 
Indicated  Mineral  Resources  in  the  deeper  high-grade  zone.  European  Goldfields  Limited  (“EGL”) 
acquired the Property in 2004, audited the TVX program and prepared a pre-feasibility study in 2006. The 
pre-feasibility  study  reflected  an  open  pit  operation  followed  by  an  underground  mine  using  sub-level 
caving (SLC) underground mining methods at a production rate of 6.5 million tonnes per annum (Mtpa).

Geological Setting, Mineralization and Deposit Types

The Skouries deposit is centred on a small porphyry stock that has a surface expression of approximately 
200 metres (m) in diameter. Skouries is typical of a gold-copper pencil porphyry. Mineralization occurs in 
stockwork veins, veinlets and disseminated styles typical of a porphyry, which has a sub-vertical, pipe-like 
shape. Mineralization has been tested to a depth of 920 m from surface and the results show the orebody 
is  open  at  depth.  Potassic  alteration  and  copper-gold  mineralization  also  extend  into  the  country  rock; 

33

approximately  two  thirds  of  the  Measured  and  Indicated  Resources  are  hosted  outside  of  the  porphyry, 
with about a 50:50 split in gold-equivalent ounces.

Drilling and Sampling

Diamond  drillholes  are  the  sole  source  of  subsurface  geologic  and  grade  data  for  the  Skouries  Project. 
Resource delineation drilling was carried out in two major campaigns: in 1996 – 98 by then owner TVX 
and in 2012 to 2013 by Eldorado. TVX drilled a total 72,232 m of core in 121 drillholes using NQ (47.6 
millimetres (mm)) diameter core. Holes reached a maximum depth of 1,013 m. Eldorado conducted two 
drill  campaigns  on  the  Skouries  Project  in  2012  and  2013:  a  34-hole,  infill  drilling  program  comprising 
6,922 m and a 10-hole, 6,617 m confirmation program. The confirmation program was completed to test 
the  core  of  the  main  mineralized  portion  of  the  deposit  to  compensate  for  the  lack  of  a  drillcore  record 
from  the  earlier  TVX  campaign.  These  confirmation  drillholes  confirmed  the  earlier  results  and  are  not 
included in the current Mineral Resource estimation.

The majority of the core samples for the Skouries Project originated from the 1996 – 98 drill campaign by 
TVX. Eldorado has reviewed the TVX studies and quality control / quality assurance (QA/QC) procedures 
and  agrees  with  the  conclusions  that  the  drill  data  are  acceptable  to  be  used  for  Mineral  Resource 
estimation. The  QP  concurs  with  this  conclusion  on  the  pre-Eldorado  data  having  reviewed  the  reports. 
The  background  and  QA/QC  results  of  the  Eldorado  work  were  reviewed  in  detail  under  the  QP 
supervision,  replotted  and  deemed  suitable  for  estimation  purposes.  Confidence  in  the  data  is  also 
provided by the results of Eldorado’s confirmation drill program.

Metallurgical Testwork

Metallurgical  testwork  and  studies  were  performed  by  Lakefield  Research,  Canada  on  composites 
selected  from  core  samples  of  the  major  rock  types,  covering  mineralogy,  grinding  and  flotation.  This 
testing was carried out to support the original 2007 design completed by Aker Kvaerner. Based upon this 
information, the criteria for process plant and infrastructure design were established.

Additional  testwork  was  completed  by  Outotec  in  2007,  mostly  at  its  laboratory  in  Pori,  Finland,  to  give 
additional design confidence. This included flash flotation, gravity gold recovery, concentrate settling and 
filtration.

Further supplementary testwork was undertaken by FLS Knelson in 2013 on gravity gold recovery and by 
Wardell Armstrong in 2015 on flotation concentrate. Solvay (formerly Cytec), in 2016, and Bureau Veritas 
Commodities  Canada,  in  2017,  worked  on  selective  flotation  of  copper  from  pyrite-rich  ore.  In  2014, 
Orway  Mineral  Consultants  (OMC)  reviewed  the  testwork  conducted  by  Aker  Kvaerner  to  design  the 
Skouries grinding circuit and conducted comminution circuit modelling studies using circuit simulations.

Mineral Resources and Mineral Reserves

The  Mineral  Resource  estimate  for  the  Skouries  deposit  was  developed  using  assays  and  data  from 
surface diamond drillholes. The estimate was made from a three-dimensional (3D) block model based on 
initial outlines derived by a method of probability assisted constrained kriging (PACK). The estimation, for 
both gold and copper, was within what is termed the 0.1% Cu PACK shell. The block size for the Skouries 
model was selected based on mining selectivity considerations and is 5 m x 5 m x 10 m. Copper and gold 
grades  are  highest  in  the  porphyry.  The  gold  to  copper  ratios  are  also  markedly  different  between  the 
intrusive and non-intrusive units. Generally, the coefficient of variance (CV) values for copper in all units is 
relatively  low  reflecting  the  porphyry  style  mineralization  of  the  deposit.  Gold  CV  values  are  higher, 
especially in the schist unit, reflecting some influence by local extreme grades. These were mitigated by a 
gold grade cap equal to 20 grams per tonne (g/t), applied to the assay data prior to compositing.

The  assays  were  composited  into  4  m  fixed-length  downhole  composites  and  were  back-tagged  by  the 
mineralized  shell  and  lithology  units.  The  compositing  process  and  subsequent  back-tagging  was 
reviewed  and  found  to  have  performed  as  expected.  Modelling  consisted  of  grade  interpolation  by 
ordinary  kriging  (OK).  A  two-pass  approach  was  instituted  for  interpolation.  Nearest-neighbour  (NN) 
grades were also interpolated for validation purposes.

34

As part of this reporting, the QP reviewed and validated the model by performing visual, statistical, and 
graphical checks in the form of a series of swath plots and checking reporting. On this basis, the QP is 
comfortable with the validity of the model.

The Mineral Resources of the Skouries deposit were classified using logic consistent with the Canadian 
Institute  of  Mining,  Metallurgy  and  Petroleum  (CIM)  Definitions  Standards  (2014).  The  mineralization  of 
the  Skouries  deposit  satisfies  sufficient  criteria  to  allow  classification  into  Measured,  Indicated,  and 
Inferred Mineral Resource categories.

Reasonable grade and geologic continuity are demonstrated over most of the Skouries deposit, which is 
drilled generally on 40 m to 80 m, spaced sections. A two-hole rule was used where blocks containing an 
estimate resulting from two or more samples, all within 80 m and from different holes, were classified as 
Indicated  Mineral  Resources.  For  Measured  Mineral  Resource  classification,  a  three-hole  rule  was 
applied  where  blocks  contained  an  estimate  resulting  from  three  or  more  samples,  all  within  50  m  and 
from different holes.

All  remaining  model  blocks  containing  a  gold  grade  estimate  were  classified  as  Inferred  Mineral 
Resources.

The demonstration of Reasonable Prospects for Eventual Economic Extraction (RPEEE) was handled for 
both  the  open  pit  and  underground  portions  of  the  deposit  by  creating  potentially  mineable  shapes.  In 
each case a long-term gold price of US$1,800/oz and copper price of US$3.50/lb were selected for the 
determination of Mineral Resource cut-off grades and pit shell. A gold equivalent (AuEq) calculation was 
used to combine the value of the two payable metals. The cut-offs used for defining the shapes were 0.3 
g/t AuEq  for  open  pit  and  0.7  g/t AuEq  for  underground  where AuEq  is  determined  by AuEq  = Au  g/t  + 
1.25* Cu%. The parameters for cut-off grade calculations are listed in Table 1.1.

Table 1.1 

Economic Parameters for RPEEE Evaluation

Description 
Gold price 
Copper price
Mining cost 
Process cost 
Filter plant cost 
IEWMF and water 
management 
G&A 
Overall costs 
Mill Au recovery 
Mill Cu recovery 
Cut-off used 

Units 
US$/oz 
US$/lb 
US$/t processed 
US$/t processed 
US$/t processed 

US$/t processed 
US$/t processed 
US$/t processed 
% 
% 
AuEq g/t 

Open pit 
1,800 
3.50 
4.10 
8.48 
2.13 

0.13 

2.78 
17.62 
86.7 
91.5 
0.3 

Underground 
1,800 
3.50 
19.50 
8.48 
2.13 

0.13 

2.78 
33.02 
86.7 
91.5 
0.7 

The  potentially  mineable  shapes  representing  volumes  that  have  a  reasonable  expectation  of  being 
mined were determined as follows. Volumes that lie within both the 0.1% Cu PACK shell and the open pit 
shell and are predominantly above a cut-off grade of 0.3 g/t AuEq are assigned to the open pit reporting 
shape.  Volumes  that  lie  outside  the  open  pit  shell  and  lie  within  the  0.1%  Cu  PACK  shell  and  are 
predominantly  above  a  0.7  g/t AuEq  cut-off  grade  are  assigned  to  the  underground  resource  reporting 
shape. Volumes within both the open pit and underground resource reporting shapes are reported in their 
entirety;  this  includes  some  isolated  blocks  that  are  below  the  assigned  cut-off,  but  that  lie  within  the 
volumes deemed to be reasonably mineable. Similarly, isolated blocks that are above the cut-off grades, 
but that lie outside of the expected mineable volumes are omitted from the Mineral Resource estimate.

35

 
The  Skouries  Mineral  Resources  as  of  30  September  2021  are  shown  in  Table  1.2.  The  economic 
parameters and AuEq factors used are defined in the footnotes.

Table 1.2 

Skouries Mineral Resources, as of 30 September 2021

Category 

Tonnes (kt) 

Au (g/t) 

Cu (%) 

Contained Au 
(koz) 

Contained Cu (kt) 

Open pit Mineral Resources 

Measured 

Indicated 

Measured & Indicated 

Inferred 

50,641 

14,151 

64,791 

784 

Underground Mineral Resources 

Measured 

Indicated 

Measured & Indicated 

Inferred 

Total Mineral Resources 

Measured 

Indicated 
Measured & Indicated 

Inferred 

Notes: 

40,073 

135,109 

175,182 

66,873 

90,714 

149,260 
239,974 

67,657 

0.62 

0.22 

0.53 

0.16 

1.14 

0.56 

0.70 

0.38 

0.85 

0.53 
0.65 

0.37 

0.42 

0.22 

0.38 

0.18 

0.63 

0.46 

0.50 

0.40 

0.51 

0.44 
0.47 

0.40 

1,013 

99 

1,112 

4 

1,467 

2,452 

3,919 

811 

2,479 

2,551 
5,030 

814 

214 

32 

246 

1 

252 

620 

872 

265 

466 

652 
1,118 

267 

•
•

•
•

CIM Definition Standards (2014) were used for reporting the Mineral Resources. 
Open pit Mineral Resources are constrained by a semi-optimized pit that is strongly permit and crown pillar 
constrained and are reported at a 0.3 g/t AuEq cut-off. 
Underground Mineral Resources are those outside the pit shell and are reported at a 0.70 g/t AuEq cut-off. 
AuEq  = Au  g/t  +  1.25  *  Cu%,  based  on  US$1,800/oz Au  and  US$3.50/lb  Cu,  and  recoveries  of  86.7%  for 
gold and 91.5% for copper. 

• Mineral Resources are stated inclusive of Mineral Reserves. 
• Mineral Resources that are not Mineral Reserves do not have demonstrated economic viability. 
•

Numbers may not compute exactly due to rounding. 

Source: Eldorado, re-reported by AMC and approved by the QP. 

The  QP  has  validated  the  Mineral  Resources.  The  data,  methodology  and  analysis  described  in  this 
report  are  considered  sufficient  for  reporting  Mineral  Resources.  There  is  no  difference  between  the 
Mineral Resources reported in September 2020 and September 2021 and both statements are made on 
the  same  basis.  There  has  been  no  production  from  the  deposit,  hence  no  depletion  from  the  block 
model.

The  Mineral  Reserves  at  Skouries  comprise  an  open  pit  and  an  underground  component.  Block  model 
items  transferred  from  the  geology  model  for  mine  planning  included  estimated  grades  for  copper  and 
gold  as  well  as  Mineral  Resource  classification.  Measured  and  Indicated  Mineral  Resources  have  been 
used  to  define  the  pit  limits  and  for  reporting  of  Mineral  Reserves  for  scheduling.  Inferred  Mineral 
Resources were not used in the determination of Mineral Reserves.

The open pit optimization was carried out using MineSight mine planning software. The Skouries open pit 
is constrained by the existing EIS boundary on surface and a potential underground mining crown pillar, 
which limits the pit depth to 420 masl. In addition to the physical boundary constraints, the open pit design 
and  overall  size  is  also  affected  by  a  requirement  to  provide  construction  materials  for  the  integrated 
extractive waste management facility (IEWMF), which contains dry stacked tailings.

The Mineral Reserves for the deposit were estimated using a gold price of US$1,300/oz and copper price 
of US$2.75/lb. The open pit Mineral Reserves are reported using a US$10.60/t net smelter return (NSR) 
cut-off value. The open pit combined Proven and Probable Mineral Reserves are 59.6 million tonnes (Mt) 
with an average grade of 0.57 g/t Au and 0.40% Cu.

The  underground  contribution  to  Mineral  Reserves  has  been  evaluated  at  a  diluted  NSR  cut-off  of 
US$33.33/t,  incorporating  unplanned  diluting  material  of  5%  for  porphyry  stopes  and  5.5%  for  schist 

36

stopes  that  is  assumed  to  carry  no  metal  value,  and  assuming  an  overall  mining  recovery  of  95%. The 
Mineral Reserves for the underground deposit have been estimated to be 87.5 Mt with an average grade 
of 0.90 g/t Au and 0.58% Cu.

The combined Mineral Reserves for the Skouries Project, as of 30 September 2021, are stated in Table 
1.3. These represent the sum of the open pit and the underground Mineral Reserves. The cut-offs for the 
Mineral  Reserves  are  NSR  based  with  US$10.60/t  used  in  the  open  pit  portion  and  US$33.33/t  for  the 
underground estimate.

Table 1.3 

Skouries Mineral Reserves, as of 30 September 2021

Category 

Proven 
Probable 

Proven 
Probable 

Tonnes (kt) 

Au (g/t) 

Cu (%) 

73,101 
74,014 

0.87 
0.66 

& 

147,116 

0.77 

0.52 
0.48 

0.50 

Contained Au 
(koz) 
2,053 
1,576 

Contained Cu 
(kt) 
381 
359 

3,630 

740 

Notes: 
•
•
•
•
•
•
•
•

Cut-off value applied, Open Pit: US$10.60/t ore; Underground: US$33.33/t ore. 
Gold Price: US$1,300/oz. 
Metallurgical Gold Recovery: 92.62 – 17.5 x oxide (%) – 22 x e(-1.2 x Au Grade (g/t)). 
Copper Price: US$2.75/lb. 
Metallurgical Copper Recovery: 99.41 – 56 x oxide (%) – 41 x e(-338 x Cu Grade (%)). 
Mining Recovery, Open Pit: 100%, Underground: 95%. 
Mining Dilution, Open Pit: 0.0%; Underground - Ore Development: 5.0%, Porphyry Stopes: 5.0%, Schist Stopes: 5.5%. 
Numbers may not compute exactly due to rounding. 

Source: Mining Plus (MP) and approved by the QPs. 

Mining Operations and Methods

Open pit mining is expected to be by conventional truck-shovel operation, with an ore production rate of 
approximately 5.5 Mtpa, at a waste to ore stripping ratio of approximately 0.90:1. The mining sequence 
will consist of drilling, blasting, loading, and hauling of ore and waste materials for processing and waste 
disposal. Based on the modelled rock types, approximately 17% of the mined material is amenable to free 
digging; this material will not be blasted. Direct feed ore from the open pit will be hauled to the Skouries 
processing plant. A portion of low-grade ore (LGO) will be hauled directly to the plant, and an additional 
portion will be hauled to the low-grade ore stockpile (LGOS) where it will be re-handled during Phase 2 of 
the Project.

Waste material is expected to be hauled directly to one of the material management structures within the 
Integrated Extractive Waste Management Facility (IEWMF). The structures internal to the IEWMF are the 
LGO embankment, J5, Capping Rock Dump1, Cofferdam Karatza Lakkos (KL) Embankment, and South 
Diversion  Channel.  Drilling  operations  will  be  carried  out  continuously  as  part  of  the  normal  mining 
operation.  Once  full  mine  production  is  reached,  drilling  and  blasting  of  approximately  1  Mt  (dry)  per 
month will be required to maintain projected production levels.

The primary haul roads are designed at 25 m width, based on a 90 tonne (t) haul truck. Other haul roads, 
to be used by contractor trucks, are designed for 55 t articulated haul trucks with an overall roadway width 
of 15 m.

The  number  of  haulage  units  was  determined  by  calculating  cycle  times  in  Haulage©  from  MinePlan© 
using  annual  haul  cycle  profiles  from  MinePlan©.  Haulage  calculations  were  carried  out  based  on  the 
designated  90  t  and  smaller  55  t  trucks.  A  maximum  truck  speed  limit  of  50  km/h  was  set  for  flat  or 
inclined  roads,  reducing  to  15  km/h  near  shovel  and  dump  points  and  15  km/h  around  switchback 
corners. On the downhill segments, speeds were limited to a maximum of 25 km/h. A tonnage factor for 
each material type was used to determine actual payload versus theoretical maximum payload for each 
truck class. These factors were based on experience from operations at other sites.

The  open  pit  mine  production  schedule  has  been  developed  using  a  planned  average  annual  ore 
production  rate  of  5.5  Mtpa.  The  actual  yearly  rate  varies  according  to  the  ore  production  ramp-up 

37

schedule for the underground Phase 1, which will offset open pit ore. An open pit mining operation of 350 
days per year consisting of three, eight-hour shifts operating 7 days a week is envisaged. The Skouries 
orebody that extends below the bottom of the open pit is amenable to a bulk underground mining method 
and has been evaluated under several different design approaches since the late 1990s, including block 
caving, sublevel cave (SLC), and sublevel long hole open stope (SLOS). SLOS has been confirmed as 
the most appropriate underground mining method for a number of reasons including:

•
•
•

The geo-technical stability of the final reclaimed land after closure of the Project.
The minimization of land-take needed for the surface tailings.
The ability to backfill the depleted open pit.

The majority of the stoping is considered to take place in reasonable quality rock mass. The stope stability 
assessment has indicated that, for stoping in the porphyry, a 60 m sub-level interval (60 m stope height 
plus  5  m  top  drive  development)  can  largely  be  viable  without  significantly  compromising  stope  wall 
stability if the length of the stope does not exceed 30 m. Of the stopes that will be extracted in the schist, 
only half of these excavations will expose schist in the stope sidewalls as secondary stopes will expose 
the paste backfill within the primaries.

Stope back stability assessments were conducted using the NGI-Q stability graph as well as the stability 
graph method to determine appropriate stoping spans. Stope span has been limited to 15 m. Thus, the 
standard stope dimensions were set to 65 m high x 30 m long x 15 m wide in porphyry stopes, 65 m high 
x 20 m long x 15 m wide for primary stope design in schist material, and 65 m high x 30 m long x 15 m 
wide for secondary stope design in schist material.

All levels in both phases have similar designs. Peripheral development (Ring-drives) will provide access 
to  all  sides  of  the  orebody  and  terminate  at  return  air  raise  (RAR)  locations.  Ore  drives  for  stope 
extraction  will  traverse  the  orebody  east  to  west  on  15  m  centres,  developed  incrementally  to  meet  the 
production  schedule  and  mining  sequence.  Both  ramps  are  planned  to  be  used  to  haul  ore,  with  the 
orebody divided into East and West in order to maintain a stope extraction sequence from the centre out. 
The underground portion of the Skouries Project will begin from the existing ramp from the surface to 385 
masl. The ramp is currently developed to 35 m above the first production level, 350L. Mining will proceed 
to the 350L to establish major infrastructure and services. The 350L will serve as the mucking horizon for 
two test stopes, which are situated in the Crown Pillar and within the mining limits to enable a mineralized 
and accurate representation of the mining to be completed in Phase 1.

For Years -3 through to Year 2, underground mining efforts will focus on developing the access ramp and 
further  establishing  the  levels  and  services  for  production,  while  also  developing  a  second  portal  and 
ramp  to  the  surface.  In  Year  4,  the  development  is  expected  to  begin  in  preparation  for  Phase  2.  This 
development will entail the dual ramp systems to -130L, the major underground workshop, fuel bay and 
excavations for the materials handling systems.

Underground  mining  will  be  by  conventional  underground  mining  techniques. The  mining  sequence  will 
consist of drilling, blasting, loading, and hauling of ore and waste materials. During Phase 1, ore will be 
hauled to the surface crusher by truck. During Phase 2 ore will be hoisted to surface by a shaft. In Year 4, 
the shaft headframe construction will commence, and shaft excavation will begin in Year 6. Excavation of 
the shaft will continue through Year 8, with the entire materials handling system projected for completion 
six months prior to the beginning of Phase 2 in Year 10.

The design of the Skouries mine includes provision for remote mining technology (RMT), which has an 
impact on the cycle times of stopes and the productivity of equipment. This technology includes tele-
remote operation of mechanized equipment by an operator located on surface or in a remote area of the 
underground mine. RMT is considered a best available technology, and Skouries mine is uniquely 
positioned to benefit from the improvements in mining process due to the simple repetitive nature of the 
design and the availability of highly skilled technical workers.

Recovery Methods

For the first nine years of operation, the ore will be extracted from the open pit mine as well as from the 
underground mine for a total mill feed rate of 8.0 Mtpa. From the tenth year of operation until the depletion 
of  Mineral  Reserves,  the  plant  will  process  ore  extracted  from  the  underground  mine  at  an  average  of 
around 6.5 Mtpa tailing off in Years 19 and 20. During years 10 to 14, previously stockpiled oxide ore will 
be re-handled to maintain mill feed at 8.0 Mtpa.

38

The plant will process the copper / gold ore at a projected LOM average head grade of 0.50% copper and 
0.77 g/t gold. Anticipated LOM average payable recoveries are 87% for copper and 81% for gold. The mill 
will produce a flotation concentrate that contains an average of 26% copper and 27 g/t gold. Metallurgical 
tests have shown that the ore contains a small amount of palladium (Pd), which will be collected into the 
copper / gold concentrate during flotation.

The process plant design provides for a nominal 8.0 Mtpa of ore throughput. While gravity classification, 
secondary gravity classification and gold room circuits have been designed, installation has been deferred 
pending confirmation of the need for gravity concentration to meet designed overall gold recoveries.

The unit operations comprise of:

•
•
•
•
•
•
•

Primary crushing and crushed ore stockpile.
SABC grinding and pebble crushing.
Flotation and regrinding.
Flotation concentrate and tailings thickening.
Flotation concentrate filtering, storage and loadout.
Tailings filtration, conveying and paste fill production.
Reagent preparation and services.

Project Infrastructure

The principal waste streams generated from the Project are the overburden and waste rock from the open 
pit  mining  and  underground  development  and  the  tailings  from  the  mineral  processing  operations. 
Overburden and waste rock will be stored on surface and tailings is expected to be used underground as 
paste backfill with the remainder being stored on surface. The project mine plan and material balance has 
been  developed  such  that  overburden  and  waste  rock  is  entirely  used  for  construction  requirements 
eliminating the need for a separate waste rock dump. The waste management plan has been developed 
to provide for surface storage of waste streams in the IEWMF all within one watershed.

The  water  within  the  Project  site  can  be  classified  into  two  categories,  contact  water  and  non-contact 
water.  Non-  contact  water  is  surface  water  that  is  diverted  around  the  mine  facilities  without  being 
exposed  to  mine  infrastructure,  using  a  series  of  diversion  drainage  ditches  and  groundwater  resulting 
from  mine  dewatering.  Contact  water  includes  groundwater  and  surface  water  that  falls  in  the  form  of 
precipitation  and  has  been  exposed  to  mine  infrastructure.  A  numerical  groundwater  model  was 
developed  for  the  Project  utilizing  site  specific  data  from  field  investigations  to  estimate  the  dewatering 
rates for contact and non-contact water.

The Project is well situated to take advantage of Greece’s modern transportation network for shipment of 
construction  and  operations  freight. The  main  access  road  connects  the  process  plant  and  mining  area 
with  the  national  road  network. The  major  regional  center  of Thessaloniki  is  approximately  80  km  away 
and is accessed by highway EO 16. Thessaloniki has an international airport and one of Greece’s largest 
seaports.  Thessaloniki  is  linked  to  the  rest  of  Greece  by  Greece’s  National  Roadway,  which  has  been 
extensively modernized in the last 20 years. Access to Europe and Türkiye  is provided by the highway 
and rail infrastructure. The Skouries Project site substation is fed from a new overhead 6 km long 150 kV 
transmission  line  connected  to  the  national  power  grid.  Hellas  Gold  has  signed  an  agreement  with  the 
Independent Electricity Transmission Operation for Greece (ADMIE) in 2015 that sets out the terms and 
conditions  for  connecting  to  the  Greek  power  grid.  The  high  voltage  substation  constructed  for  the 
Skouries Project has a power capacity of 51 MW.

Permitting

The technical study submitted to the Ministry of Environment (MOE) for the Project was initially approved 
in  February  2012. After  numerous  supplements  relating  to  flotation  plant,  Tailings  Management  Facility 
(TMF) arrangements and “auxiliary temporary facilities”, approval by the MOE was granted in 2013 - 14. 
An updated technical study covering amended aspects of the process plant and associated infrastructure 
was submitted to the MOE in December 2015, and this was approved in May 2016.

Subsequently, an updated specific technical study for the flotation plant was submitted to the MOE and 
approved on 11 November 2016. An update of the installation permit for the flotation plant was submitted 
by August 2016 and this was approved on 3 September 2019.

39

An Investment Agreement (IA) which amends the 2003 Transfer Agreement and provides a modernized 
legal  and  financial  framework  to  allow  for  the  advancement  of  Eldorado’s  investment  in  the  Kassandra 
Mines  was  ratified  into  Greek  law  in  early  2021.  After  the  2019  Greek  Parliamentary  elections,  when 
Eldorado  initiated  talks  with  the  newly  established  government,  outstanding  routine  permits  were 
released.

Hellas Gold has provided a €50.0 M Letter of Guarantee to the MOE as security for the due and proper 
performance of rehabilitation works in relation to the mining and metallurgical facilities of the Kassandra 
Mines project and the removal, cleaning, and rehabilitation of the old, disturbed areas from the historical 
mining  activity  in  the  wider  area  of  the  project.  Additionally,  a  Letter  of  Guarantee  to  the  MOE,  in  the 
amount  of  €7.5M,  has  been  provided  as  security  for  the  due  and  proper  performance  of  the 
Kokkinolakkas TMF.

Capital and Operating Costs

The  total  Project  capital  cost  includes  the  remaining  cost  to  complete  the  Project  construction  until 
commercial  production  is  achieved  (‘initial  capital’),  and  subsequent  sustaining  capital  costs  spread  out 
over the remaining 20 years of the mine life. Capital costs are summarized in Table 1.5. Sunk costs to the 
end  of  2021  are  not  included  in  the  capital  cost  estimate.  The  accuracies  of  the  cost  estimates  are 
consistent  with  the  standards  outlined  by  the  Association  for  the  Advancement  of  Cost  Engineering 
(AACE). The cost estimate is a feasibility-level estimate categorized as AACE Class 3. Direct costs were 
developed  from  a  combination  of  budget  quotes,  material  take-offs,  existing  contracts,  Project-specific 
references, and historical benchmarks. Indirect and owners’ costs were estimated using a combination of 
existing  commitments,  calculated  project  requirements,  and  historical  benchmarks.  Contingency  was 
applied to each cost item in the estimate, based on the level of engineering definition and reliability of its 
unit rates

Table 1.4 

Capital Cost Summary

Area 
Development capital (pre-production) 
Underground Phase 1 development 
Open pit  
Process and infrastructure 
IEWMF and water management 
Power Line 
Owners Cost 
Total pre-production development capital 
Development capital (Phase 2 underground) 
Sustaining capital 
Underground 
Open pit 
Process and infrastructure 
IEWMF and water management 
Sub-total sustaining capital 
Ramp up period (costs net of production) 
Addback spares 
Total sustaining capital 
Total capital (development and sustaining capital)  

Note: Numbers may not compute exactly due to rounding. 

Cost (US$ M) 

123 
99 
390 
158 
9 
66 
845 
172 

569 
21 
190 
81 
861 
-19 
5 
847 
1,863 

The operating cost estimate provides the LOM operating costs associated with mining, the process plant, 
tailings filtration plant, backfill plant, WTP, water systems, and general and administrative (G&A) facilities. 
The operating cost includes all on-site costs from mining through to the production of copper concentrate, 
including tailings filtration, tailings compaction, and paste production.

The operating cost estimate has been developed on a year-by-year basis in accordance with Eldorado’s 
envisaged  operations  and  mine  plan.  The  estimated  total  costs  by  cost  centre  and  cost  category  are 
presented in Table 1.5.

40

A  €/US$  exchange  rate  of  1.2  was  used  for  the  preparation  of  the  operating  costs. The  cost  per  tonne 
averages for the open pit and underground mining are calculated based on the tonnages mined for the 
production years of those phases. The non-mining cost centre expenditures are averaged based on the 
process plant ore throughput for the production years. The operating cost excludes cost associated with 
pre-production years.

Table 1.5 

Operating Costs

Cost Centre

Open pit mining 
Underground mining 
Process plant 
Tailings filtration plant 
Backfill plant 
Water system 
G&A 
Subtotal mining 
Subtotal non-mining 
Total 

Production years total cost (US$)  Production years cost per tonne of 

244,815,387 
1,681,025,005 
1,247,247,282 
314,300,479 
27,506,378 
20,007,884 
409,139,670 
1,925,840,391 
2,018,201,653 
3,944,042,045 

production ore (US$/t) 
4.24* 
19.32* 
8.54 
2.15 
0.19 
0.14 
2.80 
13.18 
13.81 
26.99 

The economic analysis is based on the Mineral Reserves production schedule, mill feed, metal recoveries 
and  the  capital  and  operating  costs.  The  Project  case  metal  prices  used  in  the  economic  model  are 
US$1,500/oz Au and US$3.85/lb Cu. The economic model was also evaluated at the respective Mineral 
Reserve  gold  and  copper  prices  of  US$1,300/oz  and  US$2.75/lb.  The  model  makes  use  of  a  first 
principles build-up in Euros, with values then converted to US$. All reporting is in US$.

The  after-tax  cash  flow  analysis  shows  that  the  Skouries  Project  provides  a  robust  return  on  the 
remaining  capital  to  complete  the  Project  scope  and  bring  the  Project  into  commercial  production.  An 
internal rate of return (IRR) of 19% on an after-tax basis is achieved with the project case metal prices of 
US$1,500/oz Au and US$3.85/lb Cu. Using those metal prices, the net present value (NPV) of the Project 
is  estimated  to  be  US$1,273M  using  a  discount  rate  of  5%,  with  a  payback  of  the  remaining  capital 
expenditure achieved in 3.7 years from the start of commercial production.

The  economic  model  was  subjected  to  a  sensitivity  analysis  to  determine  the  effects  of  changing  metal 
prices,  operating  costs  and  capital  costs  on  the  Project  financial  returns.  The  results  of  the  sensitivity 
analysis are provided in Table 1.6 to Table 1.9.

A test of economic extraction for the Skouries Mineral Reserves is demonstrated by means of a sensitivity 
analysis  (see  below).  At  the  Mineral  Reserve  metal  prices  of  US$1,300/oz  Au  and  US$2.75/lb  Cu  the 
Project shows positive economics. The after-tax IRR is 9.8% and the NPV is estimated to be US$354M 
using  a  5%  discount  rate,  with  a  calculated  payback  period  of  8.1  years  from  start  of  Commercial 
Production. Corporate income tax rates in Greece are 22% of net earnings. Income from operations can 
be  offset  by  operating  costs  and  by  depreciation  of  capitalized  items  according  to  a  schedule  of 
depreciation based on the type of asset.

The  sensitivity  analysis  shows  that  the  Project  is  most  sensitive  to  metal  prices,  followed  by  operating 
costs and then capital costs. The copper concentrate grade is the least sensitive. The sensitivity ranges 
show  that  the  Project  is  also  robust  when  evaluated  using  lower  metal  price  assumptions,  or  higher 
operating  and  capital  costs.  Positive  cash  flows  and  positive  NPV  are  maintained  at  metal  prices  of 
US$1,125/oz Au and US$2.89/lb Cu (except for when the NPV is discounted at 8%), operating and capital 
cost increased by 25% individually, or concentrate grade reduced by 25%.

41

Table 1.6 

Metal Price Sensitivity Analysis

Parameters

Units

Gold price

US$/oz

Reserve 
case
1300.00

-25%

-12.5%

1,125.00

1,312.50

Project 
case
1,500.00

+12.5%

+25%

1,687.50

1,875.00

Sensitivity Ranges

US$/lb

2.75

2.89

3.37

3.85

4.33

4.81

Copper price
Results (after tax)
NPV 0%

NPV 5%

NPV 8%

IRR%

Payback period

Taxation

Royalties

US$M

US$M

US$M

%

years

US$M

US$M

1,104

354

105

9.8

8.1

253

87

834

195

-16

1,818

755

401

2,726

1,273

788

7.7%

14.1%

19.0%

8.8

209

79

5.3

417

120

3.7

667

193

3,596

1,772

1,161

23.4%

3.1

913

308

4,451

2,261

1,526

27.3%

2.7

1,154

444

Table 1.7 

Capital Cost Sensitivity Analysis

Parameters

LOM capital costs
Results (after tax)
NPV 0%

NPV 5%

NPV 8%

IRR

Units

US$M

US$M

US$M

US$M

%

-25%

1,397

3,100

1,578

1,064

26.4

Table 1.8 

Operating Cost Sensitivity Analysis

Parameters

LOM operating costs
Results (after tax)
NPV 0%

NPV 5%

NPV 8%

IRR

Units

US$/t ore

US$M

US$M

US$M

%

-25%

20.24

3,495

1,696

1,097

22.4

Sensitivity Ranges

Project 
case
1,863

2,726

1,273

788

19.0%

+12.5%

2,096

2,538

1,121

651

16.3

Sensitivity Ranges

Project 
case
26.99

+12.5%

30.36

2,726

1,273

788

19.0

2,338

1,061

634

17.2

-12.5%

1,630

2,913

1,426

926

22.3

-12.5%

23.62

3,110

1,484

943

20.8

+25%

2,329

2,349

968

512

14.1

+25%

33.74

1,950

849

478

15.3

42

Table 1.9 

Concentrate Grade Sensitivity Analysis

Parameters

LOM operating costs
Results (after tax)
NPV 0%

NPV 5%

NPV 8%

IRR

Units

%Cu

US$M

US$M

US$M

%

-25%

19.5

2,601

1,203

736

18.4

-12.5%

22.75%

2,672

1,243

766

18.8

Sensitivity Ranges

Project 
case
26%

+12.5%

29.25%

2,726

1,273

788

19.0

2,767

1,297

806

19.2

+25%

32.5%

2,800

1,315

820

19.4

Note: Sensitivity plots for the metal price and the sensitivity to capital expenditure (capex), opex, and copper 
concentrate grade varied by ±25% are provided in Figure 1.1 to Figure 1.3.

Figure 1.1 

Sensitivity Plot for Metal Price Analysis

43

Figure 1.2 

NPV Sensitivity Plot for Capital Costs, Operating Costs, and Copper Concentrate Grade

Figure 1.3 

IRR Sensitivity Plot for Capital Costs, Operating Costs, and Copper Concentrate Grade

44

Lamaque

Technical Report

The scientific and technical information regarding Lamaque in this AIF is primarily derived from or based 
upon the scientific and technical information contained in the technical report titled “Technical Report for 
the  Lamaque  Project,  Québec,  Canada’’  with  an  effective  date  of  December  31,  2021  prepared  by 
Eldorado  Gold  Corporation  including  Eldorado  employees  Jacques  Simoneau,  géo,  Peter  Lind,  P.  Eng, 
Ertan Uludag, P. Geo, Sean McKinley, P. Geo, Jessy Thelland, P. Geo, Mehdi Bouanani, P. Eng, Vu Tran, 
P. Eng, David Sutherland, P. Eng and Michael K. Murphy, P. Eng of Stantec Consulting, all of whom are 
“Qualified Persons” under NI 43-101. The report is available under Eldorado Gold’s name on SEDAR and 
EDGAR.

Project Description, Location and Access

The  Lamaque  Project  is  situated  near  the  city  of  Val-d’Or  in  the  province  of  Quebec,  Canada, 
approximately 550 km northwest of Montreal. The coordinates for the approximate center of the host of 
the  mineral  reserves,  the  Triangle  deposit,  are  latitude  48°4’38”  N  and  longitude  77°44’4”  W.    The 
properties that form the Lamaque Project represent the amalgamation of three separate but contiguous 
properties: Lamaque South, Sigma-Lamaque, and Aumaque, previously registered to lntegra Gold and Or 
lntegra. The Sigma mill is accessed via the Provincial Highway 117, 1.4 km east of Val-d’Or. The Triangle 
mine site is accessed from the south of Val-d’Or, 3.7 km east along a private gravel service road, Voie de 
Service Goldex-Manitou.

The city of Val-d’Or has a humid continental climate that closely borders on a subarctic climate. Winters 
are  cold  and  snowy,  and  summers  are  warm  and  damp. All  requirements,  including  a  quality  supply  of 
hydro-electric power to support a mining operation, are available in Val-d’Or, and there is an ample supply 
of  water  on  or  near  the  Lamaque  Project  to  supply  a  mining  operation. Also  available  is  a  local  skilled 
labor force with experienced mining and technical personnel.

The  Abitibi  region  has  a  typical  Canadian  Shield-type  terrain  characterized  by  low  local  relief  with 
occasional  hills  and  abundant  lakes.  The  mine  site  is  bordered  to  the  north  by  a  large  unpopulated 
wooded area, a portion of which is currently used for tailings and waste rock disposal.

History

Val-d’Or  has  been  a  highly  active  mining  area  for  a  century,  with  significant  mineral  deposits  found 
throughout the region. Gold has been produced from the historic Sigma and Lamaque mines starting in 
the early 1930’s. More recently, Eldorado acquired the Lamaque Project through the purchase of lntegra 
Gold Corp in 2017. Eldorado achieved commercial production on March 31, 2019, from ore mined at the 
Upper  Triangle  deposit  and  processed  at  the  refurbished  Sigma  mill.    In  2022,  Lamaque  processed 
833,297 tonnes of ore and produced 174,097 ounces of gold.

Geological Setting, Mineralization and Deposit Types

The Lamaque Operations are located in the Val-d’Or district of the eastern Abitibi Greenstone Belt within 
the  Superior  Province  of  the  Canadian  Shield.  Known  deposits  and  mineral  occurrences  in  the  project 
area, including the Triangle deposit, are sulphide-poor quartz veins or quartz-tourmaline-carbonate veins 
typical  of  many  of  the  orogenic  gold  deposits  in  the  region.  Host  rocks  consist  of  volcanic  flows  and 
volcaniclastic rocks of the Val-d’Or Formation, intruded by a variety of intermediate to mafic intrusions in 
various forms including plugs, dykes and sills. Mineralized veins occur dominantly as shear veins within 
faults  and  shear  zones  cutting  these  units,  and  to  a  lesser  degree  as  secondary  splays  and  extension 
veins.  These  veins  are  preferentially  localized  within  the  mafic  intrusions  and  in  the  host  volcanic 
sequence proximal to the intrusions, which provide a competent host for the emplacement of gold-bearing 
quartz- tourmaline veins.

Current gold resources at the Lamaque Operations are defined in the Triangle, Plug No. 4, Parallel and 
Ormaque  deposits,  with  most  resources  occurring  in  the  Triangle  and  Ormaque  deposits.  The  Triangle 
deposit  is  localized  within  and  peripheral  to  a  feldspar  porphyritic  diorite  intrusion  referred  to  as  the 
Triangle  Plug.  Gold  mineralization  in  the  Triangle  deposit  occurs  in  shear-hosted  quartz-tourmaline-

45

carbonate-pyrite  veins  cutting  the  Triangle  Plug  and  extending  into  the  surrounding  mafic  lapilli-blocks 
tuffs. The thickest and most continuous veins are localized within east-west striking ductile-brittle reverse 
shear  zones  dipping  50-70°  south.  Veins  also  occur  as  extensional  shear  vein  splays  dipping  20-45° 
south  as  well  as  subhorizontal  extension  veins.  Gold  occurs  within  the  veins  as  well  as  in  the  silica-
sericite-carbonate-pyrite alteration selvages flanking the veins.

The  Ormaque  deposit  occurs  mainly  within  the  C-porphyry  diorite,  also  the  principal  host  to  the  Sigma 
deposit, along its contact with andesitic volcaniclastic rocks of the Val-d’Or Formation. High gold grades 
are  associated  with  quartz-carbonate-tourmaline  veins,  both  within  the  veins  themselves  and  in 
tourmaline-flooded  wall  rocks.  Coarse  visible  gold  is  common.  The  mineralized  veins  are  extensional 
veins  to  hybrid  extensional  shear  veins  typically  dipping  10°  to  25°  WSW.  Both  are  spatially  associated 
with steeply NNW-dipping ductile-brittle fault zones. This vein-fault geometry is similar to that present at 
the historical Mine #2, located between the Ormaque deposit and the Sigma Mine.

The Plug No. 4 deposit, located 550 m north of the Triangle deposit contains mineralized veins restricted 
to a subvertical fine to medium-grained cylinder-shaped gabbro intrusion measuring roughly 100 to 150 m 
in  diameter.  East-west  striking  reverse  shear  zones  dipping  between  45°  and  75°  to  the  south  cut  the 
intrusion and host gold-bearing quartz- tourmaline-carbonate-pyrite veins. Mineralized extensional shear 
veins  dipping  35-45°  south  are  associated  with  these  but  have  limited  lateral  continuity.  Sub-horizontal 
extensional veins occur in vein arrays or clusters that extend for tens of metres down the central core of 
the gabbro intrusion. The thickness of individual veins can vary from 1 mm to 1.25 m, with most around 
5-10cm. These vein clusters can carry significant gold concentrations, but grades are erratic.

Mineralized  zones  at  the  Parallel  deposit  occur  as  sub-horizontal  extension  veins  at  shallow  depths 
(70-200  m)  and  as  shear  veins  dipping  approximately  30-45°  south  at  deeper  levels.  The  mineralized 
veins  consist  of  quartz  and  carbonate  with  lesser  amounts  of  tourmaline,  chlorite  and  sericite,  hosted 
within  fine-  to  medium-grained  porphyritic  diorite.  The  sub-horizontal  extension  veins  are  laterally 
extensive  (up  to  300  m),  occur  in  en  echelon  patterns  and  exhibit  pinch  and  swell  characteristics.  In 
general,  they  occur  in  stacked  sets  10-25  m  thick  each  containing  up  to  7  or  8  individual  veins.  Shear 
veins occur as up to four parallel veins within a 75 m wide corridor. Individual shear veins typically range 
in width from 15 cm and 1.5 m, but can be up to 2.6 m thick locally.

Gold  mineralization  is  also  documented  in  numerous  zones  which  are  peripheral  to  the  four  above 
deposits.  These  show  similar  styles  of  vein  control  and  host  rock  characteristics  as  the  three  deposits 
discussed.  The  principal  zones  currently  defined  at  the  project  include:  Fortune  Zone;  No.  5  Plug 
(including No. 35 Vein); No. 3 Mine (including No. 1 and 2 Veins); South Triangle Zone; Mylamaque Zone; 
No.  4  Vein;  No.  6  Vein;  Sixteen  Zone  and  Sigma  East  Zone.  In  addition,  both  the  Sigma  mine  and 
Lamaque  mine  contain  significant  zones  of  residual  mineralization  not  exploited  during  the  historical 
mining of these deposits.

Exploration

Exploration in the Val-d’Or area has been on-going for nearly a century. Since the acquisition of lntegra 
Gold Corp. by Eldorado in 2017, significant exploration activities occurred at Triangle as well as several 
other  targets  including  Plug  No.  4,  Parallel, Aumaque,  South  Gabbro,  Lamaque  Deep,  Vein  No.  6,  P5 
Gap,  Sigma  East  Extension,  Sector  Nord,  amongst  others.  In  January  2020,  Eldorado  announced  the 
discovery of the Ormaque deposit. Eldorado continues to explore the Lamaque property extensively.

Drilling, Sampling and Analysis

Drilling on the Triangle, Parallel, Plug No. 4, and Ormaque deposits amount to 3,330 completed drill holes 
totaling some 821,284 m. Much of the drilling has been completed since 2015, and in 2015 Eldorado Gold 
took over the responsibilities for planning, core logging, interpretation and supervision and data validation 
of  the  diamond  drill  campaigns.  Drilling  was  done  by  wireline  method  with  NQ  sized  core  (47.6  mm 
nominal core diameter). Geology and geotechnical data were collected from the core before sampling. All 
vein  and  shear  zone  occurrences  were  sampled  with  additional  “bracket  sampling”  into  unmineralized 
host  rock  on  both  sides  of  the  veins  or  shear  zones. Typically,  about  50%  of  a  hole  was  sampled. The 
core was cut at the Eldorado’s core facility in Val-d’Or, Quebec. For security and quality control, diamond 
drill  core  samples  were  catalogued  on  sample  shipment  memos,  which  were  completed  at  the  time  the 
samples  were  being  packed  for  shipment.  Standards,  duplicates,  and  blanks  were  inserted  into  the 
sample stream by Eldorado staff.

46

Sample preparation procedures including an initial crush to 10 mesh followed by a riffle split of a 250 g 
subsample which was pulverized to 85% passing 200 mesh. This subsample is sent for assay where a 30 
g  subsample  is  taken  and  fire-assayed  with  an  atomic  absorption  (AA)  spectrometry  finish. Any  values 
greater  than  or  equal  to  5  git Au  were  reassayed  by  fire  assay  using  a  gravimetric  finish.  The  sample 
batches  contained  QA/QC  samples  comprising  standard  reference  materials  (SRMs),  duplicates  and 
blanks. It is in Eldorado’s opinion the QA/QC results demonstrate that the Lamaque Project database for 
assays obtained from 2015 to 2021 is sufficiently accurate and precise for resource estimation.

Checks  to  the  entire  drillhole  database  were  undertaken  and  comparisons  made  between  the  digital 
database  and  original  assay  certificates.  Eldorado  concluded  that  the  data  supporting  the  Lamaque 
Project resource work is sufficiently free of error to be adequate for estimation.

Metallurgical Testing

The  metallurgical  responses  of  ores  from  Upper  Triangle  are  well  understood  given  three  years  of 
operating  data  and  extensive  metallurgical  testwork  that  has  been  completed.  Tests  included  chemical 
analyses,  comminution  test  work,  gravity  concentration  tests,  whole  ore  cyanidation  tests,  carbon  gold 
loading  tests,  cyanide  destruction  tests  as  wells  as  thickening,  rheology,  and  filtration  test  work.  High 
metallurgical recoveries (96.5%) are obtained with the Upper Triangle ores and require a fine grind size 
(40 µm P80), long retention time (>70 hours), and high pH.

Recent  testwork  programs  have  focused  on  samples  from  Lower Triangle  (zones  C6  through  C10)  and 
the Ormaque deposit. Testwork programs have been carried out by third-party commercial laboratories.

Compared  to  ore  from  Upper Triangle,  the  Lower Triangle  samples  are  slightly  harder  with  a  Bond  Ball 
Mill work index of 12.8 kWh/t to 13.5 kWh/t. Recoveries from Lower Triangle are slightly lower than Upper 
Triangle, with an expected recovery of 95%. Samples tested from Ormaque indicate that the mineralized 
material  is  somewhat  harder  at  14.2  kWh/t  and  with  metallurgical  recoveries  in  line  with  Upper Triangle 
(96.5%)  ores.  A  higher  proportion  of  coarse  gravity-recoverable  gold  was  noted  with  the  Ormaque 
samples.

Mineral Resource and Mineral Reserves Estimates

The  Mineral  Resource  estimate  for  the  Triangle  deposit  used  data  from  both  surface  and  underground 
diamond  drillholes.  The  resource  estimates  were  made  from  3D  block  models  created  by  utilizing 
commercial geological modelling and mine planning software. The block model cell size is 5 m east by 5 
m north by 5 m high. The mineral resources of the Triangle deposit were classified using logic consistent 
with the CIM Definition Standards for Mineral Resources and Mineral Reserves referred to in NI 43-101. 
The mineralization of the project satisfies sufficient criteria to be classified into measured, indicated, and 
inferred  mineral  resource  categories.  Mineral  resources  that  are  not  mineral  reserves  have  no 
demonstrated economic viability.

The Mineral Resources for the Triangle deposit, as of 30 September 2022, are shown in Table 1-1. The 
resources  do  not  include  23  kt  in  surface  stockpiles  as  of  the  end  of  September  2022.  The  mineral 
resources are reported within the constraining mineralized domain volumes that were created to control 
resource reporting and are based on a 3.0 g/t gold cut-off grade.

Table 1-1: Triangle Mineral Resources, as of 30 September 2022

Deposit Name

Categories

Upper Triangle

Lower Triangle

Measured
Indicated
Measured and Indicated
Inferred
Inferred

Tonnes
(x 1,000)
1,125
5,048
6,173
1,504
7,819

Grade Au
(g/t)
9.14
7.76
8.01
6.56
7.46

Contained Au
(oz x 1,000)
331
1,259
1,590
317
1,876

The  Mineral  Resource  estimate  for  the  Parallel  deposit  used  data  from  surface  diamond  drillholes. The 
resource  estimates  were  made  from  3D  block  models  created  by  utilizing  commercial  geological 
modelling and mine planning software. The block model cell size is 5 m east by 5 m north by 5 m high. 
The block model was not rotated.

47

The mineral resources of the Parallel deposit were classified using logic consistent with the CIM Definition 
Standards for Mineral Resources and Mineral Reserves referred to in NI 43-101. The mineralization of the 
project satisfies sufficient criteria to be classified into indicated and inferred mineral resource categories. 
Mineral resources that are not mineral reserves have no demonstrated economic viability.

The Mineral Resources for the Parallel deposit, as of 30 September 2022, are shown in Table 1-2. The 
mineral  resources  are  reported  within  the  constraining  domain  volumes  that  were  created  to  control 
resource reporting and at a 3.0 g/t gold cut-off grade.

Table 1-2: Parallel Mineral Resources, as of 30 September 2022

Deposit Name

Parallel
Parallel

Categories

Indicated
Inferred

Tonnes (x 1,000)

221
200

Grade Au
(g/t)
9.87
8.83

Contained Au
(oz x 1,000)
70
57

Due  to  its  similarity  with  the  Triangle  deposit,  the  same  classification  approach  is  used  in  the  Parallel 
deposit,  where  the  average  distance  of  the  samples  to  a  block  center  interpolated  by  samples  from  at 
least two drill holes, up to 30 m was classified as indicated mineral resources. All remaining model blocks 
containing a gold grade estimate were assigned as inferred mineral resources.
The Mineral Resource estimate for the Ormaque deposit used data from surface diamond drillholes. The 
resource  estimates  were  made  from  3D  block  models  created  by  utilizing  commercial  geological 
modelling and mine planning software. The block model cell size is 5 m east by 5 m north by 5 m high.

The  mineral  resources  of  the  Ormaque  deposit  were  classified  using  logic  consistent  with  the  CIM 
Definition  Standards  for  Mineral  Resources  and  Mineral  Reserves  referred  to  in  National  Instrument 
43-101.  The  density  of  drillhole  data  and  the  continuity  of  mineralization  at  Ormaque  only  supports  an 
inferred  classification  for  all  resources.  Mineral  resources  that  are  not  mineral  reserves  have  no 
demonstrated economic viability. 

The  Mineral  Resources  for  the  Ormaque  deposit,  as  of  30  September  2022,  are  shown Table  1-3. The 
mineral  resources  are  reported  within  the  constraining  volumes  that  were  created  to  control  resource 
reporting at a 3.5 g/t gold cut-off grade.

Table 1-3: Ormaque Mineral Resources, as of 30 September 2022

Deposit Name

Categories

Tonnes
(x 1,000)

Grade Au
(g/t)

Contained Au
(oz x 1,000)

Ormaque

Inferred

2,223

11.74

839

The  Mineral  Reserve  estimate  is  based  on  Measured  and  Indicated  Mineral  Resources  for  the  Upper 
Triangle  and  Parallel  deposits,  upon  which  the  mining  plan  and  economical  study  have  demonstrated 
economical extraction. Mineral reserves are reported using a gold price of US$ 1,300 per ounce and an 
exchange rate of 1.25 CA$/US$. A cut-off  grade  of  4.69  g/t after dilution was applied at stope scale for 
discrimination of material to be retained in reserves and all stopes falling below cut-off were taken out of 
the  mine  plan.  Isolated  stopes  with  grade  barely  above  cut-off  were  taken  out  of  the  reserves  if  their 
extraction  could  not  support  the  cost  of  development.  From  a  marginal  cut-off  grade  perspective  that 
considers sunk cost, mandatory development in mineralized ore was included in the reserves if it graded 
at least 1.0 g/t.

Areas  of  uncertainty  that  may  materially  impact  the  Mineral  Reserve  estimates  include  and  are  not 
restricted to:

Costs assumptions, in particular cost escalation.

• Gold market price and exchange rate.
•
• Geological complexity and continuity.
•
• Geotechnical assumptions concerning rock mass stability.

Dilution and recovery factors.

48

Orebody  wireframes  were  produced  on  LeapFrog  Geo  software  and  an  interpolated  block  model  was 
produced  by  MineSight  Software.  Using  Deswik  Stope  Optimizer  Module,  stope  shapes  were  created 
using the following constraints and modifying factors:

• Only  material  falling  in  the  Measured  and  Indicated  Resources  was  retained  for  inclusion  in 

Mineral Reserves.

• Mining Method considered a vertical height of 25 m, Minimal dip 45° and stope width between 3 
m  and  10  m  for  Longitudinal  Retreating  Long  Hole  method  with  stope  lengths  up  to  25  m.  For 
Transverse Primary/ Secondary Long Hole method, a minimal dip of 45 ° and stope width greater 
than 10 m was considered with stope lengths of 10 m.
External dilution of 20% 

•
• Ore Development incorporated internal, planned dilution, and considered 100% mining recovery 

with no-over break.
Development material grading at least 1.0 g/t was included if the development is mandatory.

•
• Mining Recovery of 95% and metallurgical recovery of 96%.

The Mineral Reserve estimate as prepared by Eldorado Gold Quebec is summarized in Table 1-4 and has 
an  effective  date  of  September  30,  2022. All  Mineral  Reserves  are  classified  as  Proven  or  Probable  in 
accordance  with  the  2019  “CIM  Estimation  of  Mineral  Resources  &  Mineral  Reserves  Best  Practices 
Guidelines”.

Table 1-4: Lamaque Project Mineral Reserves as of 30 September 2022

Reserve
Zone
C1
C2
C3
C4
C5
Parallel
Surface 
Inventory
Total
Total 
recovered 
(96%)

Tonnes
4,587
204,148
8
652,671
0
0
16,039

Proven
Grade
4.42
5.51
8.21
7.28
0
0
5.7

877,453

6.82

Ounces
653
36,132
2
152,721
0
0
2,938

192,445
185,902

Tonnes
133,226
91,215
235,010
2,180,952
862,732
249,735
0

Probable
Grade
6.63
5.63
6.27
6.12
8
6.19
0

3,752,869

6.57

Ounces
28,405
16,504
47,339
428,786
221,929
49,704
0

792,667
765,716

Total P&P

Tonnes
137,814
295,363
235,018
2,833,622
862,732
249,735
16,039

Grade
6.56
5.54
6.27
6.38
8
6.19
5.7

4,630,322

6.62

Ounces
29,057
52,636
47,341
581,507
221,929
49,704
2,938

985,112
951,619

%
2.90%
5.30%
4.80%
59.00%
22.50%
5.00%
0.30%

100%

Note: Tonnes and grade are diluted and considering mining recovery. All splay veins are regrouped in their related main zone.

As  of  the  effective  date  of  the  technical  report,  the  QP  is  not  aware  of  any  risks,  legal,  political,  or 
environmental factors that would materially impair the Mineral Reserve estimate.

Mining Methods

The  primary  mining  method  that  is  currently  used  at  Lamaque  is  mechanized  longhole  stoping.  The 
existing mobile equipment fleet of conventional equipment, mine infrastructure, and services, as well as 
workforce skillsets are based on longhole, and this method will continue to be used. Ore is transferred to 
surface  using  45-tonne  rated  underground  haulage  trucks  in  the  newly  developed  Sigma  Ramp  to  the 
surface  ore  pad  near  the  Sigma  mill  facility.  The  current  longhole  stoping  mining  method  will  be 
maintained in the proposed mining of the Lower Triangle deposit

In  the  proposed  mining  of  the  Ormaque  deposit,  drift  and  fill  (DAF)  mining  methods  is  expected  to  be 
employed  due  to  the  shallowly-dipping  orientation  of  the  mineralized  zones,  allowing  for  near-complete 
recovery  of  mineralization  and  providing  better  selectivity  while  allowing  low  grade  material  to  be  left  in 
the stopes. New low-profile mining equipment will likely be required to reduce mining heights to 2.4m and 
reduce external dilution.

The  mine  operation  is  currently  using  cemented  rockfill  (CRF)  and  unconsolidated  rockfill  as  backfill.  In 
the proposed Lower Triangle and Ormaque mine plans, addition of a paste fill plant is under evaluation to 
provide  cemented  paste  fill.  Mineralized  material  will  continue  to  be  transferred  to  surface  using 
underground  haulage  trucks.  The  newly  developed  Sigma-Triangle  decline  to  the  surface  ore  pad  near 
the  Sigma  mill  facility  is  a  recent  improvement  for  material  handling  to  the  mill.  Where  practical,  waste 
rock will remain underground for use as backfill.

49

 
 
 
 
 
 
 
Processing and Recovery Methods

In 2023, Lamaque is expected to mine and process approximately 860,000 to 870,000 tonnes of ore from 
the  Triangle  deposit.  This  corresponds  to  a  plant  throughput  of  110  tonnes  per  operating  hour  at  peak 
feed  rate  of  2,500  tonnes  per  day.  Minor  debottlenecking  improvements  are  planned  to  ensure  that  the 
mill throughput capacity and availability correspond to the mining production rate.

With ongoing resource conversion efforts, it is expected that Lower Triangle and Ormaque will provide mill 
fed starting in 2026. The Sigma mill operates a conventional process including crushing, grinding, gravity 
concentration,  leach,  and  carbon-in-pulp  (CIP)  circuits,  as  well  as  elution,  carbon  regeneration  and 
refinery  areas.  Metallurgical  recoveries  through  the  Sigma  mill  averaged  97.7%  over  the  last  twelve 
months. Expected recoveries for Upper Triangle ores are 96.5%. For Lower Triangle materials, expected 
recoveries are slightly lower at 95% and for Ormaque expected recoveries are 96.5%. Recoveries have 
been slightly higher during the summer period due to the positive benefit of higher leach temperatures.

Infrastructure

The  Triangle  mine  site  consists  of  the  following  buildings  built  as  part  of  the  current  mine  surface 
infrastructure:

•

•

•

•
•
•
•
•
•

A  two-story  building  housing  administration,  technical  services  and  operations  offices.    It  also 
includes a 400 persons dry facility.
A  garage  with  6  working  bays,  a  warehouse,  a  compressor  room  and  offices  to  serve 
maintenance and procurement teams;
A set of buildings next to the main ventilation raise for main fans, heating system and compressor 
room;
A complete diamond drill core logging facility;
A cement slurry plant connected to the underground via piping;
Prefabricated modules housing offices and dry facilities for the site contractors; and
Several fabric buildings to serve as cold storage.
A core logging building
Surface fuel station

Eldorado’s  operations  in  Quebec  comprise  of  one  active  and  two  inactive  tailings  facilities.    Our  active 
tailings  facility  is  located  adjacent  to  the  Sigma  Mill,  designated  as  Sigma Tailings  Management  Facility 
(TMF).    The  design  and  operation  of  the  Sigma  TMF  is  in  keeping  with  Towards  Sustainable  Mining 
guidelines and align with the Canadian Dam Association standards.  One inactive TMF is located at the 
Aurbel site, designated as Aurbel TMF.  A second inactive tailings facility is located within the operational 
area, designated as Lamaque TMF.  The dormant Lamaque TMF has been inactive since 1985. In 2017 
and  2018,  reports  identified  potential  concerns  with  design  aspects  of  tailings  berms  at  the  dormant 
Lamaque  TMF.  In  2021,  Eldorado  established  an  independent  tailings  review  board  (ITRB)  to  provide 
technical  guidance  on  design  and  operational  practices. An  independent  review  of  all  tailings  facilities, 
active  and  inactive,  associated  with  Eldorado’s  operations  in  Québec  was  completed  in  July  2021. The 
review  provided  positive  feedback  on  the  management  of  the  tailings  facilities  and  provided 
recommendations  to  support  short-term  operational  improvements  which  will  lead  to  a  lower  risk  profile 
for the facilities along with guidance on the longer-term plan which will focus initially on gaining increased 
geotechnical understanding and surface water management. 

Since  2020,  in  addition  to  the  usual  daily  and  monthly  inspections,  instrumentations  with  telemetry, 
including  piezometers,  inclinometers  and  tensiometers  has  been  installed  across  the  Sigma  tailings 
impoundment, to help to monitoring the behaviour of the dykes.  An Independent Tailings Review Board 
(ITRB) advises on the design, the construction and the operation process of the tailings impoundment to 
ensure it meets the best practice in the industry.

The Lamaque Operations include significant fixed infrastructure in place at the Triangle deposit and the 
Sigma  mill.  This  includes  an  underground  ramp  system  currently  extending  to  725  m  depth,  with 
approximate dimensions of 5.1 m x 5.5 m that provides access to the ore zones on 18 m vertical intervals 
in  the  upper  mine  and  25  m  vertical  intervals  in  centers  of  production  below  275  m  level.   A  ventilation 
system with two 1500 hp surface fans and multiple 3.4 m – 7.3 m diameter raise connections to levels in 
the  mine  which  provide  sufficient  air  for  underground  operations.   The  airflow  isheated  with  natural  gas 

50

burners  in  winter  months. A  cement  slurry  mixing  and  distribution  system  is  for  use  in  the  backfilling  of 
stopes  with  cemented  rockfill.  A  series  of  surface  buildings  including  the  mine  site  offices,  mine  dry, 
workshop,  warehouse,  contractor  offices,  laydown  yards,  diesel  storage,  explosives  magazine  and 
stockpile  pads  for  ore  and  waste  are  available  and  capable  of  supporting  the  current  operations  at  the 
Triangle site.

The ore from the Triangle site is currently processed at the Sigma Mill. Fixed infrastructure at the Sigma 
Mill site includes the primary crushing circuit, ore storage dome, a rod and ball milling circuit followed by a 
series  of  cyclones,  a  gravity  concentration  circuit,  a  cyanide  leach  circuit,  a  carbon  in  pulp  circuit, ADR 
process  circuit  and  equipment,  a  gold  refinery  and  associated  infrastructure  including  piping,  pumps, 
electrical  connections,  motor  controls,  instrumentation  and  automation  and  monitoring  equipment.  This 
infrastructure was largely in place at the Sigma Mill and used by past operators.

Future  planned  infrastructure  includes  continuation  of  the  main  ramp  to  develop  the  C4  resources  and 
potential ore zones of the Triangle deposit in Lower Triangle.  Upgrades are also planned to the existing 
gravity concentration circuit including intensive cyanidation. An upgraded cyanide destruction circuit is in 
place. Investigations are underway to feed this slurry to a potential new paste tailings plant to supplement 
the tailings deposition at the existing Sigma tailings facility, and potentially for use in underground backfill 
systems.

The Lamaque Operations also include a diverse fleet of owner operated underground mining equipment 
including underground haulage trucks ranging from 30T – 45T, underground loaders ranging in size from 
4  –  10  yd,  development  jumbos,  production  drills,  mechanized  bolters,  and  support  equipment  such  as 
scissor  lifts,  personnel  carriers,  backhoes,  boomtrucks,  explosive  loaders  and  others.  Two  50T  electric 
Sandvik trucks are expected to join the fleet in 2023.

Costs

Production, cash operating cost per ounce, and sustaining capital for 2022 and forecasts for 2023 are as 
follows:

Production
Cash Operating Cost per ounce sold
Sustaining Capital

2022
174,097 oz
$ 642
$ 62.8 M

2023 Forecast
170,000 - 180,000 oz
$ 670 - 770
$ 60 - 70 M

In 2023, Lamaque is expected to mine and process approximately 860,000 to 870,000 tonnes of ore at an 
average gold grade of 6.25 to 6.75 grams per tonne. Cash operating costs per ounce of $670 to $770 in 
2023  reflect  increased  mining  and  processing  costs  due  to  mine  sequence  optimization  for  Lower 
Triangle, cost inflation, and a competitive labour landscape.

Sustaining capital expenditures for 2023 are expected to be approximately $60 to $70 M, which includes 
significant underground mine development and resource conversion drilling at Triangle. Expected growth 
capital for 2023 of $37 to $42 M includes non-sustaining exploration expenditures for resource conversion 
and resource expansion drilling at the Ormaque and Parallel deposits, tailings management, and electric 
underground trucks.

Expensed  exploration  programs  in  2023  will  focus  on  early-stage  targets  at  Sigma-Lamaque,  continued 
exploration drilling on the Bourlamaque property, and other early-stage targets.

51

Non-Material Properties

Perama Hill

Perama  Hill  is  an  epithermal  gold-silver  deposit  located  in  the  Thrace  region  of  northern  Greece.  If 
developed,  the  project  will  operate  as  a  small  open  pit  mine  that  uses  a  conventional  carbon  in  leach 
circuit 
to  prepare  permitting 
documentation.

for  gold  recovery.  Project  optimization  and  studies  are  ongoing 

Sapes Project

The Sapes project is located approximately 2km east of the village of Sapes in northeastern Greece and 
is 14km northeast from the Perama Hill project. Sapes village has a population of approximately 9,500. 
Sapes  was  acquired  in  2014  through  Eldorado  Gold’s  acquisition  of  Glory  Resources  Ltd.  We  are 
currently assessing the project and will determine the project scope after further drilling. At that time, we 
will determine permit methodology and assess whether the previous PEIA is applicable or not.

Stratoni

Stratoni is an underground, silver-lead-zinc mine located in the Halkidiki Peninsula in northern Greece. As 
of December 13, 2021 Mavres Petres mine was placed under care and maintenance with the workforce 
being  re-distributed  to  other  operations  of  Hellas  Gold.  Significant  amounts  of  drilling  are  planned  to 
continue exploration of Mavres Petres and build the reserve base. Drilling continued into 2022 with up to 
3 surface drill rigs located in strategic positions.

Certej

In  October  2022,  the  Company  entered  into  an  agreement  to  sell  the  Certej  project.  The  Agreement 
expired March 24, 2023, however, the Company continues discussions with the proposed purchaser with 
a  view  to  completing  the  transaction  on  substantially  the  same  terms  as  the  October  2022 Agreement, 
subject  to  certain  closing  conditions,  including  required  regulatory  approvals.    If  the  Company  is 
successful in entering into and completing a new Agreement, consideration is expected to include $18 M 
cash  upon  closing  of  the  transaction,  deferred  consideration  of  $12  M  in  cash,  with  $5  M  and  $7  M 
payable  24  months  and  36  months,  respectively,  following  the  receipt  of  the  building  permit,  and  the 
Company will retain a 1.5% net smelter return royalty on the project. 

Bolcana

The  Bolcana  exploration  licence  expired  in  2021,  and  as  such  the  applicable  mineral  resources  have 
been removed from the Company’s mineral resources statement

52

Mineral Reserves and Mineral Resources

2022 Mineral Reserve and Mineral Resource Tabulations

Table 1: Eldorado Mineral Reserves, as of September 30, 2022

Project

Proven Mineral Reserves

Probable Mineral Reserves

Total Proven and Probable

GOLD

Efemçukuru
Kişladağ
Lamaque
Olympias
Perama Hill
Skouries

TOTAL GOLD

SILVER

Olympias
Perama Hill

TOTAL SILVER

Tonnes

(x1000)

1,567
173,443
877
1,583
3,088
73,101

253,660

Tonnes

(x1000)

1,583
3,088
4,671

Au

g/t

5.59
0.69
6.82
9.31
4.03
0.87

0.89

Ag

g/t

136
4
49

COPPER

Tonnes

Cu

(x1000)

%

Au

g/t

5.01
0.53
6.57
6.36
2.81
0.66

1.46

Ag

g/t

132
8
59

In-
situ Au

ounces
(x1000)

282
3,856
192
474
400
2,053

Tonnes

(x1000)

1,617
12,563
3,753
6,660
9,410
74,015

7,257

108,017

Tonnes

(x1000)

6,660
9,410
16,070

In-situ 
Ag

ounces
(x1000)

6,937
403
7,340

In-
situ Cu

ounces
(x1000)

In-situ 
Pb

tonnes
(x1000)

In-
situ Au

ounces
(x1000)

260
213
793
1,362
850
1,576

Tonnes

(x1000)

3,184
186,006
4,630
8,243
12,498
147,116

5,055

361,677

Tonnes

(x1000)

8,243
12,498
20,741

In-situ 
Ag

ounces
(x1000)

28,157
2,277
30,434

In-
situ Cu

tonnes
(x1000)

In-situ 
Pb

tonnes
(x1000)

Tonnes

Cu

(x1000)

%

Tonnes

Cu

(x1000)

%

Au

g/t

5.30
0.68
6.62
6.93
3.11
0.77

1.06

Ag

g/t

132
7
57

%

4.5
4.5

%

5.3
5.3

In-
situ Au

ounces
(x1000)

542
4,069
985
1,836
1,250
3,630

12,312

In-situ 
Ag

ounces
(x1000)

35,094
2,680
37,774

In-
situ Cu

tonnes
(x1000)

740

740

In-situ 
Pb

tonnes
(x1000)

369
369

In-
situ Zn

tonnes
(x1000)

439
439

Skouries

TOTAL COPPER

73,101

73,101

0.52

0.52

381

381

74,015

74,015

0.48

0.48

359

359

147,116

147,116

0.50

0.50

LEAD

Olympias

TOTAL LEAD

ZINC

Olympias

TOTAL ZINC

Tonnes

Pb

(x1000)

1,583
1,583

%

4.4
4.4

Tonnes

Zn

(x1000)

1,583
1,583

%

5.0
5.0

Tonnes

Pb

Tonnes

Pb

(x1000)

(x1000)

70
70

6,660
6,660

300
300

8,243
8,243

%

4.5
4.5

In-
situ Zn

tonnes
(x1000)

79
79

Tonnes

Zn

(x1000)

6,660
6,660

%

5.4
5.4

In-
situ Zn

tonnes
(x1000)

(x1000)

360
360

8,243
8,243

Tonnes

Zn

* Mineral reserve cut-off grades: Efemcukuru: $104.00/t NSR (long hole stoping), $108.00/t NSR (drift and fill); Kisladag: 0.18 g/t Au 
Recoverable; Lamaque: 4.69 g/t Au; Olympias: $195.00/t NSR; Perama Hill: 0.73 g/t Au; Skouries: $10.60/t NSR (open pit), $33.33/t 
NSR (underground).

53

Table 2: Eldorado Mineral Resources, as of September 30, 2022

Project

Measured Mineral
Resources

Indicated Mineral
Resources

Total Measured &
Indicated

Inferred Mineral
Resources

GOLD

Tonnes Au

In-situ Au

Tonne
s

Au In-situ Au Tonnes Au

(x1000)

g/t

tonnes
(x1000)

(x1000) g/t

tonnes
(x1000)

(x1000)

g/t

In-
situ Au

tonnes
(x1000)

Tonnes Au In-situ Au

(x1000) g/t

tonnes
(x1000)

Efemçukuru

1,857

7.37

440

2,842

6.88

629

4,699

7.07

1,069

2,677

5.01

431

Kişladağ

300,070 0.61

5,895

44,408 0.50

708

344,478 0.60

6,603

7,529

0.44

107 

Lamaque

1,125

9.14

331

5,978

7.68

1,475

7,103

7.91

1,806

10,003 7.32

2,354

Ormaque

0

0.00

0

0

0.00

0

0

0.00

0

2,223

11.7
4

839

Olympias

2,618

10.49

883

10,319 7.37

2,446

12,937

8.00

3,329

2,186

7.97

560

Perama Hill

3,093

4.15

412

10,973 2.73

962

14,066

3.04

1,374

1,136

1.63

59

Perama South

Piavitsa

Sapes

0

0

0

0.00

0.00

0.00

0

0

0

0

0

0

0.00

0.00

0.00

0

0

0

0

0

0

0.00

0.00

0.00

0

0

0

14,870 1.52

728

6,613

4.82

1,025

3,434

7.43

820

0.53

2,551

239,974 0.65

5,030

67,657 0.37

814

1.22

8,771

623,256 0.96

19,210 118,328 2.03

7,738

Skouries

90,714

0.85

2,479

TOTAL GOLD 399,477 0.81

10,439

Tonnes Ag

In-situ Ag

SILVER

149,26
0

223,77
9

Tonne
s

(x1000)

g/t

ounces
(x1000)

(x1000) g/t

ounces
(x1000)

(x1000)

g/t

Ag In-situ Ag Tonnes Ag

In-situ 
Ag

ounces
(x1000)

Tonnes Ag In-situ Ag

(x1000) g/t

ounces
(x1000)

Olympias

2,618

148

12,440

10,319

148

49,212

12,937

148

61,651

2,186

190

13,368

Perama Hill

3,093

415

10,973

7

0

2,579

14,066

0

0

7

0

2,994

1,136

2

83

0

6,613

54

11,389

0

4

0

0

0

0

0

0

Piavitsa

Stratoni

TOTAL 
SILVER

1,351

153

6,647

1,351

153

6,647

1,700

162

8,866

5,711

70

12,855

22,643

80

58,438

28,354

78

71,292

11,635

90

33,706

54

COPPER

Tonnes Cu

In-situ Cu

Tonne
s

Cu In-situ Cu Tonnes Cu

(x1000) %

tonnes
(x1000)

(x1000) %

tonnes
(x1000)

(x1000) %

In-situ 
Cu

tonnes
(x1000)

Tonnes Cu In-situ Cu

(x1000) %

tonnes
(x1000)

0.44

652

239,974 0.47

1,118

67,657 0.40

267

0.44

652

239,974 0.47

1,118

67,657 0.40

267

Skouries

90,714

0.51

466

TOTAL 
COPPER

90,714

0.51

466

Tonnes Pb

In-situ Pb

LEAD

149,26
0

149,26
0

Tonne
s

(x1000) %

tonnes
(x1000)

(x1000) %

tonnes
(x1000)

(x1000) %

Pb In-situ Pb Tonnes Pb

In-situ 
Pb

tonnes
(x1000)

Tonnes Pb In-situ Pb

(x1000) %

tonnes
(x1000)

Olympias

2,618

4.8

125

10,319

5.0

520

12,937

5.0

645

2,186

6.5

142

Stratoni

0

0.0

0

1,351

6.1

82

1,351

6.1

82

1,700

6.2

106

TOTAL LEAD 2,618

4.8

125

11,670

5.2

602

14,288

5.1

727

3,886

6.4

230

ZINC

Tonnes

Zn

In-situ Zn

Tonne
s

Zn

In-situ Zn Tonnes

Zn

(x1000) %

tonnes
(x1000)

(x1000) %

tonnes
(x1000)

(x1000) %

In-situ 
Zn

tonnes
(x1000)

Tonnes Zn In-situ Zn

(x1000) %

tonnes
(x1000)

Olympias

2,618

5.7

150

10,319

6.6

682

12,937

6.4

831

2,186

7.3

158

Stratoni

0

0.00

0

1,351

8.7

117

1,351

8.7

117

1,700

9.3

158

TOTAL ZINC

2,618

5.7

150

11,670

6.8

799

14,288

6.6

948

3,886

8.1

316

*  Mineral  resource  cut-off  grades:  Efemçukuru:  2.5  g/t  Au;  Kışladağ:  0.25  g/t  Au;  Lamaque:  3.0  g/t  Au;  Ormaque:  3.5  g/t  Au; 
Olympias: $ 125/t NSR; Perama Hill and Perama South:  0.50 g/t Au; Piavitsa: 4.0 g/t Au; Sapes: 2.5 g/t Au (underground), 1.0 g/t Au 
(open  pit);  Skouries:  0.30  g/t Au  Equivalent  grade  (open  pit),  0.70  g/t Au  Equivalent  grade  (underground)    (=Au  g/t  +  1.25*Cu%); 
Stratoni: $ 200/t

General Notes on the Tabulated Mineral Reserves and Mineral Resources

Mineral  reserves  and  mineral  resources  are  reported  on  a  100%  basis  for  each  property  and  where 
applicable, are calculated to match the end of September 2022 mining as-builts. Except as described in 
this AIF,  there  are  no  known  environmental,  permitting,  legal,  taxation,  political  or  other  relevant  issues 
that  would  materially  affect  the  estimates  of  the  mineral  reserves  and  mineral  resources.  Estimates  of 
mineral resources include mineral reserves.

Grade  estimates  for  the  mineral  resources  are  based  almost  entirely  on  diamond  drillhole  samples. 
Sampling and analyses of these samples are governed by company-wide protocols to provide consistent 
and quality results. Analysis for gold, silver, copper, lead and zinc were almost all done on sawn half core 
samples  using  fire  assay,  AAS  and  ICP  analytical  methods.  These  analyses  and  the  proceeding 
preparation  are  strictly  controlled  by  Eldorado’s  Quality  Assurance  /  Quality  Control  programs.  These 
include  standard  reference  materials,  blank  and  duplicate  samples  that  are  regularly  inserted  prior  to 
shipment from the preparation site. Results are used to monitor and control the quality of the assay data 
and only data that pass the thresholds set up in these programs are used in our resource estimates.

Except as otherwise described herein, the mineral reserve estimates incorporate adequate factors for ore 
loss and waste dilution. The mineral reserves are based on the following price assumptions:

55

Metal

Gold

Silver
Copper
Lead
Zinc

Price

$ 1,300/oz

$ 17.00/oz
$ 2.75/lb
$ 2,000/t
$ 2,400/t

Relevant Properties

Efemçukuru, Kişladağ, Lamaque, 
Perama, Skouries, Olympias
Olympias
Skouries
Olympias
Olympias

Resource classification into measured, indicated and inferred mineral resources and reserve classification 
into  proven  and  probable  mineral  reserves  used  logic  consistent  with  the  definitions  adopted  by  the 
Canadian Institute of Mining, Metallurgy and Petroleum (you can find the definitions at (www.cim.org), and 
in accordance with the disclosure requirements of NI 43-101.

Eligible  mineral  resources  for  reporting  fulfilled  a  demonstration  of  reasonable  prospects  for  eventual 
economic  extraction:    The  mineral  resources  used  a  long  term  gold  metal  price  of  $  1,800/oz  for  the 
determination  of  resource  cut-off  grades  or  values.    This  guided  execution  of  the  next  step  where 
constraining  surfaces  or  volumes  were  created  to  control  resource  reporting.    Open  pit-only  projects 
(Kışladağ,  Perama  Hill  and  Perama  South)  used  pit  shells  created  with  the  long  term  gold  price  to 
constrain  reportable  model  blocks.    Underground  resources  were  constrained  by  3D  volumes  whose 
design  was  guided  by  the  reporting  cut-off  grade  or  value,  contiguous  areas  of  mineralization  and 
mineability. Only material internal to these volumes were eligible for reporting. Projects with both open pit 
and  underground  resources  (Skouries)  have  the  open  pit  resources  constrained  by  the  permit,  and 
underground resources constrained by a reporting shape.

Understanding Mineral Reserve and Mineral Resource Classification

A  mineral  reserve  is  the  part  of  a  measured  or  indicated  mineral  resource  that  can  be  economically 
mined, demonstrated by at least a preliminary feasibility study that includes adequate information about 
mining,  processing,  metallurgical,  economic  and  other  relevant  factors  that  demonstrate  (at  the  time  of 
reporting)  that  economic  extraction  can  be  justified.  See  the  definition  of  “mineral  reserve”  in  the 
“Glossary” for more information.

Mineral  resources  are  concentrations  or  occurrences  of  minerals  that  are  judged  to  have  reasonable 
prospects for economic extraction. The location, quantity, grade, geological characteristics and continuity 
of  a  mineral  resource  are  known,  estimated  or  interpreted  from  specific  geological  evidence  and 
knowledge.  Mineral  resources  are  classified  into  measured,  indicated  and  inferred.  Inferred  mineral 
resources are not known with the same degree of certainty as measured and indicated mineral resources 
and  do  not  have  demonstrated  economic  viability.  See  the  definition  of  “mineral  resource”  in  the 
“Glossary” for more information.

Mineral  resources  that  have  not  already  been  classified  as  mineral  reserves  do  not  have  demonstrated 
economic  viability,  and  there  can  be  no  assurance  that  they  will  ultimately  be  converted  into  mineral 
reserves. Consequently, these mineral resources are of a higher risk than mineral reserves.

Understanding Estimates

Estimating mineral reserves and resources is a subjective process. Accuracy depends on the quantity and 
quality of available data and assumptions and judgments made when interpreting it, which may prove to 
be unreliable.

The cut-off grades for the deposits are based on our assumptions for plant recovery, metal prices, mining 
dilution and recovery, and our estimates for operating and capital costs. We may have to recalculate our 
estimated mineral reserves and resources based on actual production or the results of exploration.

Fluctuations  in  the  price  of  gold,  production  costs  or  recovery  rates  can  make  it  unprofitable  for  us  to 
operate or develop a particular property for a period of time. See “Forward-looking information and risks” 
and “Risk factors in our business” for additional information.

56

Qualified persons (“QP”) under NI 43-101

Terry Cadrin, P.Eng., Senior Director, Business Planning and MRMR for the Company has reviewed and 
approved  Efemçukuru,  Kışladağ,  Skouries  (open  pit),  and  Perama  Hill  mineral  reserves,  and  is  a 
“qualified person” under NI 43-101; Victor Vdovin, P.Eng., Head of Mining Greece for the Company has 
reviewed  and  approved  Olympias  mineral  reserves,  and  is  a  “qualified  person”  under  NI  43-101;  Jessy 
Thelland, P.Geo. (OGQ No. 758), Director Technical Services Lamaque for the Company, has reviewed 
and  approved  the  Lamaque  mineral  reserves,  and  is  a  “qualified  person”  under  NI  43-101;  and  Gary 
Methven,  P.Eng.,  Underground  Manager/Principal  Mining  Engineer  of  AMC  Mining  Consultants  has 
reviewed and approved the Skouries (underground) mineral reserves and is a “qualified person” under NI 
43-101.

Sean  McKinley,  P.Geo.,  Manager,  Geology  &  Advanced  Projects  for  the  Company,  has  reviewed  and 
approved  the  Perama  Hill,  Perama  South,  Piavitsa,  Sapes  and  Skouries  mineral  resources  and  is  a 
“qualified person” under NI 43-101. Jessy Thelland, P.Geo. (OGQ No. 758), Director Technical Services 
Lamaque for the Company, has reviewed and approved the Lamaque mineral resource and the scientific 
and  technical  disclosure  related  to  resource  modelling  of  the  Ormaque  mineral  resources  and  is  a 
“qualified person” under NI 43-101.

Ertan  Uludag,  P.Geo.,  Manager,  Resource  Geology  for  the  Company,  has  reviewed  and  approved  the 
Efemçukuru,  Kışladağ,  Olympias  and  Stratoni  mineral  resources,  and  is  a  “qualified  person”  under  NI 
43-101.

57

Risk Factors in Our Business

Eldorado  is  involved  in  the  exploration,  discovery,  acquisition,  financing,  development,  production, 
reclamation and operation of mining properties. We face a number of risks and uncertainties, which could 
have a material adverse effect on our business, results of operations, financial condition and the Eldorado 
Gold share price.

The risks described below are not the only risks and uncertainties that we face. Although we have done 
our best to identify the risks to our business, there is no assurance that we have captured every material 
or potentially material risk and the risks identified below may become more material to the Company in 
the  future  or  could  diminish  in  importance.  Additional  existing  risks  and  uncertainties  not  presently 
identified by the Company, risks that we currently do not consider to be material, and risks arising in the 
future  could  cause  actual  events  to  differ  materially  from  those  described  in  our  forward-looking 
information, which could materially affect our business, results of operations, financial condition and the 
Eldorado Gold share price.

We  have  set  out  the  risks  in  the  order  of  priority  we  believe  is  appropriate  for  Eldorado  based  on  our 
assessment of, among other things, the likelihood and impact of such risks, and our expected capabilities 
to  mitigate  such  risks. Accordingly,  you  should  review  this  risks  section  in  its  entirety.    In  addition,  you 
should review the property descriptions elsewhere in this AIF for further descriptions of certain of the risks 
arising in respect of those particular properties.

Foreign Operations

Many of our operations are located in foreign jurisdictions, and are exposed to various levels of political, 
economic  and  other  risks  and  uncertainties. These  risks  and  uncertainties  vary  from  country  to  country 
and include, but are not limited to:

earthquakes and other natural disasters; 
changing political and social conditions, geopolitical environment or governments;
expropriation;
timely receipt of necessary permits and authorizations;
renegotiation or nullification of existing rights, concessions, licenses, permits and contracts;
restrictions on foreign exchange, currency controls and repatriation of capital and profits;

•
•
•
•
•
•
• mobility restrictions for personnel and contractors;
availability of procedural rights and remedies;
•
reliability of judicial recourse;
•
operation of the rule of law;
•
labour unrest;
•
extreme fluctuations in currency exchange rates;
•
high rates of inflation;
•
rising labour costs;
•
civil unrest or risk of civil war;
•
changes in law or regulation (including in respect of mining regulations, taxation and royalties);
•
changes in policies (including in respect of monetary policies and permitting);
•
bribery, extortion and corruption;
•
sanctions relating to the Russia-Ukraine war;
•
guerrilla activities, insurrection and terrorism;
•
activism;
•
hostage taking;
•
• military repression; and
•

trespass, illegal mining, theft and vandalism.

The occurrence of any of these risks in the countries in which we operate could have a material adverse 
effect on our business, results of operations, financial condition and the Eldorado Gold share price.

The mining and metals sector has been increasingly targeted by local governments for the purposes of 
raising  revenue  or  for  political  reasons,  as  governments  continue  to  struggle  with  deficits  and  concerns 
over the effects of depressed economies. Governments are continually assessing the fiscal terms of the 
mining regimes and agreements that apply to an entity looking to exploit resources in their countries and 
numerous  countries  have  recently  introduced  changes  to  their  respective  mining  regimes  that  reflect 
increased government control over, or participation in, the mining sector.

The  possibility  of  future  changes  to  the  mining  regimes  in  the  countries  in  which  we  operate  adds 
uncertainty that cannot be accurately predicted and may result in additional costs, delays and regulatory 
requirements.  In  addition,  such  changes  could  restrict  our  ability  to  contract  with  persons  or  conduct 

58

business  in  certain  countries.  There  is  no  assurance  that  governments  will  not  take  our  rights,  impose 
conditions  on  our  business,  prohibit  us  from  conducting  our  business  or  grant  additional  rights  to  state-
owned enterprises, private domestic entities, special interest groups, indigenous peoples or residents in 
the countries in which we operate, which could have a material adverse effect on our business, results of 
operations, financial condition and the Eldorado Gold share price.

We expect to generate cash flow and profits at our foreign subsidiaries, and we may need to repatriate 
funds  from  those  subsidiaries  to  service  our  indebtedness  or  fulfill  our  business  plans,  in  particular  in 
relation to ongoing expenditures at our development assets. From time to time, governments in countries 
in which Eldorado operates may impose limitations on Eldorado’s ability to repatriate funds. In April 2020, 
the  Turkish  government  implemented  a  temporary  partial  ban  on  the  payment  of  dividends  to 
shareholders in response to the economic downturn caused by the COVID-19 pandemic. While the ban 
was lifted on January 1, 2021, we may not be able to repatriate funds from Türkiye  or other jurisdictions 
in  the  future,  or  we  may  incur  tax  payments  or  other  costs  when  doing  so,  as  a  result  of  a  change  in 
applicable  law  or  tax  requirements  at  local  subsidiary  levels  or  at  the  Eldorado  Gold  level,  which  costs 
could be material.

We  have  one  operating  mine,  two  development  projects  and  one  mine  on  care  and  maintenance  in 
Greece.  Following  the  global  financial  crisis  in  2008  and  2009,  the  Greek  economy  experienced  a 
significant  downturn  culminating  in  concerns  about  the  risk  of  Greece  defaulting  on  its  debt  and  exiting 
from  the  EU.  As  a  consequence,  Greece  experienced  protracted  political  instability,  popular  unrest  in 
response to austerity measures and rounds of bail-out negotiations with various governmental and private 
parties. More recently, Greece has progressed its performance economically, including its ability to once 
again borrow money in the bond markets and elsewhere but, among other things, has been experiencing 
labour  unrest  resulting  in  protests  and  strikes.  There  is  no  assurance  that  the  economic  situation  in 
Greece will not deteriorate further or that Greece will not adopt legal, regulatory or policy changes, which 
may  negatively  affect  our  current  and  future  operations  and  plans  in  Greece  and  may  have  a  material 
adverse  effect  on  our  business,  results  of  operations,  financial  condition  and  the  Eldorado  Gold  share 
price. Greece and Turkiye are slated to hold elections in 2023.  There is no guarantee that the outcome of 
the  respective  elections  will  not  have  material  adverse  effects  on  our  business,  results  of  operations, 
financial condition or the Eldorado Gold share price.

In addition, we have experienced in the past significant delays in the timely receipt of necessary permits 
and authorizations from the Greek State in order to advance operations in Greece, and may continue to 
experience  delays  in  the  future  notwithstanding  the  Investment  Agreement.  Following  the  2019  Greek 
Parliamentary  elections,  Eldorado  initiated  talks  with  the  newly  established  government.  In  February 
2021,  we  entered  into  the  Investment  Agreement  with  the  Hellenic  Republic  to  govern  the  further 
development,  construction  and  operation  of  the  Skouries  project  and  the  Olympias  and  Stratoni/Mavres 
Petres  mines  and  facilities,  which  provides  a  modernized  legal  and  financial  framework  to  allow  for  the 
advancement of our investment in these assets. In March 2021, the Amended Investment Agreement was 
ratified by the Greek parliament and published in the Greek Government Gazette, officially becoming law.

We also have two producing mines that are located in Türkiye. Türkiye  has historically experienced, and 
continues to experience, heightened levels of political and economic instability due to regional geopolitical 
instability.  These  conditions  may  be  exacerbated  by  current  global  economic  conditions  or  become 
exacerbated during electoral processes. In particular, there have been political challenges in and nearby 
to  Türkiye  ,  including  civil  unrest  along  the  geographic  borders  with  Syria,  Iran  and  Iraq,  terrorist  acts, 
including  bombings  in  major  centres,  and  an  associated  refugee  crisis.  Türkiye    also  has  a  history  of 
fractious  governing  coalitions  comprised  of  many  political  parties  and  has  experienced  anti-government 
protests  as  well  as  increasing  unrest  following  investigations  initiated  in  December  2013  into  alleged 
government corruption, and an attempted coup in 2016. Our operations have experienced no significant 
disruptions  due  to  this  instability  and  continue  to  operate  under  normal  business  conditions.  However, 
there can be no assurance that the instability will not worsen, which may negatively affect our current and 
future  operations  in  Türkiye    and  may  have  a  material  adverse  effect  on  our  business,  results  of 
operations, financial condition and the Eldorado Gold share price.

We operate in a range of environments and our employees, contractors and suppliers are at risk of injury, 
disease  and  natural  disasters.  On  February  6,  2023,  a  significant  earthquake  struck  the  southeast  of 
Turkiye  resulting  in  severe  loss  of  life,  and  damage  to  infrastructure  in  several  towns  and  cities  in  the 
impact  zone.  Although  our  operations  have  experienced  no  significant  disruptions  due  to  this  natural 
disaster,  there  is  no  guarantee  that  a  similar  natural  disaster  in  the  future,  whether  in Turkiye  or  in  any 
other jurisdiction we operate in, will not have an adverse effect on our business, results of operations or 
financial condition. If our workforce is affected by high incidence of injury, disease or natural disasters, the 
facilities  and  treatments  may  not  be  available  to  the  same  standard  that  one  would  expect  in  more 
economically developed countries such as Canada and the United States, which could have an effect on 
the availability of sufficient personnel to run our operations. This could result in a period of downtime or 

59

we may be subject to an order to cease operations, which could have an adverse effect on our business, 
results of operations, financial condition and the Eldorado Gold share price.

The  safety  and  security  of  our  employees  and  associated  contractors  is  of  prime  importance  to  the 
Company. Various security problems may occur in any of the jurisdictions in which we operate. We are at 
risk of incursions or acts of terrorism by third parties that may result in the theft of or result in damage to 
our property. We endeavor to take appropriate actions to protect against such risks, which may affect our 
operations and incur further costs.

Pandemics, Epidemics and Public Health Crises such as COVID-19

The  ongoing  COVID-19  pandemic  and  any  future  pandemic,  epidemic,  endemic  or  similar  public  health 
threats  and  resulting  negative  impact  on  the  global  economy  and  financial  markets,  the  duration  and 
extent of which is highly uncertain and could be material, may have an adverse impact on our business, 
results of operations, financial condition and the Eldorado Gold share price.

In  March  2020,  COVID-19  was  declared  a  pandemic  by  the  World  Health  Organization. The  COVID-19 
pandemic has had a significant impact on global economic activity since March 2020. In response to the 
COVID-19  pandemic,  governmental  authorities  in  Canada  and  internationally  introduced  various 
recommendations and measures to try to limit the pandemic, including travel restrictions, border closures, 
non-essential business closures, quarantines, self-isolations, shelters-in-place and social distancing. The 
COVID-19  pandemic  has  also  disrupted  global  supply  chains  and  workforce  participation  and  created 
significant volatility and disruption of financial markets.

The global COVID-19 pandemic continues to evolve. Despite mass vaccination programs, the emergence 
of new variants has been causing infection rates to increase in certain areas. The lifting of restrictions on 
the  movement  of  people  and  goods,  social  distancing  measures,  restrictions  on  group  gatherings, 
quarantine requirements and contact tracing varies from country to country and often within countries.

Actions taken by governmental authorities and third parties to contain and mitigate the risk of spread of 
COVID-19  may  have  an  adverse  impact  on  our  business.  For  example,  we  temporarily  ceased  mining 
and  processing  activities  at  Lamaque  from  March  25,  2020  to  April  15,  2020  in  accordance  with  the 
Québec government-mandated restrictions to address the COVID-19 pandemic and we may be required 
to take similar actions in the future which could have a material adverse effect on our business, results of 
operations, financial condition and the Eldorado Gold share price.

Based  upon  evolving  contagion  rates  or  occurrences  at  our  operating  sites,  we  may  decide  to  reduce 
operational  activities  and  limit  activities  to  essential  care  and  maintenance  procedures  including  the 
management of critical environmental systems. Such reductions in our operational activities could have a 
material adverse impact on our business, results of operations, financial condition and the Eldorado Gold 
share price. The impact of this pandemic could include sites being placed into care and maintenance. If 
our sites are placed into care and maintenance, this could significantly reduce our cash flow and impact 
our ability to meet certain covenants related to our debt obligations.

The overall severity and duration of COVID-19 related adverse impacts on our business will depend on 
future developments which cannot currently be predicted, including:

•
•

•

•
•
•
•

directives of government and public health authorities;
disruptions  and  volatility  in  the  global  capital  markets,  which  may  increase  cost  of  capital  and 
adversely impact access to capital;
impacts  on  workforces  throughout  the  regions  in  which  we  operate,  which  may  result  in  our 
workforce being unable to work effectively, including because of illness, quarantines, government 
actions, facility closures or other restrictions in connection with the COVID-19 pandemic;
the roll out and effectiveness of COVID-19 vaccines;
delays in product refining and smelting due to restrictions or temporary closures;
sustained disruptions in global supply chains; and
other unpredictable impacts.

Additionally,  although  several  vaccines  for  COVID-19  have  been  approved,  there  are  risks  that  these 
vaccines will not be effective against variants of the virus and that these vaccines may not be accepted or 
widely  available  in  the  areas  in  which  we  operate  due  to  shortages  or  other  issues  with  distribution. A 
major  outbreak  of  COVID-19  at  any  of  our  operating  sites  could  have  a  material  adverse  effect  on  our 
business and results of operations. These and other impacts of COVID-19 or other pandemic, epidemic, 
endemic or similar public health threats could also have the effect of heightening many of the other risks 
described in these “Risk Factors in Our Business.” The ultimate impact of COVID-19 on our business is 
difficult to predict and depends on factors that are evolving and beyond our control, including the scope 

60

and duration of the outbreak and recovery, including any future resurgences, as well as actions taken by 
governmental  authorities  and  third  parties,  including  the  distribution,  effectiveness  and  acceptance  of 
vaccines, to contain its spread and mitigate its public health effects. We may experience material adverse 
impacts to our business, results of operations, financial condition and the Eldorado Gold share price as a 
result of any of these disruptions, even after the COVID-19 pandemic has subsided.

Development Risks at Skouries and Other Development Projects

Gold  and  other  metal  exploration  is  highly  speculative  in  nature,  involves  many  risks  and  is  often  not 
productive;  there  is  no  assurance  that  we  will  be  successful  in  our  development  efforts.  Substantial 
expenditures  are  required  to  establish  proven  and  probable  mineral  reserves,  determine  the  optimal 
metallurgical  process  to  extract  the  metals  from  the  ore  and  to  plan  and  build  mining  and  processing 
facilities for new properties and to maintain such facilities at existing properties. Once we have found ore 
in sufficient quantities and grades to be considered economic for extraction, then metallurgical testing is 
required  to  determine  whether  the  metals  can  be  extracted  economically.  It  can  take  several  years  of 
exploration and development before production is possible, and the economic feasibility of production can 
change during that time.

The capital expenditures and time required to develop new mines are considerable and changes in cost 
or construction schedules can significantly increase both the time and capital required to build the project, 
including in respect to the expected cost and construction schedule for the Skouries project. The project 
development  schedules  are  dependent  on  obtaining  the  governmental  approvals  necessary  for  the 
operation of a project, and the timeline to obtain these government approvals is often beyond our control.

It is not unusual in the mining industry to experience unexpected problems during the start-up phase of a 
mine,  resulting  in  delays  and  requiring  more  capital  than  anticipated.  As  a  result  of  the  substantial 
expenditures  involved  in  development  projects,  developments  are  prone  to  material  cost  overruns.  For 
example,  while  we  expect  the  total  life  of  mine  of  the  Skouries  project  is  20  years  consisting  of  two 
phases  with  estimated  capital  costs  of  $845  M  and  $172  M  respectively  and  additional  estimated 
sustaining capital of $850 M over the life of mine, there is no assurance as to the time or capital that will 
be  necessary  or  our  ability  to  obtain  financing  on  acceptable  terms  (see  also  “Liquidity  and  Financing 
Risk”). There is no assurance that the profitability or economic feasibility of a project will not be adversely 
affected by factors beyond our control.

Mine  development  projects  typically  require  a  number  of  years  and  significant  expenditures  during  the 
development phase before production is possible and there is no assurance that any of our development 
projects will become producing mines.

Development  projects  depend  on  successfully  completing 
feasibility  studies  and  environmental 
assessments, obtaining the necessary government permits and receiving adequate financing. Economic 
feasibility is based on several factors, including:

•
•
•
•
•
•

estimated mineral reserves;
anticipated metallurgical recoveries;
environmental considerations and permitting;
future gold prices;
anticipated capital and operating costs for the projects; and
timely execution of development plan.

Development projects have no operating history to base estimated future production and cash operating 
costs on. With development projects in particular, estimates of proven and probable mineral reserves and 
cash operating costs are largely based on:

•

interpreting  the  geologic  data  obtained  from  drill  holes  and  other  sampling  techniques;  and 
feasibility studies that derive estimated cash operating costs based on:

▪
▪
▪
▪
▪

the expected tonnage and grades of ore to be mined and processed;
the configuration of the ore body;
expected recovery rates of gold from the ore;
estimated operating costs; and
anticipated climate conditions and other factors.

It is therefore possible that actual cash operating costs and economic returns will differ significantly from 
what we estimated for a project before starting production. 

Mining  of  mineral  bearing  material  requires  removal  of  waste  material  prior  to  gaining  access  to  and 
extracting the valuable material. Depending on the location of the ore, this may entail removing material 
above the ore in an open pit situation (pre-stripping), or developing tunnels underground to gain access to 
deeper  material.  Where  possible,  this  material  is  then  generally  used  elsewhere  in  the  project  site  for 

61

construction of site infrastructure. As a project is developed, a plan is put forward to complete the pre-strip 
or  required  underground  development  so  that  mining  of  ore  can  commence  in  line  with  the  overall 
schedule to feed ore to the process plant at the right time. The degree of pre-strip in an open pit is based 
on selected drilling, which may result in adjustments to the orebody model and a requirement for more or 
less  pre-stripping  to  be  completed.  This  may  result  in  a  deficit  of  material  required  to  complete  other 
earthworks around the project site, such as tailings facilities, or an increase in the pre-strip requirements 
prior to mining commencing. Similarly, with underground development, the mining method and optimized 
design  is  based  on  an  amount  of  drilling  that  will  be  increased  during  normal  operations.  As  work 
continues,  there  may  be  ground  conditions  or  other  changes  to  mining  parameters  that  can  cause  a 
change  in  the  mine  design  or  direction  of  the  underground  development.  Either  of  these  occurrences 
could result in more or less material than can be used for other site projects if so designed, and could also 
result  in  delay  in  start-up  of  continuous  production. This  may  result  in  lower  revenues  while  the  project 
ramps up to normal operating rates.

We have been undertaking in Greece a significant transformation process to improve the performance of 
the  Kassandra  mines.  We  anticipate  the  possibility  of  work  stoppages  or  slowdowns  of  a  significant 
duration as we move forward to achieve the necessary outcomes of the transformation process. Any work 
interruptions involving our employees (including as a result of a slowdown, strike or lockout), contractors 
or  operations,  or  any  jointly  owned  facilities  operated  by  another  entity,  present  a  significant  risk  to 
Eldorado  and  could  have  a  material  adverse  effect  on  our  business,  results  of  operations,  financial 
condition and the Eldorado Gold share price.

Our  production,  capital  and  operating  cost  estimates  for  development  projects  are  based  on  certain 
assumptions. We use these estimates to establish our mineral reserve estimates but our cost estimates 
are subject to significant uncertainty as described above. Although we have undertaken significant work to 
de-risk  the  Skouries  project  and  will  continue  work  to  de-risk  Skouries  and  our  other  development 
projects, actual results for our projects will likely differ from current estimates and assumptions, and these 
differences can be material. The experience we gain from actual mining or processing operations can also 
identify  new  or  unexpected  conditions  that  could  reduce  production  below  our  current  estimates,  or 
increase our estimated capital or operating costs. If actual results fall below our current estimates, it could 
have a material adverse effect on our business, results of operations, financial condition and the Eldorado 
Gold share price.

Community Relations and Social License

Maintaining a positive relationship with the communities in which we operate is critical to continuing the 
successful operation of our existing projects and mines as well as the construction and development of 
existing and new projects and mines. As community support is a key component of a successful mining 
project or operation, Eldorado seeks to pursue ways to strategically integrate community support factors 
in our processes.

As  a  mining  business,  we  may  be  expected  to  come  under  pressure  in  the  jurisdictions  in  which  we 
operate,  or  will  operate  in  the  future,  to  demonstrate  that  other  stakeholders  (including  employees, 
communities surrounding operations and the countries in which we operate) benefit and will continue to 
benefit from our commercial activities, and/or that we operate in a manner that will mitigate any potential 
damage or disruption to the interests of those stakeholders. The evolving expectations related to human 
rights, indigenous rights, and environmental protections may also result in opposition to our current and 
future  operations,  the  development  of  new  projects  and  mines,  and  exploration  activities.  There  is  no 
assurance  that  we  will  be  able  to  mitigate  these  risks,  which  could  materially  adversely  affect  our 
business, results of operations, financial condition and the Eldorado Gold share price.

Community  relations  are  impacted  by  a  number  of  factors,  both  within  and  outside  of  our  control. 
Relations may be strained or social license lost by poor performance by the Company in areas such as 
health  and  safety,  environmental  impacts  from  the  mine,  increased  traffic  or  noise,  and  other  factors 
related  to  communications  and  interactions  with  various  stakeholder  groups.  External  factors  such  as 
press scrutiny or other distributed information about Eldorado specifically or extractive industries generally 
from  media,  governments,  non-governmental  organizations  or  interested  individuals  can  also  influence 
sentiment and perceptions toward the Company and its operations.

Surrounding  communities  may  affect  operations  and  projects  through  restriction  of  site  access  for 
equipment,  supplies  and  personnel  or  through  legal  challenges.  This  could  interfere  with  work  on  the 
Company’s operations, and potentially pose a security threat to employees or equipment. Social license 
may  also  impact  our  permitting  ability,  Company  reputation  and  our  ability  to  build  positive  community 
relationships in exploration areas or around newly acquired properties. Such opposition may also take the 
form of legal or administrative proceedings or manifestations such as protests, roadblocks or other forms 
of  public  expression  against  our  activities,  and  may  have  a  negative  impact  on  our  local  or  global 
reputation and operations.

62

Erosion of social license or activities of third parties seeking to call into question social license may have 
the  effect  of  slowing  down  the  development  of  new  projects  and  may  increase  the  cost  of  constructing 
and operating these projects. Opposition by community and activist groups to our operations may require 
modification of, or preclude the operation or development of, our projects and mines or may require us to 
enter into agreements with such groups or local governments with respect to our projects and mines or 
exploration activities, in some cases, causing increased costs and significant delays to the advancement 
of our projects. Productivity may also be reduced due to restriction of access, requirements to respond to 
security  threats  or  proceedings  initiated  or  delays  in  permitting  and  there  may  also  be  extra  costs 
associated with improving the relationship between Eldorado and the surrounding communities. We seek 
to mitigate these risks through our commitment to operating in a socially responsible manner; however, 
there is no guarantee that our efforts in this respect will mitigate these risks.

In  addition,  governments  in  many  jurisdictions  where  we  operate,  including  Québec,  must  consult  with 
local stakeholders, including indigenous peoples, with respect to grants of mineral rights and the issuance 
or  amendment  of  project  authorizations.  These  requirements  are  subject  to  change  from  time  to  time. 
Eldorado  supports  consultation  and  engagement  with  local  communities,  and  consultation  and  other 
rights  of  indigenous  peoples  which  may  require  accommodations,  including  undertakings  regarding 
financial  compensation,  employment,  and  other  matters.  This  may  affect  our  ability  to  acquire  within  a 
reasonable time frame effective mineral titles or environmental permits in these jurisdictions, including in 
some  parts  of  Canada  in  which  indigenous  title  is  claimed,  and  may  affect  the  timetable  and  costs  of 
development of mineral properties in these jurisdictions. The risk of unforeseen claims or grievances by 
indigenous  peoples  also  could  affect  existing  operations  as  well  as  development  projects  and  future 
acquisitions. These legal requirements and the risk of opposition by indigenous peoples may increase our 
operating costs and affect our ability to expand or transfer existing operations or to develop new projects.

Liquidity and Financing Risk

Liquidity  risk  is  the  risk  that  the  Company  cannot  meet  its  planned  and  foreseeable  commitments, 
including  operating  and  capital  expenditure  requirements.  We  may  be  exposed  to  liquidity  risks  if  we 
cannot  maintain  our  cash  positions,  cash  flows  or  mineral  asset  base,  or  appropriate  financing  is  not 
available  on  terms  satisfactory  to  us.  In  addition,  we  may  be  unable  to  secure  loans  and  other  credit 
facilities  and  sources  of  financing  required  to  advance  and  support  our  business  plans,  including  our 
plans to finance the Skouries project in Greece. In the future, we may also be unable to maintain, renew 
or  refinance  our  senior  notes,  Fourth ARCA  including  any  letters  of  credit  issued  in  connection  with  the 
Fourth ARCA, and the Term Facility on terms we believe are favorable or at all.

The  Company  mitigates  liquidity  risk  through  the  implementation  of  its  capital  management  policy  by 
spreading the maturity dates of investments over time, managing its capital expenditures and operational 
cash  flows,  and  by  maintaining  adequate  lines  of  credit  and  seeking  external  sources  of  funding  where 
appropriate. Management uses a rigorous planning, budgeting and forecasting process to help determine 
the  funds  the  Company  will  need  to  support  ongoing  operations  and  development  plans.  We  have 
historically  minimized  financing  risks  by  diversifying  our  funding  sources,  which  include  credit  facilities, 
issuance  of  notes,  issuance  of  flow-through  shares,  at-the-market  equity  programs  and  cash  flow  from 
operations. In addition, we believe that Eldorado Gold has the ability to access the public debt and equity 
markets  given  our  asset  base  and  current  credit  ratings;  however,  such  market  access  may  become 
restricted due to a change in our asset base, credit ratings or otherwise, and, if we are unable to access 
capital when required, it may have a material adverse effect on us.

Any decrease in production, or change in timing of production or the prices we realize for our gold or other 
metals, will directly affect the amount and timing of our cash flow from operations. A production shortfall or 
any of these other factors would change the timing of our projected cash flows and our ability to use the 
cash  to  fund  capital  expenditures,  including  spending  for  our  projects.  Failure  to  achieve  estimates  in 
production or costs could have an adverse impact on our future cash flow, business, results of operations, 
financial condition and the Eldorado Gold share price.

Management believes that the working capital at December 31, 2022, together with future cash flows from 
operations  and  access  to  the  remaining  undrawn  revolving  credit  facility  in  connection  with  the  Fourth 
ARCA following the planned issuance of a letter of credit in support of the Term Facility are sufficient to 
support  the  Company’s  existing  and  foreseeable  commitments  for  the  next  twelve  months.  However,  if 
there  any  material  changes  in  the  Company’s  assets  or  operations,  including  if  actual  results  or  capital 
requirements  are  different  than  expected,  or  financing,  if  required,  is  not  available  to  the  Company  on 
terms  satisfactory  to  meet  these  material  changes,  then  this  may  adversely  affect  the  ability  of  the 
Company to meet its financial obligations and operational and development plans. Unexpected economic 
and other crises have the potential to heighten liquidity risk, as Eldorado may be required to seek liquidity 
in a market beset by a sudden increase in the demand for liquidity and a simultaneous drop in supply.

63

Climate Change

We  recognize  that  climate  change  is  a  global  issue  that  has  the  potential  to  impact  our  operations, 
stakeholders and the communities in which we operate, which may result in physical risks and transition-
related  regulatory  change  risk.  The  continuing  rise  in  global  average  temperatures  has  created  varying 
changes  to  regional  climates  across  the  globe,  resulting  in  risks  to  equipment  and  personnel. 
Governments  at  all  levels  are  moving  towards  enacting  legislation  to  address  climate  change  by 
regulating  carbon  emissions  and  energy  efficiency,  among  other  things.  Where  legislation  has  already 
been  enacted,  regulation  regarding  emission  levels  and  energy  efficiency  are  becoming  more  stringent. 
The mining industry as a significant emitter of greenhouse gas emissions is particularly exposed to these 
regulations. As a proactive measure, we are targeting a 30% reduction in greenhouse gas emissions from 
2020  emissions  on  a  ‘business  as  usual  basis’  by  2030  for  currently  operating  mines,  but  our  ability  to 
effectively meet our target is subject to matters outside of our control, including being partially reliant on 
the  decarbonization  of  the  electrical  grid  in  Greece.  Furthermore,  stakeholders,  including  shareholders, 
may  increase  demands  for  emissions  reductions  and  call  upon  us  or  mining  companies  in  general  to 
better  manage  their  consumption  of  climate-relevant  resources  (hydrocarbons,  water,  etc.).  Costs 
associated with meeting these requirements may be subject to some offset by increased energy efficiency 
and technological innovation; however, there is no assurance that compliance with such legislation and/or 
stakeholder  demands  will  not  have  an  adverse  effect  on  our  business,  results  of  operations,  financial 
condition and the Eldorado Gold share price.

With respect to physical risks of climate change, the effects may include changing weather patterns, rising 
sea  levels  and  increased  frequency  and  intensity  of  extreme  weather  events  such  as  floods,  droughts, 
hurricanes, heat waves,  tornadoes and wildfires, which  have the potential to disrupt our operations and 
the  transport  routes  we  use.  While  all  of  our  operations  are  exposed  to  physical  risks  from  climate 
change, the anticipated effects are highly location specific. We have strived to identify such material risks 
over a short- to medium-timeframe (until 2030) using our enterprise risk management framework for each 
of  our  material  properties  to  attempt  to  mitigate  such  risks.  In  Greece,  increases  in  storm  intensity, 
changes  in  rainfall  patterns  and  amounts,  increases  in  temperature,  and  water  stress  and  drought  are 
expected to be potential hazards for the Kassandra mines (Olympias, Skouries and Stratoni) while pluvial 
flooding  (flash  flooding)  is  identified  as  an  expected  primary  physical  risk  for  Olympias  and  Stratoni 
presently. In Türkiye , flooding, drought, wind events and wildfires are expected to be potential hazards. At 
Kişladağ,  the  risks  are  expected  to  be  related  to  severe  precipitation  events  or  precipitation  induced 
landslides, and their impact on water levels and site infrastructure. At Efemçukuru, flash flooding caused 
by  severe  precipitation  events  and  wildfires  are  identified  as  expected  risks.  Lastly,  at  Lamaque, 
increased  ice  storms  or  black  ice  conditions  which  may  impact  exterior  equipment  and  infrastructure, 
including  electrical  infrastructure,  along  with  high  wind  events  and  warming  winters,  are  identified  as 
expected risks.

Such physical risks or events can temporarily slow or halt operations due to physical damage to assets, 
reduced  worker  productivity  for  safety  protocols  on  site  related  to  extreme  temperatures  or  lightening 
events, worker aviation and bus transport to or from the site, and local or global supply route disruptions 
that  may  limit  transport  of  essential  materials,  chemicals  and  supplies.  Where  appropriate,  our  facilities 
have  developed  emergency  plans  for  managing  extreme  weather  conditions;  however,  extended 
disruptions could result in interruption to production and deliveries to buyers which may adversely affect 
our  business,  results  of  operations,  financial  condition  and  the  Eldorado  Gold  share  price.  Our  facilities 
depend  on  regular  and  steady  supplies  of  consumables  (water,  diesel  fuel,  chemical  reagents,  etc.)  to 
operate  efficiently.  Our  operations  also  rely  on  the  availability  of  energy  from  public  power  grids,  which 
may  be  put  under  stress  due  to  extremes  in  temperatures,  or  face  service  interruptions  due  to  more 
extreme weather and climate events. Changing climate patterns may also affect the availability of water. If 
the effects of climate change cause prolonged disruption to the delivery of essential commodities or our 
product,  or  otherwise  effect  the  availability  of  essential  commodities,  or  affect  the  prices  of  these 
commodities,  then  our  production  efficiency  may  be  reduced  which  may  have  adverse  effects  on  our 
business, results of operations, financial condition and the Eldorado Gold share price.

With  respect  to  transition-related  regulatory  changes,  the  effects  may  include  the  financial  impact  of 
carbon  pricing  regulations  if  and  when  Eldorado’s  operating  sites  are  affected  by  such  regulations, 
managing  fuel  and  electricity  costs  and  incentives  for  adopting  low-carbon  technologies,  insurance 
premiums associated with weather events and emissions intensities, access to capital for advancing and 
funding low carbon mining operations and projects, accessing sustainability-linked capital and managing 
regulatory  compliance  and  corporate  reputation  related  to  evolving  governmental  and  societal 
expectations.  Such  effects  may  have  an  adverse  effect  on  our  business,  results  of  operations,  financial 
condition and the Eldorado Gold share price.

64

Inflation Risk

General inflationary pressures may affect our labour, commodity and other input costs, which could have 
a  material  adverse  effect  on  our  financial  condition,  results  of  operations  and  the  capital  expenditures 
required  for  the  development  and  operation  of  Eldorado’s  projects.  Specifically  at  Kisladag  and 
Efemcukuru,  labour  costs  increased  in  January  2023  in  line  with  commitments  under  our  collective 
bargaining agreement and to support our workforce with rising costs of food and electricity. Labour costs 
are denominated in local currency and as the weakening of the Turkish Lira against the U.S. dollar has 
slowed  in  recent  months,  cost  increases  are  not  being  offset  by  currency  movements  at  present.  We 
continue to monitor the impacts of cost inflation on our operations. Certain emerging markets in which we 
operate,  or  may  in  the  future  operate,  have  experienced  fluctuating  rates  of  inflation.  For  example, 
Türkiye’s  annual  consumer  inflation  rate  year-on-year  rose  to  36%  in  December  2021  and  to  64%  in 
December 2022 and to 58% in January 2023. There can be no assurance that any governmental action 
will  be  taken  to  control  inflationary  or  deflationary  cycles,  that  any  governmental  action  taken  will  be 
effective  or  whether  any  governmental  action  may  contribute  to  economic  uncertainty.  Governmental 
action  to  address  inflation  or  deflation  may  also  affect  currency  values.  Accordingly,  inflation  and  any 
governmental  response  thereto  may  have  a  material  adverse  effect  on  our  business,  results  of 
operations, financial condition and the Eldorado Gold share price.

Environmental

Although  we  monitor  our  sites  for  potential  environmental  hazards,  there  is  no  assurance  that  we  have 
detected, or can detect all possible risks to the environment arising from our business and operations. We 
expend significant resources to comply with environmental laws, regulations and permitting requirements, 
and we expect to continue to do so in the future. The failure to comply with applicable environmental laws, 
regulations and permitting requirements may result in injunctions, damages, suspension or revocation of 
permits  and  imposition  of  penalties,  as  well  as  a  loss  event  in  excess  of  insurance  coverage  and 
reputational damage. There is no assurance that:

•

•
•

we  have  been  or  will  be  at  all  times  in  complete  compliance  with  such  laws,  regulations  and 
permitting  requirements,  or  with  any  new  or  amended  laws,  regulations  and  permitting 
requirements that may be imposed from time to time;
our compliance will not be challenged; or
the  costs  of  compliance  will  be  economic  and  will  not  materially  or  adversely  affect  our  future 
cash flow, results of operations and financial condition.

We may be subject to proceedings (and our employees subject to criminal charges in certain jurisdictions) 
in  respect  of  alleged  failures  to  comply  with  increasingly  strict  environmental  laws,  regulations  or 
permitting  requirements  or  of  posing  a  threat  to  or  of  having  caused  hazards  or  damage  to  the 
environment or to persons or property. While any such proceedings are in process, we could suffer delays 
or  impediments  to  or  suspension  of  development  and  construction  of  our  projects  and  operations  and, 
even if we are ultimately successful, we may not be compensated for the losses resulting from any such 
proceedings or delays.

There may be existing environmental hazards, contamination or damage at our mines or projects that we 
are unaware of. We may also be held responsible for addressing environmental hazards, contamination 
or  damage  caused  by  current  or  former  activities  at  our  mines  or  projects  or  exposure  to  hazardous 
substances, regardless of whether or not hazard, damage, contamination or exposure was caused by our 
activities  or  by  previous  owners  or  operators  of  the  property,  past  or  present  owners  of  adjacent 
properties or by natural conditions and whether or not such hazard, damage, contamination or exposure 
was unknown or undetectable.

Any  finding  of  liability  in  such  proceedings  could  result  in  additional  substantial  costs,  delays  in  the 
exploration,  development  and  operation  of  our  properties  and  other  penalties  and  liabilities  related  to 
associated losses, including, but not limited to:
• monetary penalties (including fines);
•
•

restrictions on or suspension of our activities;
loss of our rights, permits and property, including loss of our ability to operate in that country or 
generally;
completion  of  extensive  remedial  cleanup  or  paying  for  government  or  third-party  remedial 
cleanup;
premature reclamation of our operating sites; and
seizure of funds or forfeiture of bonds.

•

•
•

The  costs  of  complying  with  any  orders  made  or  any  cleanup  required  and  related  liabilities  from  such 
proceedings  or  events  may  be  significant  and  could  have  a  material  adverse  effect  on  our  business, 
results of operations, financial condition and the Eldorado Gold share price.

65

We are not able to determine the specific impact that future changes in environmental, health and safety 
laws,  regulations  and  industry  standards  may  have  on  our  operations  and  activities,  and  our  resulting 
financial position; however, we anticipate that capital expenditures and operating expenses will increase 
in the future as a result of the implementation of new and increasingly stringent environmental, health and 
safety laws, regulations and industry standards. For example, emissions standards for carbon dioxide and 
sulphur  dioxide  are  becoming  increasingly  stringent,  as  are  laws  relating  to  the  use  and  production  of 
regulated chemical substances and the consumption of water by industrial activities. Further changes in 
environmental,  health  and  safety  laws,  regulations  and  industry  standards,  new  information  on  existing 
environmental, health and safety conditions or other events, including legal proceedings based upon such 
conditions,  or  an  inability  to  obtain  necessary  permits,  could  require  increased  financial  reserves  or 
compliance  expenditures,  or  otherwise  have  a  material  adverse  effect  on  Eldorado.  Changes  in 
environmental,  health  and  safety  laws,  regulations  and  industry  standards  could  also  have  a  material 
adverse  effect  on  product  demand,  product  quality  and  methods  of  production,  processing  and 
distribution. In the event that any of our products were demonstrated to have negative health effects, we 
could  be  exposed  to  workers’  compensation  and  product  liability  claims,  which  could  have  a  material 
adverse  effect  on  our  business,  results  of  operations,  financial  condition  and  the  Eldorado  Gold  share 
price.

On May 27, 2021, the Ministry of Industry and Information Technology of the People’s Republic of China 
issued YS/T 3004-2021 – Gold Industry Standard of People’s Republic of China (the “Industry Standard”) 
which  was  implemented  on  October  1st  2021.  When  imported  in  China,  gold  concentrates  that  comply 
with the Industry Standard are cleared under tariff number HS 2616 9000.01 and are exempt from import 
charges,  whereas  all  other  gold  concentrates  are  declared  under  tariff  number  HS  2616  9000.09  and  a 
valued  added  tax  (“VAT”)  charge  of  13%  is  imposed.  Olympias  gold  concentrates  do  not  fall  within  the 
scope  of  the  Industry  Standard  due  to  the  level  of  arsenic  contained  therein  and  therefore  have  been 
declared  under  tariff  number  HS  2616  9000.09  since  October  1,  2021  upon  importation  from  China  as 
subject to a 13% VAT import charge. Although we are exploring other markets and addressing this change 
in our commercial agreements on a bilateral basis to minimize the effect, approximately 45% of Olympias 
sales are expected to be subject to the 13% VAT charge going forward and there can be no assurance 
that the effects of the Industry Standard will not have a material adverse effect on Eldorado’s business, 
results of operations and financial condition.

Production and Processing

Estimates  of  total  future  production  and  costs  for  our  mining  operations  are  based  on  our  life-of-mine 
plans. These estimates can change, or we might not achieve them, which could have a material adverse 
effect  on  any  or  all  of  our  future  cash  flow,  business,  results  of  operations,  financial  condition  and  the 
Eldorado Gold share price.

Our  plans  are  based  on,  among  other  things,  our  mining  experience,  reserve  estimates,  assumptions 
about  ground  conditions  and  physical  characteristics  of  ores  (such  as  hardness  and  the  presence  or 
absence  of  certain  metallurgical  characteristics,  including  the  presence  of  materials  that  may  adversely 
affect  the  ability  to  process,  export  and  sell  our  products)  and  estimated  rates  and  costs  of  production. 
Our actual production and costs may be significantly different from our estimates for a variety of reasons, 
including  the  risks  and  hazards  discussed  elsewhere  as  well  as  unfavorable  operating  conditions, 
including:
•

actual  ore  mined  varying  from  estimates  in  grade,  tonnage  and  metallurgical  and  other 
characteristics;
industrial accidents, environmental incidents and natural phenomena;
changes in power supply and costs and potential power shortages;
imposition of a moratorium on our operations;
impact of the disposition of mineral assets;
shortages and timing delays, of principal supplies and equipment needed for operation, including 
explosives, fuels, chemical reagents, water, equipment parts and lubricants;
failure of unproven or evolving technologies or loss of information integrity or data;
unexpected geological formations or conditions;

•
•
•
•
•

unanticipated changes in inventory levels at heap-leach operations;
geological, geochemical, ground and water conditions;
fall-of-ground accidents in underground operations;
seismic activity;
renewal of required permits and licenses;
litigation;
shipping interruptions or delays;

•
•
• metallurgical conditions and metal recovery, including unexpected decline of ore grade;
•
•
•
•
•
•
•
• management of the mining process, including revisions to mine plans;
•
•
•

unplanned maintenance and reliability;
unexpected work stoppages or labour costs, shortages or strikes;
security incidents;

66

•
•
•

general inflationary pressures;
currency exchange rates; and
changes in law, regulation or policy.

Specifically,  with  respect  to  changes  in  power  supply  and  costs  and  potential  power  shortages,  our 
operations in Türkiye  and Greece have been experiencing recent energy supply issues affecting the price 
and supply of gas, oil and electricity used in our operations, which has caused increased energy prices 
and  decreased  energy  supply.    In  Greece,  while  electricity  costs  are  partially  offset  by  government 
subsidies, these subsidies are subject to change or elimination.  A sustained increase in energy prices, or 
a  sustained  decrease  in  energy  supply,  could  have  a  material  adverse  effect  on  Eldorado’s  business, 
results of operations, financial condition and the Eldorado Gold share price.

These factors may result in a less than optimal operation and lower throughput or lower recovery, as well 
as damage to mineral properties, property belonging to us or others, interruptions in production, injury or 
death  to  persons,  monetary  losses  and  legal  liabilities.  This  could  cause  a  mineral  deposit  to  become 
unprofitable, even if it was mined profitably in the past. Although we review and assess the risks related to 
extraction and seek to put appropriate mitigating measures in place, there is no assurance that we have 
foreseen  and/or  accounted  for  every  possible  factor  that  might  impact  production,  which  could  have  a 
material  adverse  effect  on  business,  results  of  operations,  financial  condition  and  the  Eldorado  Gold 
share price.

A  number  of  factors  could  affect  our  ability  to  process  ore  in  the  tonnages  we  have  budgeted,  the 
quantities  of  the  metals  or  deleterious  materials  that  we  recover  and  our  ability  to  efficiently  handle 
material  in  the  volumes  budgeted,  including,  but  not  limited  to  the  presence  of  oversize  material  at  the 
crushing  stage;  material  showing  breakage  characteristics  different  to  those  planned;  and  material  with 
grades outside of planned grade range, among others.

Our  operations  at  Kışladağ  have  historically  involved  the  heap  leaching  process.  The  heap  leaching 
process,  while  not  as  capital  intensive  as  the  more  conventional  milling  process,  involves  uncertainties 
associated  with  the  chemical  and  physical  processes  included  in  leaching,  which  can  impact  on 
recoveries. While the HPGR is expected to increase heap leach life of mine recovery by an estimated 4% 
with  the  potential  to  further  increase  recovery  with  additional  optimization  of  the  HPGR  circuit  and  the 
application of agglomeration, there is no assurance that the HPGR and agglomeration circuit will continue 
to perform in accordance with our expectations.

Some of our processing operations rely on the use of sodium cyanide to extract gold and silver from ore. 
As a result of rising energy prices and other factors, there has been an increase in sodium cyanide prices 
and, further, large sodium cyanide suppliers have substantially lowered or ceased production temporarily, 
particularly  in  Europe,  causing  a  supply  shortage  for  sodium  cyanide.  A  sustained  increase  in  sodium 
cyanide  prices,  or  a  sustained  supply  shortage  thereof,  could  have  a  material  adverse  effect  on 
Eldorado’s business, results of operations, financial condition and the Eldorado Gold share price.

The occurrence of any of the above could affect our ability to treat the number of tonnes planned, recover 
valuable  materials,  remove  deleterious  materials  and  process  ore,  concentrate  and  tailings  as  planned. 
This may result in lower throughput, lower recoveries, more downtime or some combination of all three. 
While minor issues of this nature are part of normal operations, more issues may arise than anticipated, 
which may have an adverse effect on our future cash flow, results of operations and financial condition.

Waste Disposal 

The  water  collection,  treatment  and  disposal  operations  at  the  Company’s  mines  are  subject  to 
substantial  regulation  and  involve  significant  environmental  risks.  The  extraction  process  for  gold  and 
metals produces tailings. Tailings are the process waste generated once grinding and extraction of gold or 
other  metals  from  the  ore  is  completed  in  the  milling  process,  which  are  stored  in  engineered  facilities 
designed,  constructed,  active  and  inactive,  in  conformance  with  local  requirements  and  best  practices. 
Other  waste  material  may  be  filtered  and  dried  for  placement  in  a  surface  facility  or  mixed  with  cement 
and used underground as structural fill. A number of factors can affect our ability to successfully dispose 
of waste material in the form that is optimal for our operations, including, but not limited to:

access to suitable locations due to permitting or other restrictions;
requirements to encapsulate acid-generating material;

•
•
• milled material being ground too fine and requiring further treatment; and
•

sufficient infrastructure required to place material underground in the right locations.

If issues with any of the above items occur, the normal discharge or placement process may be affected, 
requiring us to alter existing plans. While minor issues of this nature are part of normal operations, more 
issues  may  arise  than  anticipated,  which  could  have  an  adverse  effect  on  our  business,  results  of 
operations, financial condition and the Eldorado Gold share price.

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Eldorado’s  operations  in  Quebec  comprise  one  active  and  two  inactive  tailings  facilities.    Our  active 
tailings  facility  is  located  adjacent  to  the  Sigma  Mill,  designated  as  Sigma Tailings  Management  Facility 
(TMF).    The  design  and  operation  of  the  Sigma  TMF  is  in  keeping  with  Total  Sustainable  Mining 
guidelines and align with the Canadian Dam Association standards.  One inactive TMF is located at the 
Aurbel site, designated as Aurbel TMF.  A second inactive tailings facility is located within the operational 
area, designated as Lamaque TMF.  The dormant Lamaque TMF has been inactive since 1985. In 2017 
and  2018,  reports  identified  potential  concerns  with  design  aspects  of  tailings  berms  at  the  dormant 
Lamaque TMF. In 2021, Eldorado established an independent tailings review board to provide technical 
guidance on design and operational practices. An independent review of all tailings facilities, active and 
inactive,  associated  with  Eldorado’s  operations  in  Québec  was  completed  in  July  2021.  The  review 
provided positive feedback on the management of the tailings facilities and provided recommendations to 
support short-term operational improvements which will lead to a lower risk profile for the facilities along 
with  guidance  on  the  longer-term  plan  which  will  focus  initially  on  gaining  increased  geotechnical 
understanding and surface water management. 

Although  the  Company  conducts  extensive  maintenance  and  monitoring,  engages  external  consultants 
and incurs significant costs to maintain the Company’s operations, equipment and infrastructure, including 
tailings  management  facilities  (including,  without  limitation,  those  tailings  facilities,  active  and  inactive, 
associated with Eldorado’s operations in Québec), unanticipated failures or damage as well as changes 
to  laws  and  regulations  may  occur  that  could  cause  injuries,  production  loss,  environmental  pollution,  a 
loss event in excess of insurance coverage, reputational damage or other materially adverse effects on 
the Company’s operations and financial condition resulting in significant monetary losses, restrictions on 
operations and/or legal liability.

A major spill, failure or material flow from the tailings facilities (including through occurrences beyond the 
Company’s control such as extreme weather, seismic event, or other incident) may cause damage to the 
environment  and  the  surrounding  communities.  Poor  design  or  poor  maintenance  of  the  tailings  dam 
structures  or  improper  management  of  site  water  may  contribute  to  dam  failure  or  tailings  release  and 
could  also  result  in  damage  or  injury.  Failure  to  comply  with  existing  or  new  environmental,  health  and 
safety laws and regulations may result in injunctions, fines, suspension or revocation of permits and other 
penalties.  The  costs  and  delays  associated  with  compliance  with  these  laws,  regulations  and  permits 
could prevent the Company from proceeding with the development of a project or the operation or further 
development of a mine or increase the costs of development or production and may materially adversely 
affect  the  Company’s  business,  results  of  operations,  financial  condition  and  the  Eldorado  Gold  share 
price.  The  Company  may  also  be  held  responsible  for  the  costs  of  investigating  and  addressing 
contamination (including claims for natural resource damages) or for fines or penalties from governmental 
authorities  relating  to  contamination  issues  at  current  or  former  sites,  either  owned  directly  or  by  third 
parties.  The  Company  could  also  be  held  liable  for  claims  relating  to  exposure  to  hazardous  and  toxic 
substances  and  major  spills  or  failure  of  the  tailing  facilities,  which  could  include  a  breach  of  a  tailings 
dam.  The  costs  associated  with  such  responsibilities  and  liabilities  may  be  significant,  be  higher  than 
estimated and involve a lengthy clean-up. Moreover, in the event that the Company is deemed liable for 
any damage caused by a major spill, failure or material flow from the tailings facilities (including through 
occurrences beyond the Company’s control such as extreme weather, a seismic event, or other incident), 
the  Company’s  losses  or  the  consequences  of  regulatory  action  might  exceed  insurance  coverage. 
Should  the  Company  be  unable  to  fully  fund  the  cost  of  remedying  such  environmental  concerns,  the 
Company may be required to suspend operations temporarily or permanently. Such incidents could also 
have a negative impact on the reputation and image of the Company.

Global Economic Environment

Market events and conditions, including disruptions in the international credit markets and other financial 
systems  and  deteriorating  global  economic  conditions,  could  increase  the  cost  of  capital  or  impede  our 
access to capital.

Economic  and  geopolitical  events  may  create  uncertainty  in  global  financial  and  equity  markets.  The 
global  debt  situation  may  cause  increased  global  political  and  financial  instability  resulting  in  downward 
price pressure for many asset classes and increased volatility and risk spreads. 

For  example,  on  February  24,  2022,  Russian  military  forces  launched  a  full-scale  military  invasion  of 
Ukraine.  In  response,  Ukrainian  military  personal  and  civilians  are  actively  resisting  the  invasion.  Many 
countries throughout the world have provided aid to Ukraine in the form of financial aid and in some cases 
military equipment and weapons to assist in their resistance to the Russian invasion. The North Atlantic 
Treaty Organization (“NATO”) has also mobilized forces to NATO member countries that are close to the 
conflict as deterrence to further Russian aggression in the region. The outcome of the conflict is uncertain 
and is likely to have wide ranging consequences on the peace and stability of the region and the world 

68

economy.  Certain  countries,  including  Canada  and  the  United  States,  have  imposed  strict  financial  and 
trade sanctions against Russia and such sanctions may have far reaching effects on the global economy. 
As Russia is a major exporter of oil and natural gas, any disruption of supply of oil and natural gas from 
Russia, either voluntarily or due to the impact of financial and trade sanctions, could cause a significant 
worldwide supply shortage of oil and natural gas and significantly impact pricing of oil and gas worldwide. 
A tightening of supply and high prices of oil and natural gas could also have a significant adverse impact 
on the world economy. The long-term impacts of the conflict and the sanctions imposed on Russia remain 
uncertain.

These and other impacts of the Russia-Ukraine conflict or other armed conflict could also have the effect 
of heightening many of the other risks described in these “Risk factors in our business”, including the risk 
factor  titled  “Limited  Number  of  Smelters  and  Off-Takers”.  The  ultimate  impact  of  the  Russia-Ukraine 
conflict  on  our  business  is  difficult  to  predict  and  depends  on  factors  that  are  evolving  and  beyond  our 
control,  including  the  scope  and  duration  of  the  conflict,  as  well  as  actions  taken  by  governmental 
authorities and third parties in response. We may experience material adverse impacts to our business, 
results  of  operations,  financial  condition  and  the  Eldorado  Gold  share  price  as  a  result  of  any  of  these 
disruptions, even after the Russia-Ukraine conflict has subsided.

Such disruptions could make it more difficult for us to obtain capital and financing for our operations, or 
increase the cost of it, among other things.

If such negative economic conditions persist or worsen, it could lead to increased political and financial 
uncertainty,  which  could  result  in  regime  or  regulatory  changes  in  the  jurisdictions  in  which  we  operate. 
High  levels  of  volatility  and  market  turmoil  could  have  an  adverse  effect  on  our  business,  results  of 
operations, financial condition and the Eldorado Gold share price.

Limited Number of Smelters and Off-Takers

We  rely  on  a  limited  number  of  smelters  and  off-takers  to  produce  and  distribute  the  product  of  our 
operations,  a  substantial  number  of  which  are  in  China.  The  amount  of  gold  concentrate  that  we  can 
produce and sell is subject to the accessibility, availability, proximity, and capacity of the smelters and off-
takers  to  produce  and  distribute  the  product  of  our  operations.  A  lack  of  smelter  capacity  to  process 
Eldorado’s  gold  concentrate,  in  China  and  elsewhere,  whether  as  a  result  of  environmental,  health  and 
safety laws, regulations and industry standards or otherwise, could limit the ability for Eldorado to deliver 
its products to market. In addition, the Industry Standard could result in Eldorado’s inability to realize the 
full  economic  potential  of  certain  of  its  products  or  in  a  reduction  of  the  price  offered  for  certain  of 
Eldorado’s gold concentrates. In addition, our ability to transport concentrate to smelters may be affected 
by  geo-political  considerations,  including  the  Russia-Ukraine  war.  Unexpected  shut  downs,  concentrate 
transportation  challenges  or  unavailability  of  smelter  capacity,  because  of  actions  taken  by  countries, 
regulators  or  otherwise,  could  have  a  material  adverse  effect  on  Eldorado’s  business,  results  of 
operations, financial condition and the Eldorado Gold share price. See also “Russia-Ukraine Conflict”.

Labour - Employee/Union Relations/Greek Transformation

We  depend  on  our  workforce  to  explore  for  mineral  reserves  and  resources,  develop  our  projects  and 
operate  our  mines.  We  have  programs  to  recruit  and  train  the  necessary  workforce  for  our  operations, 
and  we  work  hard  at  maintaining  good  relations  with  our  workforce  to  minimize  the  possibility  of 
defections and strikes, lockouts and other stoppages at our work sites. In addition, our relations with our 
employees may be affected by changes in labour and employment legislation that may be introduced by 
the  relevant  governmental  authorities  in  whose  jurisdictions  we  carry  on  business.  Changes  in  such 
legislation  or  a  prolonged  labour  disruption  or  shortages  at  any  of  our  mines  or  projects  could  have  a 
material adverse effect on our results of operations, financial condition and the Eldorado Gold share price.

A significant portion of our employees are represented by labour unions in a number of countries under 
various collective bargaining agreements with varying durations and expiration dates. Labour agreements 
are negotiated on a periodic basis, and may not be renewed on reasonably satisfactory terms to us or at 
all. If we do not successfully negotiate new collective bargaining agreements with our union workers, we 
may  incur  prolonged  strikes  and  other  work  stoppages  at  our  mining  operations,  which  could  have  a 
material adverse effect on our business, results of operations, financial condition and the Eldorado Gold 
share  price.  Additionally,  if  we  enter  into  a  new  labour  agreement  with  any  union  that  significantly 
increases  our  labour  costs  relative  to  our  competitors,  our  ability  to  compete  may  be  materially  and 
adversely  affected.  We  could  experience  labour  disruptions  such  as  work  stoppages,  work  slowdowns, 
union organizing campaigns, strikes, or lockouts that could adversely affect our operations. For example, 
we  are  undertaking  a  significant  transformation  process  in  Greece  to  improve  the  performance  of  the 
operating Kassandra Mines, in respect of which we anticipate work stoppages of a significant duration are 
possible  as  we  move  forward  to  achieve  the  necessary  outcomes  of  this  work. Any  work  interruptions 
involving Eldorado’s employees (including as a result of a strike or lockout) or operations, or any jointly 

69

owned facilities operated by another entity present a significant risk to Eldorado and could have a material 
adverse effect on Eldorado’s business, financial condition, and results of operations.

Employee Misconduct 

We  are  reliant  on  the  good  character  of  our  employees  and  are  subject  to  the  risk  that  employee 
misconduct could occur. Although we take precautions to prevent and detect employee misconduct, these 
precautions may not be effective and the Company could be exposed to unknown and unmanaged risks 
or  losses.  The  existence  of  our  Code  of  Ethics  and  Business  Conduct,  among  other  governance  and 
compliance  policies  and  processes,  may  not  prevent  incidents  of  theft,  dishonesty  or  other  fraudulent 
behaviour nor can we guarantee compliance with legal and regulatory requirements. 

These  types  of  misconduct  could  result  in  unknown  and  unmanaged  damage  or  losses,  including 
regulatory sanctions and serious harm to our reputation. The precautions we take to prevent and detect 
these activities may not be effective. If material employee misconduct does occur, our business, results of 
operations, financial condition and the Eldorado Gold share price could be adversely affected.

Key Personnel

We depend on a number of key personnel, including executives and senior officers. We do not have key 
man life insurance. Employment contracts are in place with each of these executives, however, losing any 
of them could have an adverse effect on our operations.

We need to continue implementing and enhancing our management systems and recruiting and training 
new employees to manage our business effectively. We have been successful in attracting and retaining 
skilled and experienced personnel in the past, and expect to be in the future, but there is no assurance 
this will be the case.

Skilled Workforce

We  depend  on  a  skilled  workforce,  including  but  not  limited  to  mining  and  mineral,  metallurgical  and 
geological  engineers,  geologists,  environmental  and  safety  specialists,  and  mining  operators  to  explore 
and develop our projects and operate our mines. We have programs and initiatives in place to attract and 
retain a skilled workforce. However, we are potentially faced with a shortage of skilled professionals due 
to competition in the industry and as experienced employees continue to exit the workforce. As such, we 
need to continue to enhance training and development programs for current employees and partner with 
local universities and technical schools to train and develop a skilled workforce for the future, such efforts 
are  costly  and  there  is  no  assurance  that  they  will  result  in  Eldorado  having  the  workforce  it  needs, 
including in terms of location, skill set and timing.

Expatriates

We depend on expatriates to work at our mines and projects to fill gaps in expertise and provide needed 
management skills in the countries where we operate. Additionally, we depend on expatriates to transfer 
knowledge  and  best  practices  and  to  train  and  develop  in-country  personnel  and  transition  successors 
into  their  roles.  Such  training  requires  access  to  our  sites  and  such  access  may  be  prohibited  by 
government.  We  operate 
to  maintain  competitive 
compensation and benefits programs to attract and retain expatriate personnel. We must also develop in-
country personnel to run our mines in the future. A lack of appropriately skilled and experienced personnel 
in key management positions would have an adverse effect on our operations.

locations  and  must  continue 

in  challenging 

Contractors

We  may  engage  a  number  of  different  contractors  during  the  development  and  construction  phase  of  a 
project,  including  pursuant  to  a  lump  sum  contract  for  specified  services  or  through  a  range  of 
engineering,  procurement,  construction  and  management  contract  options,  depending  on  the  type  and 
complexity of work that is being undertaken, and the level of engineering that has been completed when 
the contract is awarded. Depending on the type of contract and the point at which it is awarded, there is 
potential for variations to occur within the contract scope, which could take the form of extras that were 
not  considered  as  part  of  the  original  scope  or  change  orders.  These  changes  may  result  in  increased 
capital costs. Similarly, we may be subject to disputes with contractors on contract interpretation, which 
could result in increased capital costs under the contract or delay in completion of the project if a contract 
dispute interferes with the contractor’s efforts on the ground. There is also a risk that our contractors and 
subcontractors  could  experience  labour  disputes  or  become  insolvent,  and  this  could  have  an  adverse 
effect on our business, results of operations, financial condition and the Eldorado Gold share price.

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Indebtedness

The  incurrence  or  maintenance  of  substantial  levels  of  debt  or  the  inability  to  retire  debt  as  expected, 
could  adversely  affect  our  business,  results  of  operations,  financial  condition,  the  Eldorado  Gold  share 
price  and  our  ability  to  take  advantage  of  corporate  opportunities.  Long  term  indebtedness  could  have 
adverse consequences, including:

•

•

•
•
•
•
•

limiting  our  ability  to  obtain  additional  financing  to  fund  future  working  capital,  capital 
expenditures, acquisitions or other general corporate requirements, or requiring us to make non-
strategic divestitures;
requiring a substantial portion of our cash flows to be dedicated to debt service payments instead 
of other purposes, thereby reducing the amount of cash flows available for working capital, capital 
expenditures, acquisitions, dividends and other general corporate purposes;
increasing our vulnerability to general adverse economic and industry conditions;
limiting our flexibility in planning for and reacting to changes in the industry in which we compete;
placing us at a disadvantage compared to other, less leveraged competitors;
increasing our cost of borrowing; and
putting us at risk of default if we do not service or repay this debt in accordance with applicable 
covenants.

While neither our articles nor our by-laws limit the amount of indebtedness that we may incur, the level of 
our indebtedness under our senior notes and Fourth ARCA, and the Term Facility, from time to time could 
impair  our  ability  to  obtain  additional  financing  in  the  future  on  a  timely  basis,  or  at  all,  and  to  take 
advantage of business opportunities that may arise, thereby potentially limiting our operational flexibility 
as well as our financial flexibility.

Current and Future Operating Restrictions

Our  senior  notes,  Fourth ARCA,  and  the Term  Facility  contain  certain  restrictive  covenants  that  impose 
significant  operating  and  financial  restrictions  on  us.  In  some  circumstances,  the  restrictive  covenants 
may  limit  our  operating  flexibility  and  our  ability  to  engage  in  actions  that  may  be  in  our  long-term  best 
interest, including, among other things, restrictions on our ability to:
incur additional indebtedness and guarantee indebtedness;
pay dividends or make other distributions or repurchase or redeem our capital stock;
prepay, redeem or repurchase certain debt;

•
•
•
• make loans and investments, including investments into certain affiliates;
•
•
•
•
•
•
•
•
•

sell, transfer or otherwise dispose of assets;
incur certain lease obligations;
incur or permit to exist certain liens;
enter into transactions with affiliates;
undertake certain acquisitions;
complete certain corporate changes;
enter into certain hedging arrangements;
enter into agreements restricting our subsidiaries’ ability to pay dividends; and
consolidate, amalgamate, merge or sell all or substantially all of our assets.

In addition, the restrictive covenants in our Fourth ARCA contain certain restrictions on us and require us 
to maintain specified financial ratios and satisfy other financial condition tests. Our ability to meet those 
financial ratios and tests may be affected by events beyond our control. These restrictions could limit our 
ability  to  obtain  future  financing,  make  acquisitions,  grow  in  accordance  with  our  strategy  or  secure  the 
needed  working  capital  to  withstand  future  downturns  in  our  business  or  the  economy  in  general,  or 
otherwise  take  advantage  of  business  opportunities  that  may  arise,  any  of  which  could  place  us  at  a 
competitive disadvantage relative to our competitors that may have less debt and are not subject to such 
restrictions. Failure to meet these conditions and tests could constitute events of default thereunder.

Change of Control

Upon  the  occurrence  of  specific  kinds  of  change  of  control  events,  we  will  be  required  to  offer  to 
repurchase  all  outstanding  senior  notes  at  101%  of  their  principal  amount,  plus  accrued  and  unpaid 
interest,  if  any,  to  the  repurchase  date.  Additionally,  under  the  Fourth  ARCA,  a  change  of  control  (as 
defined  therein)  will  constitute  an  event  of  default  that  permits  the  lenders  to  accelerate  the  maturity  of 
borrowings under the credit agreement and terminate their commitments to lend.

The source of funds for any purchase of the senior notes and repayment of borrowings under the Fourth 
ARCA would be our available cash or cash generated from our subsidiaries’ operations or other sources, 
including borrowings, sales of assets or sales of equity, as applicable. We may not be able to repurchase 
the senior notes or repay the Fourth ARCA upon a change of control because we may not have sufficient 
financial resources to purchase all of the debt securities that are tendered upon a change of control and 

71

repay  any  of  our  other  indebtedness  that  may  become  due.  We  may  require  additional  financing  from 
third parties to fund any such purchases, and we may be unable to obtain financing on satisfactory terms 
or at all. Further, our ability to repurchase the senior notes may be limited by law. In order to avoid the 
obligations to repurchase the Notes and events of default and potential breaches of the Fourth ARCA, we 
may have to avoid certain change of control transactions that would otherwise be beneficial to us.

Debt Service Obligations

Our  ability  to  make  scheduled  payments  on,  refinance  or  commence  repayment  of  our  debt  obligations 
depends on our financial condition and operating performance, which are subject to prevailing economic 
and  competitive  conditions  and  to  certain  financial,  business,  legislative,  regulatory  and  other  factors 
beyond our control, including those identified elsewhere in this AIF. We may be unable to maintain a level 
of  cash  flows  from  operating  activities  sufficient  to  permit  us  to  pay  the  principal,  premium,  if  any,  and 
interest  on  our  indebtedness.  If  our  cash  flows  and  capital  resources  are  insufficient  to  fund  our  debt 
service obligations,  we  could face substantial  liquidity  problems and could be forced to reduce or delay 
investments and capital expenditures or to dispose of material assets or operations, seek additional debt 
or equity capital or restructure or refinance our indebtedness.

We  may  be  unable  to  commence  repayment,  as  planned.  We  may  also  not  be  able  to  effect  any  such 
alternative  measures,  if  necessary,  on  commercially  reasonable  terms  or  at  all  and,  even  if  successful, 
those alternatives may not allow us to meet our scheduled debt service obligations. The senior notes and 
Fourth  ARCA  will  restrict  our  ability  to  dispose  of  certain  assets  and  use  the  proceeds  from  those 
dispositions other than to repay such obligations and may also restrict our ability to raise debt or equity 
capital to be used to repay other indebtedness when it becomes due. We may not be able to consummate 
those dispositions or to obtain proceeds in an amount sufficient to meet any debt service obligations then 
due.

In addition, Eldorado Gold conducts substantially all of its operations through its subsidiaries. Accordingly, 
repayment of Eldorado Gold’s indebtedness will be dependent in large measure on the generation of cash 
flow  by  its  subsidiaries  and  their  ability  to  make  such  cash  available  to  Eldorado  Gold,  by  dividend, 
intercompany  debt  repayment  or  otherwise.  Unless  they  are  or  become  guarantors  of  Eldorado  Gold’s 
indebtedness,  Eldorado  Gold’s  subsidiaries  do  not  have  any  obligation  to  pay  amounts  due  on  its 
indebtedness or to make funds available for that purpose. Eldorado Gold’s subsidiaries may not be able 
to, or may not be permitted to, make distributions to enable Eldorado Gold to make payments in respect 
of its indebtedness. In addition, certain subsidiaries of Eldorado Gold may not be able to, or may not be 
permitted to, make certain investments into certain other subsidiaries of Eldorado Gold beyond a certain 
threshold amount. Each subsidiary is a distinct legal entity, and, under certain circumstances, legal and 
contractual  restrictions  may  limit  Eldorado  Gold’s  ability  to  obtain  cash  from  its  subsidiaries.  While  the 
senior  notes  and  Fourth  ARCA  limit  the  ability  of  Eldorado  Gold’s  subsidiaries  to  incur  consensual 
restrictions  on  their  ability  to  pay  dividends  or  make  other  intercompany  payments  to  Eldorado  Gold, 
these limitations are subject to qualifications and exceptions. Furthermore, as Eldorado’s funds are used 
to  develop  projects  in  foreign  jurisdictions  through  foreign  subsidiaries,  there  may  be  restrictions  on 
foreign subsidiaries’ ability to pay dividends or make other intercompany payments to Eldorado Gold. In 
the event that Eldorado Gold does not receive distributions from its subsidiaries, Eldorado Gold may be 
unable to make required principal and interest payments on its indebtedness, including the senior notes 
and  Fourth  ARCA.  Our  inability  to  generate  sufficient  cash  flows  to  satisfy  our  debt  obligations,  or  to 
refinance  our  indebtedness  on  commercially  reasonable  terms  or  at  all,  would  materially  and  adversely 
affect  our  financial  position,  results  of  operations  and  our  ability  to  satisfy  our  obligations  and  our  debt 
instruments.

Default on Obligations

A breach of the covenants under the senior notes, Fourth ARCA or our other debt instruments could result 
in  an  event  of  default  under  the  applicable  indebtedness.  Such  a  default  may  allow  the  creditors  to 
accelerate the repayment of the related debt and may result in the acceleration of repayment of any other 
debt to which a cross-acceleration or cross-default provision applies. In addition, an event of default under 
the  Fourth  ARCA  would  permit  the  lenders  thereunder  to  terminate  all  commitments  to  extend  further 
credit under that facility. Furthermore, if we are unable to repay any amounts due and payable under the 
Fourth  ARCA,  those  lenders  could  proceed  against  the  collateral  granted  to  them  to  secure  such 
indebtedness. If our lenders or noteholders accelerate the repayment of our borrowings, we may not have 
sufficient assets to repay that indebtedness.

If we are unable to generate sufficient cash flow and are otherwise unable to obtain funds necessary to 
meet required payments of principal, premium, if any, and interest on our indebtedness, or if we otherwise 
fail to comply with the various covenants in our debt instruments, which could cause cross-acceleration or 
cross-default  under  other  debt  agreements,  we  could  be  in  default  under  the  terms  of  the  agreements 
governing such other indebtedness. If such a default occurs:

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•

•

the holders of the indebtedness may be able to cause all of our available cash flow to be used to 
pay the indebtedness and, in any event, could elect to declare all the funds borrowed thereunder 
to be due and payable, together with accrued and unpaid interest; or
we could be forced into bankruptcy, liquidation or restructuring proceedings.

If  our  operating  performance  declines,  we  may  in  the  future  need  to  amend  or  modify  the  agreements 
governing  our  indebtedness  or  seek  concessions  from  the  holders  of  such  indebtedness.  There  is  no 
assurance that such concessions would be forthcoming.

Credit Ratings

Our outstanding senior notes currently have a non-investment grade credit rating and any rating assigned 
could  be  lowered  or  withdrawn  entirely  by  a  rating  agency  if,  in  that  agency’s  judgment,  future 
circumstances  relating  to  the  basis  of  the  credit  rating,  such  as  adverse  changes  to  our  business  or 
affairs, so warrant. Consequently, real or anticipated changes in our credit ratings will generally affect the 
market  value  of  the  senior  notes. Additionally,  credit  ratings  may  not  reflect  the  potential  effect  of  risks 
relating  to  the  senior  notes.  Any  future  lowering  of  our  ratings  may  make  it  more  difficult  or  more 
expensive for us to obtain additional financing.

Government Regulation

The  mineral  exploration,  development,  mining,  and  processing  activities  of  Eldorado  in  the  countries 
where we operate are subject to various laws governing a wide range of matters, including, but not limited 
to, the following:

•
•

the environment, including land and water use;
the right to conduct our business, including limitations on our rights in jurisdictions where we are 
considered a foreign entity and restrictions on inbound investment;
prospecting and exploration rights and methods;
development activities;
construction;

•
•
•
• mineral production;
•
•
•
•
•
•
•
•
• mine safety;
•
• mineral title, mineral tenure and competing land claims; and
•

reclamation;
royalties, taxes, fees and imposts;
importation of goods;
currency exchange restrictions;
sales of our products;
repatriation of profits and return of capital;
immigration (including entry visas and employment of our personnel);
labour standards and occupational health;

impacts on and participation rights of local communities and entities.

use of toxic substances;

Although we believe our mineral exploration, development, mining, and processing activities are currently 
carried  out  in  accordance  with  all  applicable  laws,  rules  regulations  and  policies,  there  is  no  assurance 
that  new  or  amended  laws,  rules  or  regulations  will  not  be  enacted,  new  policy  applied  or  that  existing 
laws, rules, regulations or discretion will not be applied in a manner which could have a material adverse 
effect  on  our  business,  results  of  operations,  financial  condition  and  the  Eldorado  Gold  share  price, 
including  changes  to  the  fiscal  regime,  in  any  of  the  countries  in  which  we  operate,  including,  without 
limitation:
•
•
•
•
•
•

laws regarding government ownership of or participation in projects;
laws regarding permitted foreign investments;
royalties, taxes, fees and imposts;
regulation of, or restrictions on, importation of goods and movement of personnel;
regulation of, or restrictions on, currency transactions; 
regulation of, or restrictions on, sales of our products, or other laws generally applicable in such 
country, or changes to the ways in which any of these laws are applied, any of which could have a 
material  adverse  effect  on  our  business,  results  of  operations,  financial  condition  and  the 
Eldorado Gold share price; and
laws 
requirements.

regarding  social  and  environmental 

including  environmental 

regulation, 

reporting 

•

We  are  subject  to  corporate  governance  guidelines  and  disclosure  standards  that  apply  to  Canadian 
companies  listed  on  the  TSX,  and  with  corporate  governance  standards  that  apply  to  us  as  a  foreign 
private  issuer  listed  on  the  NYSE  and  registered  with  the  SEC  in  the  United  States.  Although  we 

73

substantially  comply  with  NYSE’s  corporate  governance  guidelines,  we  are  exempt  from  certain  NYSE 
requirements  because  we  are  subject  to  Canadian  corporate  governance  requirements.  We  may  from 
time to time seek other relief from corporate governance and exchange requirements and securities laws 
from the NYSE and other regulators.

Sarbanes-Oxley Act (SOX)

We document and test our internal control procedures over financial reporting to satisfy the requirements 
of  Section  404  of  the  Sarbanes-Oxley  Act  (SOX).  SOX  requires  management  to  conduct  an  annual 
assessment  of  our  internal  controls  over  financial  reporting  and  our  external  auditors  to  conduct  an 
independent assessment of the effectiveness of our controls as at the end of each fiscal year. Our internal 
controls over financial reporting may not be adequate, or we may not be able to maintain such controls as 
required by SOX. We also may not be able to maintain effective internal controls over financial reporting 
on an ongoing basis, if standards are modified, supplemented or amended from time to time. If we do not 
satisfy  the  SOX  requirements  on  an  ongoing  and  timely  basis,  investors  could  lose  confidence  in  the 
reliability of our financial statements, and this could harm our business and have a negative effect on the 
trading price or market value of securities of Eldorado Gold.

If  from  time  to  time  we  do  not  implement  new  or  improved  controls,  when  required,  or  experience 
difficulties  in  implementing  them,  it  could  harm  our  financial  results  or  we  may  not  be  able  to  meet  our 
reporting obligations. There is no assurance that we will be able to remediate material weaknesses, if any 
are identified in future periods, or maintain all of the necessary controls to ensure continued compliance. 
There is also no assurance that we will be able to retain personnel who have the necessary finance and 
accounting  skills  because  of  the  increased  demand  for  qualified  personnel  among  publicly  traded 
companies. If any of our staff fail to disclose material information that is otherwise required to be reported, 
no evaluation can provide complete assurance that our internal controls over financial reporting will detect 
this.  The  effectiveness  of  our  controls  and  procedures  over  financial  reporting  may  also  be  limited  by 
simple  errors  or  faulty  judgments.  Continually  enhancing  our  internal  controls  over  financial  reporting  is 
important,  especially  as  we  expand  and  the  challenges  involved  in  implementing  appropriate  internal 
controls  over  financial  reporting  will  increase. Although  we  intend  to  devote  substantial  time  to  ongoing 
compliance  with  this,  including  incurring  the  necessary  costs  associated  with  therewith,  we  cannot  be 
certain that we will be successful in complying with section 404 of SOX.

We  are  subject  to  changing  rules  and  regulations  promulgated  by  a  number  of  United  States  and 
Canadian  governmental  and  self-regulated  organizations,  including  the  SEC,  Canadian  Securities 
Administrators,  the  NYSE,  the  TSX  and  the  Financial  Accounting  Standards  Board.  These  rules  and 
regulations continue to evolve in scope and complexity and many new requirements have been created in 
response to laws enacted by governments, making compliance more difficult and uncertain. An example 
of  such  regulatory  development  is  the  SEC’s  “Modernization  of  Property  Disclosures  for  Mining 
Registrants” (the “New Rule”). The SEC has adopted the New Rule to replace the existing SEC Industry 
Guide  7. The  New  Rule  has  become  effective  for  SEC  registrants  for  fiscal  years  beginning  on  or  after 
January  1,  2021.  While  Eldorado  is  currently  exempt  from  the  New  Rule  as  it  files  its  annual  report  in 
accordance  with  the  multi-jurisdictional  disclosure  system  between  Canada  and  the  United  States 
(“MJDS”),  if  Eldorado  loses  its  ability  to  file  in  accordance  with  MJDS  or  if  Eldorado  files  certain 
registration statements with the SEC, Eldorado would be required to comply with the New Rule. While the 
New Rule has similarities with NI 43-101, Eldorado may be required to update or revise all of its existing 
technical  reports,  which  may  result  in  revisions  (either  upward  or  downward)  to  Eldorado’s  mineral 
reserves  and  mineral  resources,  in  order  to  comply  with  the  New  Rule.  In  addition,  the  New  Rule  is 
subject  to  unknown  interpretations,  which  could  require  Eldorado  to  incur  substantial  costs  associated 
with compliance.

Eldorado’s  efforts  to  comply  with  the  Canadian  and  United  States  rules  and  regulations  and  other  new 
rules and regulations regarding public disclosure have resulted in, and are likely to continue to result in, 
increased general and administrative expenses and a diversion of management time and attention from 
revenue-generating activities to compliance activities.If Eldorado fails to comply with such regulations, it 
could  have  a  material  adverse  effect  on  our  business,  results  of  operations,  financial  condition  and  the 
Eldorado Gold share price.

Commodity Price Risk

The  profitability  of  the  Company’s  operations  depend,  in  large  part,  upon  gold  and  other  commodity 
prices.  Gold  and  other  commodity  prices  can  fluctuate  widely  and  can  be  influenced  by  many  factors 
beyond  its  control,  including  but  not  limited  to:  industrial  demand;  political  and  economic  events  (global 
and  regional);  gold  and  financial  market  volatility  and  other  market  factors,  the  popularity  of 
cryptocurrencies as an alternative investment to gold, and central bank purchases and sales of gold and 
gold lending. The global supply of gold is made up of new production from mining, and existing stocks of 

74

bullion, scrap and fabricated gold held by governments, public and private financial institutions, industrial 
organizations and private individuals.

If  metal  prices  decline  significantly,  or  decline  for  an  extended  period,  Eldorado  might  not  be  able  to 
continue operations, develop properties, or fulfill obligations under its permits and licenses, or under the 
agreements  with  partners  and  could  increase  the  likelihood  and  amount  that  we  may  be  required  to 
record as an impairment charge on our assets. This could result in losing the ability to operate some or all 
of  the  Company’s  properties  economically,  or  being  forced  to  sell  them,  which  could  have  a  negative 
effect on our business, results of operations, financial condition and the Eldorado Gold share price.

The  cost  of  production,  development  and  exploration  varies  depending  on  the  market  prices  of  certain 
mining  consumables,  including  diesel  fuel,  electricity  and  chemical  reagents.  Electricity  is  regionally 
priced  in  Türkiye    and  semi-regulated  by  the  Turkish  government,  which  reduces  the  risk  of  price 
fluctuations.  Other  than  in  connection  with  the  Term  Facility  discussed  on  page  91,  the  Company  has 
elected not to hedge its exposure to commodity price risk but may use, from time to time, commodity price 
contracts to manage its exposure to fluctuations in the price of gold and other metals. However there is no 
assurance that Eldorado will be able to obtain hedging on reasonable terms or that any hedges that may 
be  put  in  place  will  mitigate  these  risks  or  that  they  will  not  cause  us  to  experience  less  favourable 
economic outcomes than we would have experienced if we had no hedges in place.

Mineral Tenure

In  the  countries  in  which  we  operate,  the  mineral  rights,  or  certain  portions  of  them,  are  owned  by  the 
relevant governments. In such countries, we must enter into contracts with the applicable governments, or 
obtain  permits  or  concessions  from  them,  that  allow  us  to  hold  rights  over  mineral  rights  and  rights 
(including  ownership)  over  parcels  of  land  and  conduct  our  operations  thereon. The  availability  of  such 
rights  and  the  scope  of  operations  we  may  undertake  are  subject  to  the  discretion  of  the  applicable 
governments and may be subject to conditions. New laws and regulations, or amendments to laws and 
regulations  relating  to  mineral  tenure  and  land  title  and  usage  thereof,  including  expropriations  and 
deprivations of contractual rights, if proposed and enacted, may affect our rights to our mineral properties.

In many instances, we can initially only obtain rights to conduct exploration activities on certain prescribed 
areas, but obtaining the rights to proceed with development, mining and production on such areas or to 
use them for other related purposes, such as waste storage or water management, is subject to further 
application, conditions or licenses, the granting of which are often at the discretion of the governments. In 
many  instances,  our  rights  are  restricted  to  fixed  periods  of  time  with  limited,  and  often  discretionary, 
renewal rights. Delays in the process for applying for such rights or renewals or expansions, or the nature 
of conditions imposed by government, could have a material adverse effect on our business, including our 
existing developments and mines, and our results of operations, financial condition and the Eldorado Gold 
share price.

The cost of holding these rights often escalates over time or as the scope of our operating rights expands. 
There is no assurance that the mineral rights regimes under which we hold properties or which govern our 
operations  thereon  will  not  be  changed,  amended,  or  applied  in  a  manner  which  could  have  a  material 
adverse  effect  on  our  business,  results  of  operations,  financial  condition  and  the  Eldorado  Gold  share 
price, that the ongoing costs of obtaining or maintaining our rights will remain economic and not result in 
uncompensated delays or that compliance with conditions imposed from time to time will be practicable. 
Any inability to obtain and retain rights to use lands for our ongoing operations at all or on a timely basis 
could  have  a  material  adverse  effect  on  our  business,  results  of  operations,  financial  condition  and  the 
Eldorado Gold share price.

It  is  possible  that  our  present  or  future  tenure  may  be  subject  to  challenges,  prior  unregistered 
agreements  or  transfers,  and  competing  uses.  In  addition,  certain  lands  in  Canada  are  subject  to 
indigenous rights, treaty rights and/or asserted rights in and to traditional territories. Our rights may also 
be  affected  by  undetected  defects  in  title.  There  is  no  assurance  that  any  of  our  holdings  will  not  be 
challenged. We may also be subject to expropriation proceedings for a variety of reasons. When any such 
challenge or proceeding is in process, we may suffer material delays in our business and operations or 
suspensions  of  our  operations,  and  we  may  not  be  compensated  for  resulting  losses.  Any  defects, 
challenges, agreements, transfers or competing uses which prevail over our rights, and any expropriation 
of  our  holdings,  could  have  a  material  adverse  effect  on  our  business,  including  our  total  loss  of  such 
rights, and our results of operations, financial condition and share price.

Certain  of  our  mining  properties  are  subject  to  royalty  and  other  payment  obligations.  If  we  fail  to  meet 
any  such  obligations,  we  may  lose  our  rights.  There  is  no  assurance  that  we  will  be  able  to  hold  or 
operate  on  our  properties  as  currently  held  or  operated  or  at  all,  or  that  we  will  be  able  to  enforce  our 
rights with respect to our holdings, which could have a material adverse effect on our business, results of 
operations, financial condition and the Eldorado Gold share price.

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Permits 

Activities in the nature of our business and operations can only be conducted pursuant to a wide range of 
permits  and  licenses  obtained  or  renewed  in  accordance  with  the  relevant  laws  and  regulations  in  the 
countries  in  which  we  operate.  These  include  permits  and  licenses,  which  authorize  us  to,  conduct 
business  in  such  countries,  import  or  export  goods  and  materials,  employ  foreign  personnel  in-country, 
and operate equipment, among other things.

The  duration  and  success  of  each  permitting  process  are  contingent  upon  many  factors  that  we  do  not 
control. In the case of foreign operations, granting of government approvals, permits and licenses is, as a 
practical  matter,  subject  to  the  discretion  of  the  applicable  governments  or  government  officials.  There 
may  be  delays  in  the  review  process.  If  the  Company  experiences  such  delays,  the  Company  may  be 
required to pay standby costs for the period during which activities are suspended, including payment of a 
portion of the salaries to those employees who have been suspended pending resolution of the permitting 
process.  In  addition,  certain  of  Eldorado’s  mining  properties  are  subject  to  royalty  and  other  payment 
obligations.  Failure  to  meet  Eldorado’s  payment  obligations  under  these  agreements  could  result  in  the 
loss of its rights.

In the context of environmental protection permitting, including the approval of reclamation plans, we are 
required to comply with existing laws and regulations and other standards that may entail greater or lower 
costs and delays depending on the nature of the activity to be permitted and the interpretation of the laws 
and  regulations  implemented  by  the  permitting  authority.  We  have  in  the  past  experienced  significant 
delays  in  the  timely  receipt  of  necessary  permits  and  authorizations  from  the  Greek  State  in  order  to 
advance operations in Greece, including in respect of Skouries. As a result, Skouries was placed on care 
and  maintenance  and  these  delays  have  and  continue  to  impact  the  Company’s  business  and  financial 
condition.

We  submitted  a  modification  and  time  extension  (up  to  2030)  request  to  the  Kassandra  Mines 
Environmental  Terms  approval  in  Q4  2021  that  will  cover  the  expansion  of  the  Olympias  processing 
facility  and  the  Stratoni  port  modernization.  Our  current  Environmental  Terms  are  valid  through  to  July 
2025 and cover all of our operations. While approval of this modification is expected in 2023, there is no 
assurance  that  we  will  be  able  to  obtain  approval  in  a  timely  manner  or  at  all,  however,  according  to 
Greek environmental legislation, validity of current Environmental Terms is automatically extended until a 
decision on the new request is issued. In September 2021, local associations and residents around the 
Kassandra  Mines  filed  an  appeal  for  the  annulment  of  the  Environmental  Terms  Amendment  Decision 
issued  on  April  29,  2021  which  had  approved  the  move  to  dry  stack  tailings  at  Skouries.  The  appeal 
claims that the simplified procedure adopted to approve the 2021 Environmental Terms Amendment was 
inappropriate given the increased environmental footprint of the project, due to increases in the planned 
production rates (and therefore increased tailings volume). The claimants argue that these are substantial 
modifications  to  the  2011  Environmental  Terms  and  that  therefore  a  consultation  process  should  have 
been followed. The issuance of approval for the new Environmental Terms prior to the issuance of a court 
decision  in  this  trial  would  render  an  eventual  procedural  fault  moot.  In  the  case  of  a  partial  or  full 
annulment  of  the  Environmental  Terms  2021  amendment  decision,  the  original  Environmental  Terms 
dated  2011  would  still  be  valid  on  the  relevant  chapters  and  any  gap  would  be  covered  by  the  new 
comprehensive  Environmental  Terms  amendment  that  is  currently  pending  approval. A  failure  to  obtain 
approval  of  the  new  comprehensive  Environmental Terms  amendment  in  a  timely  manner  could  have  a 
material adverse effect on our business, results of operations, financial condition and the Eldorado Gold 
share price.

In  addition,  some  of  our  current  mineral  tenures,  licenses  and  permits,  including  environmental  and 
operating  permits  for  Olympias,  are  due  to  expire  prior  to  our  planned  life  of  mines,  and  will  require 
renewals on terms acceptable to Eldorado. There is no assurance that we will be able to obtain or renew 
these tenures and permits in order to conduct our business and operations, in a timely manner or at all, or 
that we will be in a position to comply with all conditions that are imposed. The failure to obtain or renew 
such tenure and permits, or the imposition of extensive conditions, could have a material adverse effect 
on our business, results of operations, financial condition and the Eldorado Gold share price.

Environmental, Sustainability and Governance Practices and Performance

There  is  increased  scrutiny  from  stakeholders  related  to  our  environmental,  social  and  governance 
(“ESG”)  practices,  performance  and  disclosures,  including  prioritization  of  sustainable  and  responsible 
production  practices,  decarbonization  and  management  of  climate  risk,  tailings  stewardship  and  social 
license  to  operate  among  others  in  the  jurisdictions  where  we  operate.  As  highlighted  in  our  annual 
sustainability report, we have adopted an approach to responsible mining, articulated in our sustainability 
framework and delivered upon through the implementation of our sustainability management system. It is 
possible  that  our  stakeholders  might  not  be  satisfied  with  our  ESG  practices,  performance  and/or 
disclosures, or the speed of their adoption, implementation and measurable success. If we do not meet 

76

our evolving stakeholders’ expectations, our reputation, our access to and cost of capital, and our stock 
price could be negatively impacted.

In  addition,  our  customers  and  end  users  may  require  that  we  implement  certain  additional  ESG 
procedures  or  standards  before  they  will  start  or  continue  to  do  business  with  us,  which  could  lead  to 
preferential  buying  based  on  our  ESG  practices  compared  to  our  competitors’  ESG  practices.  Investor 
advocacy groups, certain institutional investors, investment funds, creditors and other influential investors 
are increasingly focused on our ESG practices and in recent years have placed increasing importance on 
the  implications  of  their  investments.  Organizations  that  provide  information  to  investors  on  ESG 
performance  and  related  matters  have  developed  quantitative  and  qualitative  data  collection  processes 
and ratings processes for evaluating companies on their approach to ESG matters. Such ratings are used 
by some investors to inform their investment and voting decisions. Unfavorable ratings or assessment of 
our  ESG  practices  may  lead  to  negative  investor  sentiment  toward  us,  which  could  have  a  negative 
impact  on  our  stock  price  and  our  access  to  and  cost  of  capital. Additionally,  if  we  do  not  adapt  to  or 
comply  with  investor  or  stakeholder  expectations  and  standards,  which  are  evolving,  or  if  we  are 
perceived to have not responded appropriately, regardless of whether there is a legal requirement to do 
so,  we  may  suffer  from  reputational  damage  and  our  business,  financial  condition,  and/or  stock  price 
could be materially and adversely affected.

Eldorado takes seriously our obligation to respect and promote human rights, is a signatory to the United 
Nations  Global  Compact,  and  has  adopted  a  Human  Rights  Policy  informed  by The  International  Bill  of 
Human  Rights,  The  Ten  Principles  of  the  UN  Global  Compact,  The  International  Labour  Organization’s 
Declaration  on  Fundamental  Principles  and  Rights  at  Work,  The  Voluntary  Principles  on  Security  and 
Human Rights and The Guiding Principles on Business and Human Rights. Although the Company has 
implemented a number of significant measures and safeguards, including our Human Rights Policy, which 
are 
the 
implementation  of  these  measures  will  not  guarantee  that  personnel,  national  police  or  other  public 
security forces will uphold human rights standards in every instance.

that  personnel  understand  and  uphold  human  rights  standards, 

to  ensure 

intended 

The  failure  to  conduct  operations  in  accordance  with  Company  standards,  including  those  described  in 
our  annual  sustainability  report  and  Human  Rights  Policy,  can  result  in  harm  to  employees,  community 
members or trespassers, increase community tensions, reputational harm to us or result in criminal and/or 
civil liability and/or financial damages or penalties.

Financial Reporting

Carrying Value of Assets

The carrying value of our assets is compared to our estimates of their estimated fair value to assess how 
much value can be recovered based on current events and circumstances. Our fair value estimates are 
based on numerous assumptions and are adjusted from time to time and the actual fair value, which also 
varies over time, could be significantly different than these estimates.

If  our  valuation  assumptions  prove  to  be  incorrect,  or  we  experience  a  decline  in  the  fair  value  of  our 
reporting units, then this could result in an impairment charge, which could have an adverse effect on our 
business and the value of our securities.

Change in Reporting Standards

Changes  in  accounting  or  financial  reporting  standards  may  have  an  adverse  impact  on  our  financial 
condition and results of operations in the future.

Non-Governmental Organizations

Certain  non-governmental  organizations  (“NGOs”)  that  oppose  globalization  and  resource  development 
are often vocal critics of the mining industry and its practices, including the use of hazardous substances 
in  processing  activities  and  the  related  environmental  impact,  and  such  NGOs  may  oppose  our  current 
and  future  operations  or  further  development  or  new  development  of  projects  or  operations  on  such 
grounds.  Adverse  publicity  generated  by  such  NGOs  or  other  parties  generally  related  to  extractive 
industries  or  specifically  to  our  operations,  could  have  an  adverse  effect  on  our  reputation,  impact  our 
relationships with the communities in which we operate and ultimately have a material adverse effect on 
our business, results of operations, financial condition and the Eldorado Gold share price.

NGOs  may  lobby  governments  for  changes  to  laws,  regulations  and  policies  pertaining  to  mining  and 
relevant to our business activities which, if made, could have a material adverse effect on our business, 
results of operations, financial condition and the Eldorado Gold share price. NGOs may organize protests, 

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install  road  blockades,  apply  for  injunctions  for  work  stoppage,  file  lawsuits  for  damages  and  intervene 
and participate in lawsuits seeking to cancel our rights, permits and licences. These actions can relate not 
only  to  current  activities  but  also  historic  mining  activities  by  prior  owners  and  could  have  a  material 
adverse effect on our business and operations. NGOs may also file complaints with regulators in respect 
of  our,  and  our  directors’  and  insiders’  regulatory  filings  in  respect  of  Eldorado  Gold.  Such  complaints, 
regardless of whether they have any substance or basis in fact or law, may have the effect of undermining 
the  confidence  of  the  public  or  a  regulator  in  Eldorado  Gold  or  such  directors  or  insiders.  This  may 
adversely affect our prospects of obtaining the regulatory approvals necessary for advancement of some 
or  all  of  our  exploration  and  development  plans  or  operations  and  our  business,  results  of  operations, 
financial condition and the Eldorado Gold share price.

Corruption, Bribery and Sanctions

Our  operations  are  governed  by,  and  involve  interactions  with,  many  levels  of  government  in  numerous 
countries.  Like  most  companies,  we  are  required  to  comply  with  anti-corruption  and  anti-bribery  laws, 
including the Criminal Code (Canada) and the Corruption of Foreign Public Officials Act (Canada) and the 
U.S.  Foreign  Corrupt  Practices Act,  as  well  as  similar  laws  that  apply  to  our  business  including  in  the 
countries in which we conduct our business or our securities trade (collectively, “anti-bribery laws”). The 
Company has implemented and promulgated an Anti-Bribery & Corruption Policy, which with our Code of 
Ethics and Business Conduct, all directors, officers and employees are required to comply.

In  recent  years,  there  has  been  a  general  increase  in  both  the  severity  of  penalties  and  frequency  of 
prosecution and enforcement under such laws, resulting in greater punishment and scrutiny to companies 
convicted of violating anti-bribery laws. Furthermore, a company may be found liable for violations by not 
only  its  directors,  officers  or  employees,  but  also  through  the  actions  of  any  third  party  agents  or 
representatives. Although we have adopted policies and use a risk-based approach to mitigate such risks, 
such measures may not always be effective in ensuring that we, our directors, officers, employees or third 
party  agents  or  representatives  will  strictly  be  in  compliance  with  such  anti-bribery  laws.  If  we  find 
ourselves subject to an enforcement action or are found to be in violation of such anti-bribery laws, this 
may  result  in  significant  criminal  penalties,  fines  and/or  sanctions  being  imposed  on  us  and  significant 
negative  media  coverage  resulting  in  a  material  adverse  effect  on  our  reputation,  business,  results  of 
operations, financial condition and the Eldorado Gold share price.

The  operation  of  our  business  may  also  be  impacted  by  anti-terrorism,  economic  or  financial  sanction 
laws  including  the  Criminal  Code  (Canada),  the  United  Nations  Act  (Canada),  the  Special  Economic 
Measures Act  (Canada),  the  Justice  for  Victims  of  Corrupt  Foreign  Officials Act  (Sergei  Magnitsky  Law) 
(Canada)  and  the  Freezing  Assets  of  Corrupt  Foreign  Officials  Act  (Canada),  and  more  recently,  the 
concerted  sanctions  against  Russia  in  response  to  the  Russia-Ukraine  war,  as  well  as  similar  laws  in 
countries  in  which  we  conduct  our  business  or  our  securities  trade  (collectively,  “sanctions  laws”). 
Throughout 2022 we experienced substantial price increases for certain commodities  and consumables 
as  a  result  of  supply  concerns  caused  by  financial  and  trade  sanctions  against  Russia,  and  ongoing 
supply chain challenges due to COVID-19. Cost increases primarily impacted electricity at operations in 
Greece and Turkiye, and fuel and reagents at Kisladag. Such sanctions laws and any regulations, orders 
or  policies  issued  thereunder  may  impose  restrictions  and  prohibitions  on  trade,  financial  transactions, 
investments and other economic activities with sanctioned or designated foreign individuals or companies 
from  a  target  country,  industries,  markets,  countries  or  regions  within  countries.  These  restrictions  and 
prohibitions  may  also  apply  to  dealings  with  non-state  actors  such  as  terrorist  organizations  and  may 
change from time to time. These restrictions and prohibitions may also apply to affiliates of sanctioned or 
designated persons and those acting on their behalf as agents or representatives. It is not always easy to 
locate and remain current on the current list  of  sanctions imposed and governments do not necessarily 
provide  sufficient  guidance  for  businesses  wanting  to  comply  with  applicable  laws. Although  we  do  not 
believe that we are in contravention of such sanctions laws, there is no assurance that we are or will be in 
full compliance at all times and that there will not be a material adverse effect on our reputation, business, 
results of operations, financial condition and the Eldorado Gold share price.

Information and Operational Technology Systems

Our  operations  depend,  in  part,  upon  information  and  operational  technology  systems.  Our  information 
and  operational  technology  systems,  including  machines  and  equipment,  are  subject  to  disruption, 
damage, disabling, misuse, malfunction or failure from a number of sources, including, but not limited to, 
hacking,  computer  viruses,  security  breaches,  natural  disasters,  power  loss,  vandalism,  theft,  malware, 
cyber threats, extortion, employee error, malfeasance and defects in design. We may also be a target of 
cyber  surveillance  or  a  cyber-attack  from  cyber  criminals,  industrial  competitors  or  government  actors. 
Any  of  these  and  other  events  could  result  in  information  and  operating  technology  systems  failures, 
operational  delays,  production  downtimes,  operating  accidents,  loss  of  revenues  due  to  a  disruption  of 
activities,  incurring  of  remediation  costs,  including  ransom  payments,  destruction  or  corruption  of  data, 
release  of  confidential  information  in  contravention  of  applicable  laws,  litigation,  fines  and  liability  for 

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failure  to  comply  with  privacy  and  information  security  laws,  unauthorized  access  to  proprietary  or 
sensitive information, security breaches or other manipulation or improper use of our data, systems and 
networks, regulatory investigations and heightened regulatory scrutiny, any of which could have material 
adverse  effects  on  our  reputation,  business,  results  of  operations,  financial  condition  and  the  Eldorado 
Gold share price.

Although  to  date  we  have  not  experienced  any  material  losses  relating  to  cyber-attacks  or  other 
information security breaches, there is no assurance that we will not incur such losses in future. Our risk 
and  exposure  to  these  matters  cannot  be  fully  mitigated  because  of,  among  other  things,  the  evolving 
nature of these threats. As a result, cyber security and the continued development and enhancement of 
controls,  processes  and  practices  designed  to  protect  our  systems,  computers,  software,  data  and 
networks  from  attack,  damage  or  unauthorized  access  remain  a  priority.  As  cyber  threats  continue  to 
evolve, we may be required to expend additional resources to continue to modify or enhance protective 
measures or to investigate and remediate any security vulnerabilities. Risks related to cyber security are 
monitored on an ongoing basis by Eldorado Gold’s senior management and Board of Directors.

We could also be adversely affected by system or network disruptions if new or upgraded information or 
operational  technology  systems  are  defective,  not  installed  properly  or  not  properly  integrated  into  our 
operations.  Various  measures  have  been  implemented  to  manage  our  risks  related  to  system 
implementation and modification, but system modification failures could have a material adverse effect on 
our business, financial position, results of operations and the Eldorado Gold share price and could, if not 
successfully  implemented,  adversely  impact  the  effectiveness  of  our  internal  controls  over  financial 
reporting.

Any  damage,  disabling,  misuse,  malfunction  or  failure  that  causes  an  interruption  in  operations  could 
have  an  adverse  effect  on  the  production  from  and  development  of  our  properties.  While  we  have 
systems, policies, hardware, practices and procedures designed to prevent or limit the effect of disabling, 
misuse,  malfunction  or  failure  of  our  operating  facilities,  infrastructure,  machines  and  equipment,  there 
can be no assurance that these measures will be sufficient and that any such failures or interruptions will 
not occur or, if they do occur, that they will be adequately addressed in a timely manner.

Litigation and Contracts

We  are  periodically  subject  to  legal  claims  that  are  with  and  without  merit.  We  are  regularly  involved  in 
routine litigation matters. We believe that it is unlikely that the final outcome of these routine proceedings 
will have a material adverse effect on us; however, defense and settlement costs can be substantial, even 
for  claims  that  are  without  merit.  Due  to  the  inherent  uncertainty  of  the  litigation  process,  including 
arbitration  proceedings,  and  dealings  with  regulatory  bodies,  there  is  no  assurance  that  any  legal  or 
regulatory proceeding will be resolved in a manner that will not have a material and/or adverse effect on 
us. In the event of a dispute arising from foreign operations, the Company may be subject to the exclusive 
jurisdiction of foreign courts or arbitration panels or may not be successful in subjecting foreign persons to 
the jurisdiction of courts in Canada.

In our business, we make contracts with a wide range of counterparties. There can be no assurance that 
these contracts will be honoured and performed in accordance with their terms by our counterparties or 
that we will be able to enforce the contractual obligations.

We  do  not  believe,  based  on  currently  available  information,  that  the  outcome  of  any  individual  legal 
proceeding will have a material adverse effect on our financial condition, although individual or cumulative 
outcomes could be material to our operating results for a particular period, depending on the nature and 
magnitude of the outcome and the operating results for the period.

Estimation of Mineral Reserves and Mineral Resources

Estimates Only

Mineral  Reserve  and  Mineral  Resource  estimates  are  only  estimates  and  we  may  not  produce  gold  or 
other metals in the quantities estimated.

Proven  and  Probable  Mineral  Reserve  estimates  may  need  to  be  revised  based  on  various  factors 
including:
actual production experience;

•
•
•
•

our ability to continue to own and operate our mines and property;
fluctuations in the market price of gold or other metals;
results of drilling or metallurgical testing;
production costs; and

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•

recovery rates.

The cut-off values and cut-off grades for the Mineral Reserves and Mineral Resources are based on our 
assumptions  about  plant  recovery,  metal  prices,  mining  dilution  and  recovery,  and  our  estimates  for 
operating and capital costs, which are based on historical production figures. We may have to recalculate 
our  estimated  mineral  reserve  and  resources  based  on  actual  production  or  the  results  of  exploration. 
Fluctuations in the market price of gold, production costs or recovery rates can make it unprofitable for us 
to develop or operate a particular property for a period of time. As part of the annual Mineral Reserves 
and Mineral Resources review process, a summary of which was published on December 5, 2022 with an 
effective  date  of  September  30,  2022,  cut-off  values  or  cut-off  grades  were  updated  to  reflect  current 
operating and market conditions. If there is a material decrease in our mineral reserve estimates, or our 
ability  to  extract  the  mineral  reserves,  it  could  have  a  material  adverse  effect  on  our  future  cash  flow, 
business, results of operations, financial condition and the Eldorado Gold share price.

There  are  uncertainties  inherent  in  estimating  Proven  and  Probable  Mineral  Reserves  and  Measured, 
Indicated and Inferred Mineral Resources, including many factors beyond our control. Estimating Mineral 
Reserves  and  Resources  is  a  subjective  process.  Accuracy  depends  on  the  quantity  and  quality  of 
available data and assumptions and judgments used in engineering and geological interpretation, which 
may  be  unreliable  or  subject  to  change.  It  is  inherently  impossible  to  have  full  knowledge  of  particular 
geological  structures,  faults,  voids,  intrusions,  natural  variations  in  and  within  rock  types  and  other 
occurrences. Additional knowledge gained or failure to identify and account for such occurrences in our 
assessment of Mineral Reserves and Resources may make mining more expensive and cost prohibitive, 
which will have a material adverse effect on our future cash flow, business, results of operations, financial 
condition and the Eldorado Gold share price.

There  is  no  assurance  that  the  estimates  are  accurate,  that  Mineral  Reserve  and  Resource  figures  are 
accurate,  or  that  the  Mineral  Reserves  or  Resources  can  be  mined  or  processed  profitably.  Mineral 
Resources that are not classified as Mineral ore do not have demonstrated economic viability. You should 
not assume that all or any part of the Measured Mineral Resources, Indicated Mineral Resources, or an 
Inferred  Mineral  Resource  will  ever  be  upgraded  to  a  higher  category  or  that  any  or  all  of  an  Inferred 
Mineral Resource exists or is economically or legally feasible to mine.

Because mines have limited lives based on Proven and Probable Mineral Reserves, we must continually 
replace  and  expand  our  Mineral  Reserves  and  any  necessary  associated  surface  rights  as  our  mines 
produce gold and their life-of-mine is reduced.

Our ability to maintain or increase annual production of gold and other metals will depend significantly on:

•
•
•
•
•

the geological and technical expertise of our management and exploration teams;
the quality of land available for exploration;
our mining and processing operations;
our ability to conduct successful exploration efforts; and
our ability to develop new projects and make acquisitions.

As we explore and develop a property, we are constantly determining the level of drilling and analytical 
work  required  to  maintain  or  upgrade  our  confidence  in  the  geological  model.  Depending  on  continuity, 
the amount of drilling will vary from deposit to deposit. The degree of analytical work is determined by the 
variability in the ore, the type of metallurgical process used and the potential for deleterious elements in 
the ore. We do not drill exhaustively at all deposits or analyze every sample for every known element as 
the  cost  would  be  prohibitive. Therefore,  unknown  geological  formations  are  possible,  which  could  limit 
our ability to access the ore or cut off the ore where we are expecting continuity. It is also possible that we 
have not correctly identified all metals and deleterious elements in the ore in order to design metallurgical 
processes correctly.

There  may  be  associated  metals  or  minerals  that  are  deleterious  to  the  extraction  process.  This  may 
result  in  us  having  problems  in  developing  a  process  that  will  allow  us  to  extract  the  ore  economically. 
Alternatively, the ore may not be as valuable as we anticipate due to the lower recoveries received or the 
penalties associated with extraction of deleterious materials that are sold as part of the saleable product.

There is no assurance that our exploration programs will expand our current mineral reserves or replace 
them with new mineral reserves. Failure to replace or expand our mineral reserves, as well as maintain or 
increase our annual production of gold and other metals, could have an adverse effect on our business, 
results of operations, financial condition and the Eldorado Gold share price.

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Different Standards

The standards used to prepare and report mineral reserves and mineral resources in this AIF differ from 
the  requirements  of  the  SEC  that  are  applicable  to  domestic  United  States  reporting  companies.  Any 
mineral  reserves  and  mineral  resources  reported  by  Eldorado  in  accordance  with  NI  43-101  may  not 
qualify as such under SEC standards, including the New Rule. Accordingly, information contained in this 
AIF  containing  descriptions  of  the  Eldorado  mineral  deposits  may  not  be  comparable  to  similar 
information made public by United States companies subject to the reporting and disclosure requirements 
under the United States federal securities laws and the rules and regulations of the SEC thereunder. See 
the section – “Reporting Mineral Reserves and Resources”.

Credit Risk

We may be exposed to credit risks if the counterparty to any financial instrument to which Eldorado is a 
party  will  not  meet  its  obligations  and  will  cause  us  to  incur  a  financial  loss.  The  Company  limits 
counterparty  risk  by  entering  into  business  arrangements  with  high  credit-quality  counterparties,  limiting 
the amount of exposure to each counterparty and monitoring the financial condition of counterparties. In 
accordance with the Company’s short-term investment policy, term deposits and short term investments 
are held with high credit quality financial institutions as determined by rating agencies. For cash and cash 
equivalents,  restricted  cash,  term  deposits  and  accounts  receivable,  credit  risk  is  represented  by  the 
carrying  amount  on  the  balance  sheet.  Payment  for  metal  sales  is  normally  within  normal  business 
practice for receipt of goods and is dependent on the contract terms with the buyer. While the historical 
level  of  customer  defaults  is  negligible,  which  has  reduced  the  credit  risk  associated  with  trade 
receivables  at  December  31,  2022,  there  is  no  guarantee  that  buyers,  including  under  exclusive  sales 
arrangements,  will  not  default  on  their  commitments,  which  may  have  an  adverse  impact  on  the 
Company’s  financial  performance.  If  there  are  defaults,  Eldorado  would  be  required  to  find  alternate 
buyers.  However,  there  may  be  delays  associated  with  establishing  new  sales  contracts  or  timing  on 
revenue recognition of final sales.

The  Company  invests  its  cash  and  cash  equivalents  in  major  financial  institutions  and  in  government 
issuances,  according  to  the  Company’s  short-term  investment  policy.  As  at  December  31,  2022,  the 
Company  holds  a  significant  amount  of  cash  and  cash  equivalents  with  various  financial  institutions  in 
North America and the Netherlands. The Company monitors the credit ratings of all financial institutions in 
which it holds cash and investments. In recent years, Türkiye’s sovereign credit ratings were downgraded, 
reflecting  risks  associated  with  high  inflation  and  a  depreciating  currency.  This  was  followed  by  the 
downgrade  of  the  credit  ratings  of  numerous  Turkish  banking  institutions,  including  one  at  which  the 
Company holds cash. As at December 31, 2022, Turkish Lira deposits equivalent to $35 M U.S. dollars 
are  held  in  a  banking  institution  operating  in  Turkiye  with  lower  credit  ratings  as  compared  to  other 
financial  institutions  at  which  the  Company  holds  cash  and  investments.  This  combined  with  recent 
downgrades in Turkiye’s sovereign credit rating, expose the Company to greater credit risk. Amounts of 
cash held in financial institutions in Türkiye  may increase in line with operational or other requirements. 
The credit risk associated with financial institutions in other jurisdictions continues to be considered low. 
There  can  be  no  assurance  that  certain  financial  institutions  in  foreign  countries  in  which  the  Company 
operates will not default on their commitments.

Share Price Volatility, Volume Fluctuations and Dilution

The capital markets have experienced a high degree of volatility in the trading price and volume of shares 
sold over the past few years. Many companies have experienced wide fluctuations in the market price of 
their securities that have not necessarily related to their operating performance, underlying asset values 
or prospects. There is no assurance that the price of our securities will not be affected.

Future acquisitions could be made through the issuance of equity securities of Eldorado Gold. Additional 
funds  may  be  needed  for  our  exploration  and  development  programs  and  potential  acquisitions,  which 
could be raised through equity issues. Issuing more equity securities can substantially dilute the interests 
of Eldorado Gold shareholders. Issuing substantial amounts of Eldorado Gold securities, or making them 
available  for  sale,  could  have  an  adverse  effect  on  the  prevailing  market  prices  for  Eldorado  Gold’s 
securities. A decline of the Eldorado Gold share price could hamper the ability of Eldorado Gold to raise 
additional capital through the sale of its securities.

Actions of Activist Shareholders

In the past, shareholders have instituted class action lawsuits against companies that have experienced 
volatility in their share price. Class action lawsuits can result in substantial costs and divert management’s 
attention  and  resources,  which  could  significantly  harm  our  profitability  and  reputation.  There  is  no 
assurance that Eldorado Gold will not be subject to class action lawsuits.

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Publicly-traded companies have also increasingly become subject to campaigns by investors seeking to 
advocate  certain  governance  changes  or  corporate  actions  such  as  financial  restructuring,  special 
dividends, share repurchases or even sales of assets or the entire company. We could be subject to such 
shareholder activity or demands. Responding to proxy contests, media campaigns and other actions by 
activist shareholders, if required, will be costly and time-consuming, will disrupt our operations and would 
divert  the  attention  of  the  Board  and  senior  management  from  the  pursuit  of  our  business  strategies, 
which could adversely affect our results of operations, financial condition and/or prospects. If individuals 
are elected to the Board with a specific agenda to increase short-term shareholder value, it may adversely 
affect or undermine our ability to effectively implement our plans. Perceived uncertainties as to our future 
direction  resulting  from  shareholder  activism  could  also  result  in  the  loss  of  potential  business 
opportunities  and  may  make  it  more  difficult  to  attract  and  retain  qualified  personnel  and  business 
partners, to our detriment.

Reliance on Infrastructure, Commodities and Consumables

Infrastructure

Our  business  and  operations  depend  on  our  ability  to  access  and  maintain  adequate  and  reliable 
infrastructure, including roads and bridges, power sources and water systems. We may have to build the 
required infrastructure if it is not readily available to us for a given project, and there is no assurance that 
we will be able to do so in a timely manner or at all. Inadequate, inconsistent, or costly infrastructure could 
compromise  many  aspects  of  a  project’s  feasibility,  viability  and  profitability,  including,  but  not  limited  to 
construction  schedule,  capital  and  operating  costs,  and  labour  availability,  among  others.  There  is  no 
assurance that we can access and maintain the infrastructure we need, or, where necessary, obtain rights 
of way, raw materials and government authorizations and permits to construct, or upgrade the same, at a 
reasonable cost, in a timely manner, or at all.

Our access to infrastructure and the commodities discussed below may be interrupted by natural causes, 
such  as  drought,  floods,  earthquakes  and  other  weather  phenomena,  or  man-made  causes,  such  as 
blockades, sabotage, conflicts, government issues, political events, protests, rationing or competing uses. 
For  example,  the  Stratoni  mine  experienced  a  fall  of  ground  on  June  27,  2021. There  were  no  injuries, 
however, an investigation revealed several other locations with similar ground support conditions. In line 
with  strict  safety  protocols,  operations  at  Stratoni  were  suspended  during  July  and  August  of  2021  to 
remediate ground support conditions. Mining resumed at Stratoni in September 2021 but was suspended 
again  at  the  end  of  2021  as  the  mine  transitions  to  care  and  maintenance.  While  we  will  evaluate 
resuming operations subject to exploration success and positive results of further technical and economic 
review, there is no assurance that such incidents may not occur again at the Stratoni mine or at other of 
Eldorado’s  mines.  Our  inability  to  obtain  or  build  and  to  maintain  adequate  and  continuous  access  to 
infrastructure and substantial amounts of commodities, power and water, at a reasonable cost, could have 
a material adverse effect on our business, results of operations, financial condition and the Eldorado Gold 
share price.

Power and Water

Our  mining  operations  use  substantial  volumes  of  water  and  power  in  the  extraction  and  processing 
processes. Our ability to obtain secure supplies of power and water at a reasonable cost depends on a 
number  of  factors  that  may  be  out  of  our  control,  including  global  and  regional  supply  and  demand, 
political and economic conditions, and problems affecting local supplies, among others.

There  is  no  assurance  that  we  will  be  able  to  secure  the  required  supplies  of  power  and  water  on 
reasonable terms or at all and, if we are unable to do so or there is an interruption in the supplies we do 
obtain  or  a  material  increase  in  prices,  then  it  could  have  a  material  adverse  effect  on  our  business, 
results of operations, financial condition and the Eldorado Gold share price.

Commodities and Consumables

Our  business  operations  use  a  significant  amount  of  commodities,  consumables  and  other  materials. 
Prices  for  diesel  fuel,  steel,  concrete,  chemicals  (including  explosives,  lime  and  cyanide)  and  other 
materials, commodities and consumables required for our operations can be volatile and price changes 
can be substantial, occur over short periods of time and are affected by factors beyond our control. Prices 
for  electricity,  fuel,  and  other  materials,  commodities  and  consumables  required  for  our  operations 
experienced  substantial  increases  during  2022  amid  supply  concerns  caused  by,  among  other  things, 
financial  and  trade  restrictions  against  Russia.  These  cost  increases  may  be  prolonged  and  have  a 
material adverse effect on our business, financial condition and results of operations. Higher costs for, or 
tighter  supplies  of,  construction  materials  like  steel  and  concrete  can  affect  the  timing  and  cost  of  our 
development  projects,  including  Skouries.  If  there  is  a  significant  and  sustained  increase  in  the  cost  of 

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certain  commodities,  we  may  decide  that  it  is  not  economically  feasible  to  continue  some  or  all  of  our 
commercial  production  and  development  activities,  and  this  could  have  an  adverse  effect  on  our 
business, results of operations, financial condition and the Eldorado Gold share price.

We may maintain significant inventories of operating consumables, based on the frequency and reliability 
of  the  delivery  process  for  such  consumables  and  anticipated  variations  in  regular  use.  We  depend  on 
suppliers to meet our needs for these commodities; however, sometimes no source for such commodities 
may be available. If the rates of consumption for such commodities vary from expected rates significantly 
or  delivery  is  delayed  for  any  reason,  we  may  need  to  find  a  new  source  or  negotiate  with  existing 
sources to increase supply. If any shortages are not rectified in a timely manner, it may result in reduced 
recovery or delays in restoring optimal operating conditions.

Higher  worldwide  demand  for  critical  resources,  such  as  drilling  equipment  and  tires,  could  affect  our 
ability to acquire such resources and lead to delays in delivery and unanticipated cost increases, which 
could have an effect on our operating costs, capital expenditures and production schedules.

Further,  we  rely  on  certain  key  third-party  suppliers  and  contractors  for  equipment,  raw  materials  and 
services  used  in,  and  the  provision  of  services  necessary  for,  the  development,  construction  and 
continuing operation of our assets. As a result, our operations are subject to a number of risks, some of 
which  are  outside  of  our  control,  including,  negotiating  agreements  with  suppliers  and  contractors  on 
acceptable terms, and the inability to replace a supplier or contractor and its equipment, raw materials or 
services if either party terminates the agreement, among others.

The  occurrence  of  one  or  more  of  these  risks  could  have  a  material  adverse  effect  on  our  business, 
results of operations, financial condition and the Eldorado Gold share price.

Currency Risk

We sell gold in U.S. dollars, but incur costs in several currencies, including U.S. dollars, Canadian dollars, 
Turkish  Lira,  Euros  and  Romanian  Lei. Any  change  in  the  value  of  any  of  these  currencies  against  the 
U.S.  dollar  can  change  production  costs  and  capital  expenditures,  which  can  affect  future  cash  flows, 
business, results of operations, financial condition and the Eldorado Gold share price and lead to higher 
operation,  construction,  development  and  other  costs  than  anticipated.  As  of  December  31,  2022, 
approximately 80% of Eldorado’s cash and cash equivalents and term deposits was held in U.S. dollars.
We have a risk management policy that contemplates potential hedging of our foreign exchange exposure 
to reduce the risk associated with currency fluctuations. In September 2022, we entered into zero-cost 
collars to reduce the risk associated with fluctuations of the Euro and Canadian dollar at the Olympias 
mine and Lamaque operations, respectively. We also expect to enter into hedging of our foreign exchange 
exposure with respect to the Term Facility as discussed on page 92.   There is no assurance that 
Eldorado will be able to obtain hedging on reasonable terms in the future or that any hedges that may be 
put in place will mitigate these risks or that they will not cause us to experience less favourable economic 
outcomes than we would have experienced if no hedges were in place. For example, the Turkish Lira lost 
approximately 44% of its value against the U.S. dollar in 2022. While the ultimate impact of recent 
currency fluctuations impacting the Turkish Lira is difficult to predict and depends on factors that are 
evolving beyond our control, these and other impacts of foreign exchange exposure could also have the 
effect of heightening certain of the other risks described under “Foreign Operations” and “Government 
Regulation”.

Interest Rate Risk

Interest rates determine how much interest the Company pays on its debt, and how much is earned on 
cash  and  cash  equivalent  balances,  which  can  affect  future  cash  flows.  The  senior  notes  have  a  fixed 
interest  rate  of  6.25%.  Borrowings  under  the  Fourth  ARCA  are  at  variable  rates  of  interest  based  on 
LIBOR. Borrowings at variable rates of interest expose us to interest rate risk. At December 31, 2022, no 
amounts  were  drawn  under  the  Fourth ARCA.  The  Company  currently  does  not  have  any  interest  rate 
swaps  (that  involve  the  exchange  of  floating  for  fixed  rate  interest  payments  in  order  to  reduce  interest 
rate volatility), but may enter into such interest rate swaps in the future. However, there is no assurance 
that  Eldorado  will  be  able  to  obtain  interest  rate  swaps  on  reasonable  terms  or  that  any  interest  rate 
swaps that may be put in place will mitigate these risks or that they will not cause us to experience less 
favourable economic outcomes than we would have experienced if we had no such swaps in place.

Tax Matters 

We operate and have operated in a number of countries, each of which has its own tax regime to which 
we  are  subject.  The  tax  regime  and  the  enforcement  policies  of  tax  administrators  in  each  of  these 
countries  are  complicated  and  may  change  from  time  to  time,  all  of  which  are  beyond  our  control.  Our 

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investments into these countries, importation of goods and material, land use, expenditures, sales of gold 
and  other  products,  income,  repatriation  of  money  and  all  other  aspects  of  our  investments  and 
operations can be taxed, and there is no certainty as to which areas of our operations will be assessed or 
taxed from time to time or at what rates.

Our  tax  residency  and  the  tax  residency  of  our  subsidiaries  (both  current  and  past)  are  affected  by  a 
number of factors, some of which are outside of our control, including the application and interpretation of 
the relevant tax laws and treaties. If we or our subsidiaries are ever assessed to be a non-resident in the 
jurisdictions that we or our subsidiaries report or have reported or are otherwise assessed, or are deemed 
to be resident (for the purposes of tax) in another jurisdiction, we may be liable to pay additional taxes. In 
addition,  we  have  entered  into  various  arrangements  regarding  the  sale  of  mineral  products  or  mineral 
assets,  which  may  be  subject  to  unexpected  tax  treatment.  If  such  taxes  were  to  become  payable,  this 
could  have  a  material  adverse  effect  on  our  business,  results  of  operations,  financial  condition  and  the 
Eldorado Gold share price.

We endeavor to structure, and restructure from time to time, our corporate organization in a commercially 
efficient  manner  and  if  any  such  planning  effort  is  considered  by  a  taxation  authority  to  constitute  tax 
avoidance,  then  this  could  result  in  increased  taxes  and  tax  penalties,  which  could  have  a  material 
adverse  effect  on  our  financial  condition.  New  laws  and  regulations  or  new  interpretations  of  or 
amendments  to  laws,  regulations  or  enforcement  policy  relating  to  tax  laws  or  tax  agreements  with 
governmental  authorities,  if  proposed  and  enacted,  may  affect  our  current  financial  condition  and  could 
result  in  higher  taxes  being  payable  by  us.  There  is  also  the  potential  for  a  change  in  the  tariff 
arrangements  in  the  countries  in  which  Eldorado  operates,  as  is  the  case  for  the  Chinese  importation 
specification  for  concentrate  imports  set  out  in  the  Industry  Standard  (see  “Environmental”).There  is  no 
assurance that our current financial condition will not change in the future due to such changes.

Dividends

While we have in place a policy for the payment of dividends on common shares of Eldorado Gold, there 
is no certainty as to the amount of any dividend or that any dividend may be declared in the future.

Our ability to pay dividends may be restricted under the terms of the Company’s existing or future debt 
instruments.  Our  potential  future  investments  will  also  require  significant  funds  for  capital  expenditures 
and  our  operating  cash  flow  may  not  be  sufficient  to  meet  all  of  such  expenditures.  As  a  result,  new 
sources  of  capital  may  be  needed  to  meet  the  funding  requirements  of  such  investments,  fund  our 
ongoing  business  activities,  fund  construction  and  operation  of  potential  future  projects  and  various 
exploration  projects,  fund  share  repurchase  transactions  and  pay  dividends.  If  we  are  unable  to  obtain 
financing  or  service  existing  or  future  debt  we  could  be  required  to  reduce,  suspend  or  eliminate  or 
dividend payments or any future share repurchase transactions.

Reclamation and Long-Term Obligations

We  are  required  by  various  governments  in  jurisdictions  in  which  we  operate  to  provide  financial 
assurance sufficient to allow a third party to implement approved closure and reclamation plans if we are 
unable to do so. The relevant laws governing the determination of the scope and cost of the closure and 
reclamation obligations and the amount and forms of financial assurance required are complex and vary 
from jurisdiction to jurisdiction.

As of December 31, 2022, Eldorado has provided the appropriate regulatory authorities with non-financial 
and financial letters of credit of € EUR 58.2 M and CDN $0.4 M, respectively. The letters of credit were 
issued to secure certain obligations in connection with mine closure obligations in the various jurisdictions 
in which we operate. The amount and nature of such financial assurance are dependent upon a number 
of factors, including our financial condition and reclamation cost estimates. Changes to these amounts, as 
well  as  the  nature  of  the  collateral  to  be  provided,  could  significantly  increase  our  costs,  making  the 
maintenance  and  development  of  existing  and  new  mines  less  economically  feasible.  Regulatory 
authorities  may  require  further  financial  assurance  and,  to  the  extent  that  the  value  of  the  collateral 
provided is or becomes insufficient to cover the amount that we are required to post, we could be required 
to replace or supplement the existing security with more expensive forms of security. This could include 
cash deposits, which would reduce cash available for our operations and development activities. There is 
no guarantee that, in the future, we will be able to maintain or add to current levels of financial assurance 
as we may not have sufficient capital resources to do so.

In  addition,  climate  change  could  lead  to  changes  in  the  physical  risks  posed  to  our  operations,  which 
could result in changes in our closure and reclamation plans to address such risks. Any modifications to 
our closure and reclamation plans that may be required to address physical climate risks may materially 
increase  the  costs  associated  with  implementing  closure  and  reclamation  at  any  or  all  of  our  active  or 

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inactive mine sites and the financial assurance obligations related to the same. For more information on 
the physical risks of climate change, see the risk factor entitled “Climate Change”.

Although  we  have  currently  made  provision  for  certain  of  our  reclamation  obligations,  there  is  no 
assurance  that  these  provisions  will  be  adequate  in  the  future.  Failure  to  provide  the  required  financial 
assurance for reclamation could potentially result in the closure of one or more of our operations, which 
could result in a material adverse effect on our business, results of operations, financial condition and the 
Eldorado Gold share price.

Acquisitions and Dispositions

Acquisitions

Although  we  actively  seek  acquisition  opportunities  that  are  consistent  with  our  acquisition  and  growth 
strategy,  we  are  not  certain  that  we  will  be  able  to  identify  suitable  candidates  that  are  available  at  a 
reasonable  price,  complete  any  acquisition,  or  integrate  any  acquired  business  into  our  operations 
successfully. Acquisitions  can  involve  a  number  of  special  risks,  circumstances  or  legal  liabilities,  which 
could  have  a  material  adverse  effect  on  our  business,  results  of  operations,  financial  condition  and  the 
Eldorado Gold share price.

Acquisitions  may  be  made  by  using  available  cash,  incurring  debt,  issuing  common  shares  or  other 
securities, or any combination of the foregoing. This could limit our flexibility to raise capital, to operate, 
explore and develop our properties and make other acquisitions, and it could further dilute and decrease 
the trading price of our common shares. When we evaluate a potential acquisition, we cannot be certain 
that we will have correctly identified and managed the risks and costs inherent in that business.

We  have  discussions  and  engage  in  other  activities  with  possible  acquisition  targets  from  time  to  time, 
and each of these activities could be in a different stage of development. There is no assurance that any 
potential  transaction  will  be  completed  and  the  target  integrated  with  our  operations,  systems, 
management  and  culture  successfully  in  an  efficient,  effective  and  timely  manner  or  that  the  expected 
bases or sources of synergies will in fact produce the benefits anticipated. In addition, synergies assume 
certain long term realized gold and other metals prices. If actual prices are below such assumed prices, 
this could adversely affect the synergies to be realized. If we do not successfully manage our acquisition 
and  growth  strategy,  it  could  have  a  material  adverse  effect  on  our  business,  results  of  operations, 
financial condition and the Eldorado Gold share price.

We continue to pursue opportunities to acquire advanced exploration assets that are consistent with our 
strategy. At any given time, discussions and activities with respect to such possible opportunities may be 
in  process  on  such  initiatives,  each  at  different  stages  of  due  diligence.  From  time  to  time,  we  may 
acquire  securities  of,  or  an  interest  in,  companies;  and  we  may  enter  into  acquisitions  or  other 
transactions with other companies.

Transactions  involving  acquisitions  have  inherent  risks,  including,  accurately  assessing  the  value, 
strengths, weaknesses, contingent and other liabilities and potential profitability of potential acquisitions; 
limited  opportunity  for  and  effectiveness  of  due  diligence;  ability  to  achieve  identified  and  anticipated 
operating and financial synergies; unanticipated costs, liabilities and write-offs including higher capital and 
operating costs than had been assumed at the time of acquisition; and diversion of management attention 
from existing business, among others.

Any of these factors or other risks could result in us not realizing the benefits anticipated from acquiring 
other properties or companies, and could have a material adverse effect on our ability to grow and on our 
business, results of operations, financial condition and the Eldorado Gold share price.

Acquisitions can pose challenges in implementing the required processes, procedures and controls in the 
new operations. Companies that we acquire may not have disclosure controls and procedures or internal 
controls over financial reporting that are as thorough or effective as those required by the securities laws 
that  currently  apply  to  us.  Due  to  the  nature  of  certain  proposed  transactions,  it  is  possible  that 
shareholders  may  not  have  the  right  to  evaluate  the  merits  or  risks  of  any  future  acquisition,  except  as 
required by applicable laws and stock exchange rules.

Dispositions

When  we  decide  to  sell  certain  assets  or  projects,  we  may  encounter  difficulty  in  finding  buyers  or 
executing  alternative  exit  strategies  on  acceptable  terms  in  a  timely  manner,  which  could  delay  the 
accomplishment  of  our  strategic  objectives.  For  example,  delays  in  obtaining  tax  rulings  and  regulatory 
approvals  or  clearances,  and  disruptions  or  volatility  in  the  capital  markets  may  impact  our  ability  to 

85

complete proposed dispositions. Alternatively, we may dispose of a business at a price or on terms that 
are less than we had anticipated. After reaching an agreement with a buyer or seller for the disposition of 
a  business,  we  may  be  required  to  obtain  necessary  regulatory  and  governmental  approvals  on 
acceptable terms and pre-closing conditions may need to be satisfied, all of which may prevent us from 
completing  the  transaction.  Our  ability  to  dispose  of  assets  or  projects  may  be  restricted  under  the 
Company’s existing or future debt instruments. Dispositions may impact our production, mineral reserves 
and  resources  and  our  future  growth  and  financial  conditions.  Despite  the  disposition  of  divested 
businesses, we may continue to be held responsible for actions taken while we controlled and operated 
the  business.  Dispositions  may  also  involve  continued  financial  involvement  in  the  divested  business, 
such  as  through  continuing  equity  ownership,  guarantees,  indemnities  or  other  financial  obligations. 
Under  these  arrangements,  performance  by  the  divested  businesses  or  other  conditions  outside  our 
control could affect our future financial results.

Regulated Substances

The  transportation  and  use  of  certain  substances  that  we  use  in  our  operations  are  regulated  by  the 
governments in the jurisdictions in which we operate. Two obvious examples are explosives and cyanide. 
Regulations  may  include,  restricting  where  the  substance  can  be  purchased;  requiring  a  certain 
government  department  to  approve  or  handle  the  purchase  and  transport  of  the  substances,  and 
restricting the amount of these substances that can be kept on-site at any time, among others.

Eldorado Gold is a signatory to the Cyanide Code, which commits us to mandating that our sites adhere 
to recognized best practice for the purchase, transportation, use and disposal of cyanide. Each signatory 
site is audited every three years to assess continued compliance. While we have a good understanding of 
the restrictions in the various jurisdictions, these laws may change, or the responsible parties within the 
government may change or not be available at a critical time when they are required to be involved in our 
process.  This  may  result  in  delays  in  normal  operation,  or  downtime,  and  may  have  an  effect  on  our 
operating results in more extreme cases. The Lamaque operation has conducted a self-assessment and 
is currently working toward full Cyanide Code certification. 

Equipment

Our operations are reliant on significant amounts of both large and small equipment that is critical to the 
development,  construction  and  operation  of  our  projects.  Failures  or  unavailability  of  equipment  could 
cause interruptions or delays in our development and construction or interruptions or reduced production 
in our operations. These risks may be increased by the age of certain equipment. Equipment related risks 
include,  delays  in  repair  or  replacement  of  equipment  due  to  unavailability  or  insufficient  spare  parts 
inventory; repeated or unexpected equipment failures, and restrictions on transportation and installation of 
large  equipment,  including  delays  or  inability  to  obtain  required  permits  for  such  transportation  or 
installation, among others.

Delays in construction or development of a project or periods of downtime or reductions in operations or 
efficiency  that  result  from  the  above  risks  or  remediation  of  an  interruption  or  inefficiency  in  production 
capability  could  require  us  to  make  large  expenditures  to  repair,  replace  or  redesign  equipment. All  of 
these  factors  could  have  a  material  adverse  effect  on  our  business,  results  of  operations,  financial 
condition and the Eldorado Gold share price.

Co-ownership of Our Properties

Mining projects are often conducted through an unincorporated joint venture or a co-owned incorporated 
joint  venture  company.  Co-ownership  often  requires  unanimous  approval  of  the  parties  or  their 
representatives  for  certain  fundamental  decisions  like  an  increase  (or  decrease)  in  registered  capital,  a 
merger, division, dissolution, amendment of the constitutional documents, and pledge of the assets, which 
means that each co-owner has a right to veto any of these decisions, which could lead to a deadlock. We 
are subject to a number of additional risks associated with co- ownership, including, disagreement with a 
co-owner  about  how  to  develop,  operate  or  finance  the  project;  that  a  co-owner  may  at  any  time  have 
economic or business interests or goals that are, or become, inconsistent with our business interests or 
goals,  and  that  a  co-owner  may  not  comply  with  the  agreements  governing  our  relationship  with  them, 
among others.

Some of our interests are, and future interests may be, through co-owned companies established under 
and  governed  by  the  laws  of  their  respective  countries.  If  a  co-owner  is  a  state-sector  entity,  then  its 
actions  and  priorities  may  be  dictated  by  government  or  other  policies  instead  of  purely  commercial 
considerations. Decisions of a co-owner may have an adverse effect on the results of our operations in 
respect of the projects to which the applicable co-ownership relates.

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Unavailability of Insurance

Where  practical,  a  reasonable  amount  of  insurance  is  maintained  against  risks  in  the  operation  of  our 
business, but coverage has exclusions and limitations. There is no assurance that the insurance will be 
adequate  to  cover  any  liabilities,  or  that  it  will  continue  to  be  available,  and  at  terms  we  believe  are 
economically acceptable. In some instances, certain insurance may become unavailable or available only 
for reduced amounts of coverage. Significantly increased costs could lead Eldorado to decide to reduce 
or possibly eliminate, coverage. In addition, insurance is purchased from a number of third-party insurers, 
often in layered insurance arrangements, some of whom may discontinue providing insurance coverage 
for  their  own  policy  or  strategic  reasons.  For  example,  insurance  against  risks  such  as  loss  of  title  to 
mineral  property,  environmental  pollution,  or  other  hazards  as  a  result  of  exploration  and  production  is 
generally not available to us or other companies in the mining industry on acceptable terms, particularly 
for  several  jurisdictions  in  which  Eldorado  operates.  In  the  event  any  such  insurance  is  or  becomes 
unavailable,  our  overall  risk  exposure  could  be  increased.  Losses  from  these  uninsured  events  may 
cause us to incur significant costs that could have a material adverse effect upon our business, results of 
operations, financial condition and the Eldorado Gold share price.

Conflicts of Interest

Certain  of  our  directors  also  serve  as  directors  of  other  companies  involved  in  natural  resource 
exploration  and  development,  which  may  result  in  a  conflict  of  interest  in  the  allocation  of  their  time 
between Eldorado and such other companies. There is also a possibility that such other companies may 
compete with us for the acquisition of assets. Consequently, there exists the possibility for such directors 
to be in a position of conflict over which company should pursue a particular acquisition opportunity. If any 
such conflict of interest arises, then a director who has a conflict must disclose the conflict to a meeting of 
our directors and must abstain from and will be unable to participate in discussion or decisions pertaining 
to  the  matter.  In  appropriate  cases,  Eldorado  Gold  will  establish  a  special  committee  of  independent 
directors  to  review  a  matter  in  which  several  directors,  or  management,  may  have  a  conflict.  However, 
conflicts may not be readily apparent or only with the benefit of hindsight, and a conflicted director may 
exercise his or her judgment in a manner detrimental to Eldorado’s interests.

Privacy Legislation

Eldorado is subject to privacy legislation in various countries in which we operate, including the European 
Union’s  General  Data  Protection  Regulations  (“GDPR”)  and  Québec’s  Act  respecting  the  protection  of 
personal information in the private sector (“Québec Privacy Act”), which was recently amended by Bill 64, 
an Act to modernize legislative provisions as regards the protection of personal information (“Bill 64”).

The  GDPR  is  more  stringent  than  its  predecessor,  the  Data  Protection  Directive  (Directive  95/46/EC). 
Similarly,  Bill  64  brings  significant  and  more  stringent  amendments  to  the  Québec  Privacy Act  and  will 
come into force gradually over a 3-year period (some of which came into force in September 2022 and 
the remainder of which is expected to come into force in 2023 and 2024). Eldorado is required to develop 
and implement programs that will evidence compliance with each, as applicable, or face significant fines 
and penalties for breaches. For example, companies that breach the GDPR can be fined up to 4% of their 
annual global turnover or €20 M, whichever is greater, while companies that breach the amended Québec 
Privacy Act can be fined up to 4% of their annual global turnover or CDN $ 25 M, whichever is greater. 
Such breaches may lead to costly fines and may have an adverse effect on governmental relations, our 
business, reputation, financial condition and the Eldorado Gold share price.

Reputational

Damage to Eldorado’s reputation can be the result of the actual or perceived occurrence of any number of 
events, and could include any negative publicity, whether true or not. Although we believe that we operate 
in a manner that is respectful to all stakeholders and take care in protecting our image and reputation, we 
do not have control over how we are perceived by others. Any reputation loss could result in decreased 
investor confidence and increased challenges in developing and maintaining community relations, which 
may  have  adverse  effects  on  our  business,  results  of  operations,  financial  condition  and  the  Eldorado 
Gold share price.

Competition

We  compete  for  attractive  mineral  properties  and  projects  with  other  entities  that  have  substantial 
financial  resources,  operational  experience,  technical  capabilities  and  political  strengths,  including  state 
owned  and  domestically  domiciled  entities,  in  some  of  the  countries  in  which  we  now,  or  may  in  future 
wish to, conduct our business and operations.

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We may not be able to prevail over these competitors in obtaining mineral properties that are producing or 
capable  of  producing  metals  or  to  compete  effectively  for  merger  and  acquisition  targets,  or  do  so  on 
terms we consider acceptable. This may limit our growth and our ability to replace or expand our mineral 
reserves  and  mineral  resources  and  could  have  a  material  adverse  effect  on  our  business,  results  of 
operations, financial condition and the Eldorado Gold share price.

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Investor Information

Our Corporate Structure

Date
April 2, 1992

April 23, 1996

June 28, 1996
November 19, 1996

June 5, 2006
April 3, 2009
December 12, 2013

May 27, 2014
December 27, 2018

Event
Eldorado Corporation Ltd. is incorporated by a Memorandum of Association 
under the Companies Act (Bermuda)
Name change to Eldorado Gold Corporation and continues under the 
Company Act (British Columbia)
Continues under the CBCA**

Amalgamated with HRC Development Corporation under the name Eldorado 
Gold Corporation, under a plan of arrangement under the CBCA

Amends articles and files restated articles under the CBCA
Adopts new bylaws that shareholders approve on May 7, 2009

Adopts new bylaws that shareholders approve on May 1, 2014

Amended Articles under the CBCA

Amended Articles under the CBCA

**A  corporation  formed  under  the  laws  other  than  the  federal  laws  of  Canada  may  apply  to  be  “continued”  under  the  CBCA  by 
applying  for  a  certificate  of  continuance  from  Corporations  Canada.    Once  the  certificate  is  issued,  the  CBCA  applies  to  the 
corporation as if the corporation was incorporated under the CBCA.

Eldorado Gold Capital Structure

Under our articles, Eldorado Gold is permitted to issue an unlimited number of common shares.

Share capital at March 29, 2023

Common shares outstanding

Options (number of shares reserved)

Performance Share Units (PSUs)*

184,852,645

3,545,692

299,061

*PSUs are subject to satisfaction of performance vesting targets within a performance period which may result in a higher or lower 
number of PSUs than the number granted as of the grant date. Redemption settlement may be paid out in common shares (one for 
one), cash or a combination of both. The number of common shares listed above in respect of the PSUs assumes that 100% of the 
PSUs granted (without change) will vest and be paid out in common shares on a one for one basis. However, as noted, the final 
number of PSUs that may be earned and redeemed may be higher or lower than the number of PSUs initially granted.

Common shares

Each common share gives the shareholder the right to:

◦

◦

receive notice of and to attend all shareholder meetings and have one vote in respect of 
each share held at such meetings; and
participate equally with other shareholders in any:
▪
▪

dividends declared by the board; and
distribution of assets if we are liquidated dissolved or wound-up.

Common shares issued in 2022

Issued and outstanding as of December 31, 2022

184,800,571

89

Senior Notes

On August  26,  2021,  Eldorado  Gold  completed  an  offering  of  $  500  M  senior  unsecured  notes  with  a 
coupon  rate  of  6.25%  due  September  1,  2029  (the  “Notes”).  The  Notes  pay  interest  semi-annually  on 
March 1 and September 1, which began on March 1, 2022. The Notes are unsecured and are guaranteed 
by  Eldorado  Gold  (Netherlands  (B.V.),  Eldorado  Gold  (Québec)  Inc.,  SG  and  Tüprag,  all  wholly-owned 
subsidiaries of the Company.

Indenture

The  Notes  are  governed  by  an  Indenture  dated August  26,  2021  among  Eldorado  Gold,  the  guarantor 
subsidiaries as noted above, Computershare Trust Company, N.A., as U.S. Trustee and Computershare 
Trust Company of Canada, as Canadian Trustee.

Under the Indenture, the Notes are redeemable by the Company in whole or in part, for cash:

(a)

(b)

(c)

At any time prior to September 1, 2024 at a redemption price equal to the sum of 100% of 
the aggregate principal amount of the Notes, plus accrued and unpaid interest, and plus 
a  premium  equal  to  (a)  the  greater  of  1%  of  the  principal  amount  of  the  Notes  to  be 
redeemed and (b) the excess, if any, of (i) the present value of (A) the redemption price of 
such Notes on September 1, 2024 plus (B) all required interest payments on such Notes 
through September 1, 2024, computed using a discount rate equal to the Treasury Rate 
plus 50 basis points, over (ii) the then-outstanding principal amount of such Notes.
At any time prior to September 1, 2024 up to 40% of the original principal amount of the 
Notes with the net cash proceeds of one or more equity offerings at a redemption price 
equal  to  106.25%  of  the  aggregate  principal  amount  of  the  Notes  redeemed,  plus 
accrued and unpaid interest.
On  and  after  the  dates  provided  below,  at  the  redemption  prices,  expressed  as  a 
percentage  of  principal  amount  of  the  Notes  to  be  redeemed,  set  forth  below,  plus 
accrued and unpaid interest on the Notes:

September 1, 2024 
September 1, 2025 
September 1, 2026 and thereafter 

103.125%
101.563%
100.000%

If Eldorado Gold sells certain of its assets or experiences specific kinds of changes in control, Eldorado 
Gold  must  offer  to  purchase  the  Notes.  The  Notes  are  Eldorado  Gold’s  and  each  guarantor’s  senior 
unsecured  obligations  and  rank  equally  in  right  of  payment  with  any  of  Eldorado  Gold’s  and  each 
guarantor’s  existing  and  future  senior  indebtedness,  and  senior  in  right  of  payment  to  any  of  Eldorado 
Gold’s  and  each  guarantor’s  existing  and  future  subordinated  debt.  The  Notes  are  also  effectively 
subordinated to any of Eldorado Gold’s and the guarantor’s existing and future secured indebtedness to 
the  extent  of  the  value  of  the  collateral  securing  such  debt  In  addition,  the  Notes  are  structurally 
subordinated to the liabilities of Eldorado Gold’s non-guarantor subsidiaries.

The Indenture contains covenants that restrict, among other things, the ability of the Company to make 
distributions  in  certain  circumstances  and  sales  of  material  assets,  in  each  case,  subject  to  certain 
conditions. The Company was in compliance with these covenants at December 31, 2022. For full details 
of  the  terms  of  the  Notes,  see  the  Indenture,  which  is  filed  under  Eldorado  Gold’s  profile  on  SEDAR  at 
www.sedar.com.

Ratings

As  of  the  date  of  this AIF,  the  Notes  have  credit  ratings  of  B2  by  Moody’s,  B+  by  S&P  and  B+/RR4  by 
Fitch.

Moody’s credit ratings are on a rating scale that ranges from AAA to C, which represents the range from 
highest  to  lowest  quality  of  such  securities  rated. A  rating  of  B  by  Moody’s  is  the  sixth  highest  of  nine 
categories and denotes obligations judged to be speculative are subject to high credit risk. The addition of 
a  1,  2  or  3  modifier  after  a  rating  indicates  the  relative  standing  within  a  particular  rating  category. The 
modifier  1  indicates  that  the  issue  ranks  in  the  higher  end  of  its  generic  rating  category,  the  modifier  2 
indicates a mid-range ranking and the modifier 3 indicates a ranking in the lower end of that generic rating 
category. 

S&P’s  credit  ratings  are  on  a  rating  scale  that  ranges  from AAA  to  D,  which  represents  the  range  from 
highest to lowest quality. A credit rating of B by S&P is the sixth highest of ten categories. According to the 
S&P  rating  system,  an  obligor  with  debt  securities  rated  B  is  more  vulnerable  to  non-payment  but 
currently  has  the  capacity  to  meet  its  financial  obligations.  However,  exposure  to  adverse  business, 
financial or economic conditions will likely impair the obligor’s capacity or willingness to meet its financial 

90

commitment  obligation. The  addition  of  a  plus  (+)  or  minus  (-)  designation  after  the  rating  indicates  the 
relative standing within a particular rating category. 

Fitch’s credit ratings are on a scale that ranges from AAA to D, which represents the range from highest to 
lowest quality. A credit rating of B is the sixth highest of eleven categories. B ratings indicate that material 
default risk is present, but a limited margin of safety remains, and that financial commitments are currently 
being  met;  however,  capacity  for  continued  payment  is  vulnerable  to  deterioration  in  the  business  and 
economic  environment.  The  addition  of  a  plus  (+)  or  minus  (-)  sign  show  relative  standing  within  a 
particular rating category. 

Fitch’s  credit  rating  for  Recovery  Prospect  Given  Default  and  are  on  a  scale  that  ranges  from  RR1  to 
RR6, which represents the range from highest to lowest quality. A credit rating of RR4 is the fourth highest 
of  six  categories.  RR4  rated  securities  are  rated  as  having Average  Recovery  Prospects  Given  Default 
and  have  characteristic  consistent  with  securities  historically  recovering  31%  –  50%  of  current  principal 
and related interest.

Credit  ratings  do  not  directly  address  any  risk  other  than  credit  risk. The  credit  ratings  assigned  by  the 
rating agencies are not recommendations to purchase, hold or sell securities nor do the ratings comment 
on market price or suitability for a particular investor. There is no assurance that any rating will remain in 
effect for any given period of time or that any rating will not be revised or withdrawn entirely by a rating 
agency in the future if, in its judgment, circumstances so warrant.

Eldorado  paid  fees  to  each  of  Moody’s,  S&P  and  Fitch  for  the  credit  ratings  rendered  in  respect  of  the 
Notes.  In  addition  to  annual  monitoring  fees  for  the  Notes,  additional  payments  are  made  in  respect  of 
other services provided in connection with various rating advisory services.

Senior Secured Credit Facility 

On October 15, 2021, the Company entered into a $250 M amended and restated fourth senior secured 
credit  facility  (the  "Fourth ARCA")  with  an  option  to  increase  the  available  credit  by  $100  M  through  an 
accordion feature, and with a maturity date of October 15, 2025. As at December 31, 2022, the Company 
is in compliance with covenants related to the Fourth ARCA and no amounts were drawn.

In September 2022, the Fourth ARCA was amended to replace the London Inter-Bank Offered Rate with a 
benchmark  rate  based  on  the  Secured  Overnight  Financing  Rate. The  amendment  to  the  Fourth ARCA 
also  permitted  the  revolving  credit  facility  to  be  used  to  provide  a  bank-issued  letter  of  credit  (“Project 
Letter of Credit”) in favour of the lenders under the Mandate Letter, and introduced Euro availability for the 
Project Letter of Credit. For details of the terms of the Fourth ARCA, see a copy of the Fourth ARCA as 
filed under Eldorado Gold’s profile on SEDAR at www.sedar.com.

Project Financing Facility

On  December  15,  2022,  the  Company  announced  that  it  had  entered  into  a  €680.4  M  project  financing 
facility ("Term Facility") for the development of the Skouries project in Northern Greece. The Term Facility 
will provide 80% of the expected future funding required to complete the Skouries project and includes up 
to €200 M of funds from the Greek Recovery and Resilience Facility (the "RRF"). The Term Facility is non-
recourse to the Company and the collateral securing the Term Facility covers the Skouries project and the 
Hellas operating assets. 

Drawdown  on  the Term  Facility  is  subject  to  customary  closing  conditions. The  Company  expects  such 
conditions to be satisfied and the initial drawdown to occur early in the second quarter of 2023. 

The Term  Facility  is  structured  to  provide  80%  of  the  funding  required  to  complete  the  Project,  with  the 
remaining 20% to be funded by the Company.  This amount of the Company's investment undertaking for 
the  Skouries  project  will  be  fully  backstopped  by  a  letter  of  credit  from  the  Company's  revolving  credit 
facility. The letter of credit will be reduced over time as the Company injects equity into Hellas to fund the 
20% undertaking. 

The Term Facility includes the following components:

i.

€480.4 M commercial loan; 

ii. €100 M initial RRF loan; and 

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iii. €100 M additional RRF loan.

The Term Facility will also provide a €30 M revolving credit facility to fund reimbursable VAT expenditures 
relating to the Skouries project.

The project financing further includes, in addition to the Term Facility, a Contingent Overrun Facility for an 
additional  10%  of  capital  costs,  funded  by  the  lenders  and  Hellas  in  the  same  proportion  as  the  Term 
Facility.

The interest rates of the facility are as follows:

i. Commercial loan: Variable interest rate of 6.4% (comprised of six-months EURIBOR plus a fixed 
margin) until project completion, and then 6.2% (comprised of six-months EURIBOR plus a fixed 
margin)  following  project  completion,  with  70%  of  the  variable  rate  exposure  to  be  hedged 
through an interest rate swap for the term of the facility.

ii.

Initial RRF loan: Fixed interest rate of 3.04% for the term of the facility.

iii. Additional RRF loan: Fixed interest rate of 4.06% for the term of the facility.

As required under the Term Facility, Hellas will concurrently enter into various hedging contracts, including 
hedging  limited  volumes  of  gold  and  copper  production,  hedging  a  portion  of  its  foreign  exchange 
exposure and an interest rate swap.

The  Term  Facility  has  a  three-year  availability  and  a  seven-year  repayment  schedule.  Semi-annual 
installment  payments  will  be  made  over  seven  years,  commencing  on  June  30,  2026,  with  a  weighted 
average life to maturity of approximately eight years.

Dividend Policy

The  Board  of  Directors  established  a  dividend  policy  in  May  2010  and  Eldorado  Gold  declared  its  first 
dividend of CDN $ 0.05 per common share. Any dividend payment, if declared, is expected to be derived 
from a dividend fund calculated on an amount, determined at the discretion of the Board of Directors at 
the time of any decision to pay a dividend, multiplied by the number of ounces of gold sold by Eldorado 
Gold  in  the  preceding  two  quarters.  In  2011,  the  Board  of  Directors  amended  the  dividend  policy  to 
provide additional step-ups as the average realized gold price increases. The Board of Directors further 
amended the dividend policy in 2013 to revise the gradation of the fixed dollar amounts per ounce of gold 
sold.

The amount of the dividend fund will be divided among all the issued Eldorado Gold common shares to 
yield the dividend payable per share. Accordingly, the calculation of any dividends, if declared, will also be 
dependent on gold prices, among other things.

The declaration and payment of dividends is at the sole discretion of the Board of Directors, and is subject 
to  and  dependent  upon,  among  other  things:  the  financial  condition  of  and  outlook  for  the  Company, 
general  business  conditions,  satisfaction  of  all  applicable  legal  and  regulatory  restrictions  regarding  the 
payment of dividends by Eldorado Gold and the Company’s cash flow and financing needs.

The Company has not declared dividends in the last three years.

The Company’s senior notes and Fourth ARCA contain certain restrictive covenants that may, in certain 
circumstances,  limit  its  ability  to  pay  dividends  or  make  other  distributions.  See  “Risk  factors  in  our 
business” – “Current and Future Operating Restrictions”.

Market for Securities 

Eldorado Gold is listed on the following exchanges:

◦
◦
◦
◦

TSX under the symbol ELD;
(listed October 23, 1993 – part of the S&P/TSX Global Gold Index);
NYSE under the symbol EGO; and
(listed  October  20,  2009  –  part  of  the American  Stock  Exchange  (“AMEX”)  Gold  BUGS 
Index).

Our common shares were listed on the AMEX from January 23, 2003 until October 20, 2009. The table 
below shows the range in price and trading volumes of our common shares on the TSX in 2022.

92

Trading Activity in 2022

2022
January
February
March
April
May
June
July
August
September
October
November
December

Prior Sales

High
12.50
14.60
15.25
15.73
12.99
10.90
8.63
8.51
8.54
9.46
10.50
11.76

Low
10.69
11.00
13.38
11.79
10.03
8.21
6.96
6.98
6.87
7.21
7.50
10.57

Cdn$ Close
11.13
13.92
14.00
12.48
10.14
8.21
7.87
7.24
8.35
7.61
10.31
11.29

Volume
8,568,029
11,263,102
14,359,335
8,208,968
11,257,002
8,178,000
7,473,839
8,964,607
9,252,932
10,167,987
11,232,884
10,095,239

The following table sets out all of the securities issued by the Company during our last financial year other 
than our common shares:

Type of security

Number of securities

Date issued

Issue price /
exercise price*

Stock options

1,265,672

March 1, 2022

$13.92

Performance Share Units 
(PSUs)

352,837

March 1, 2022

Restricted Share Units (RSUs)

176,414

March 1, 2022

Deferred Units (DUs)

63,575

1,652

March 1, 2022

March 31, 2022

n/a

n/a

n/a

n/a

For detailed information about the plans that govern the stock options, PSUs, RSUs and DUs, including 
the  compensation  principles  that  governs  the  grants  made,  please  refer  to  our  Management  Proxy 
Circular.

Transfer Agents and Registrars

Registrar and transfer agent
for our common shares

Computershare Trust Company of Canada
510 Burrard Street
3rd Floor Vancouver, British Columbia, V6C 3B9

Registered and records office
and address for service

Registrar and trustee for our 
Notes

Eldorado Gold Corporation
c/o Fasken Martineau DuMoulin LLP
Suite 2900 – 550 Burrard Street
Vancouver, British Columbia, V6C 0A3

Computershare Trust Company N.A.
6200 South Québec Street
Greenwood Village, CO  80111

93

Governance

Directors 

The  table  below  lists  our  directors,  including  their  province  or  state  of  residence,  and  their  principal 
occupation during the five preceding years.

Director

Carissa Browning

Alberta, Canada

Board
committees
Corporate 
governance and 
nominating

Principal occupation

Director since January 1, 2022

Barrister & Solicitor at Enernext Partners (2017 to Present)

Independent Director

Sustainability

Legal Counsel at Alberta Securities Commission (2019)

George Burns, 
President, ICD.D

Chief Executive 
Officer and Director

British Columbia,
Canada

Teresa Conway, 
ICD.D

British Columbia, 
Canada

Independent Director

Catharine Farrow, 
ICD.D

Ontario, Canada

Independent Director

Pamela Gibson, Acc. 
Dir

Hampshire, United 
Kingdom

Independent Director

Sr. Solicitor & Legal Counsel at the British Columbia Hydro & 
Power Authority (2016 to 2017)

Legal Counsel at Transalta Corp (2011 to 2016)

Director since April 27, 2017

Executive Vice President and Chief Operating Officer of 
Goldcorp Inc (2012 to 2017)

Senior Vice President, Mexican Operations (2011 to 2012)

Vice President, Canada and United States (2007 to 2011)

Senior Vice President of Centerra Gold (2003 to 2007)

Audit 

Director since June 21, 2018

Compensation 
(Chair)

Powerex President and CEO (2005 to 2017)

Currently a director of Altius Minerals Corp. and Entree 
Resources Ltd.

Technical (Chair)

Compensation

Director since April 30, 2020
Founding CEO, Director and Co-Founder of TMAC 
Resources Inc. (2012 to 2017)
Chief Operating Officer of KGHM International (formerly 
Quadra FNX Mining Ltd.) (2010 to 2012)
Currently a director of Centamin plc, Franco-Nevada 
Corporation, Aclara Resources Inc. and Chair of the Board of 
Exiro Minerals Corp.

Compensation

Director since September 2, 2014

Corporate 
governance and 
nominating 
(Chair)

Of Counsel at Shearman & Sterling LLP (2005-2023)

Head of Capital Markets Europe and Asia (2002 to 2004).

Managing Partner London (1995 to 2002) and Toronto (1990 
to 1995) offices; partner (1990-2004) and associate lawyer 
(1984 to 1989) at Shearman & Sterling LLP

94

Judith Mosely

London, United 
Kingdom

Sustainability 
(Chair)

Audit

Independent Director

Director since September 1, 2020

Business Development Director for Rand Merchant Bank in 
London, (2011 to 2019)

headed the mining finance team at Société Générale in 
London (2005 to 2011)

Currently a director of Blackrock World Mining Trust plc and 
Galiano Gold Inc

Steven Reid, ICD.D

Compensation

Alberta, Canada

Technical

Chair of the Board since January 1, 2021 and a director since 
May 2, 2013

Independent Director
Non-Executive
Chair of the Board

Stephen Walker
Ontario, Canada
Independent Director

Executive Vice President and Chief Operating Officer of 
Goldcorp Inc. (2007 to September 2012)

Currently a director of Gold Fields Limited

Technical

Director since June 9, 2022 

Audit

Advisor, Skycatch Inc., (2021 to Present)

Consultant, BP Energy Partners (2020 to 2021)

Managing Director and Head of Global Mining Research, 
RBC Capital Markets (1999 to 2020)

John Webster, ICD.D
Acc. Dir

British Columbia, 
Canada

Independent Director

Audit (Chair) 

Director since January 1, 2015

Corporate 
Governance and 
Nominating

PricewaterhouseCoopers Canada (1981 to 2011):
Partner (1992 to 2011), Mining Leader (1996 to 2000), British 
Columbia Region Managing Partner (2001 to 2009). 
PricewaterhouseCoopers Romania Partner (2011 to 2014), 
Assurance Leader for Romania and South Eastern Europe.

Currently Chair of the Board of Euro Manganese Inc.

All nine of our directors were elected at our 2022 annual shareholders’ meeting. All directors’ terms expire 
at our next annual meeting of shareholders. We expect that all nine of our currently appointed directors 
will be nominated for election by the shareholders at our 2023 annual shareholder meeting.

As  of  the  date  of  this AIF,  the  directors  and  executive  officers  of  the  Company  owned  an  aggregate  of 
1,065,113  shares,  an  aggregate  of  1,397,575  stock  options  to  purchase  common  shares  and  an 
aggregate of 93,218 vested RSU’s for a total percentage of 1.35% of our issued and outstanding common 
shares on a fully diluted basis. See our Management Proxy Circular for further information on director and 
executive  officers  including  their  biographies,  share  ownership  and  holdings  of  other  securities  such  as 
RSUs, PSUs and DU’s.

Board Committees

The Board of Directors has five standing committees:

◦
◦
◦
◦
◦

Audit
Compensation
Corporate Governance and Nominating
Sustainability
Technical

95

 
Audit Committee

The  Board  of  Directors  has  a  separately  designated  audit  committee  in  accordance  with  National 
Instrument  52-110  Audit  Committees  and  in  accordance  with  the  NYSE  Listed  Company  Manual.  The 
audit committee is currently made up of four independent directors:

◦
◦
◦
◦

John Webster (Chair)
Teresa Conway
Judith Mosely
Stephen Walker

All  four  members  of  the  audit  committee  are  financially  literate,  meaning  they  are  able  to  read  and 
understand the Company’s financial statements and to understand the breadth and level of complexity of 
the  issues  that  can  reasonably  be  expected  to  be  raised  by  the  Company’s  financial  statements.  Mr. 
Webster, the audit committee chair and Ms. Conway, are audit committee financial experts as defined by 
the SEC.

John Webster, Chair of the Audit Committee
A  chartered  professional  accountant,  Mr.  Webster  has  the  accounting  or  related  financial  management 
experience  that  is  required  under  the  NYSE  rules.  Mr.  Webster  has  worked  in  various  roles  with 
PricewaterhouseCoopers LLP over 30 years. He has extensive experience as an audit partner and has 
provided advice to many clients on complex transactions. He holds a Bachelor degree from the University 
of Kent, an FCPA, FCA (British Columbia), and ACA (Institute of Chartered Accountants in England and 
Wales).

Teresa Conway
A  chartered  professional  accountant,  Ms.  Conway  has  the  accounting  or  related  financial  management 
experience that is required under the NYSE rules. Ms. Conway was most recently the President and CEO 
of Powerex and has held various executive positions, including CFO, since joining Powerex in 1993. Prior 
to this, Ms. Conway was with PricewaterhouseCoopers (PwC) from 1985 to 1992. She holds a BBA from 
Simon Fraser University, and a Chartered Professional Accountant (British Columbia) designation.

Judith Mosely
Ms. Mosely has over 20 years experience in the mining and metals sector most recently as the Business 
Development Director for Rand Merchant Bank in London.  Prior to this, Ms. Mosely headed the mining 
finance  team  at  Société  Générale  in  London  and  has  broad  experience  across  commodity  sectors, 
working  with  juniors  through  to  multinationals.  She  holds  a  Masters  degree  from  Oxford  University,  a 
diploma  in  Business  Administration  from  the  University  of  Warwick,  and  a  ESG  Competent  Boards 
Certificate Designation (GCB.D).

Stephen Walker
Mr. Walker  has over 37 years of experience in capital markets and the mineral resource industry. Prior to 
his retirement, he held varying roles in his 20 years with the Royal Bank, including Managing Director and 
Head of Global Mining Research from 2007 to 2020, as the Director of Canadian Equity Research from 
2004 to 2006, and initially as a Mining Analyst.  Prior to working in the banking industry, Mr. Walker 
worked for 11 years as a geologist with Noranda Mines and Hemlo Gold in Canada. He holds a B.Sc., 
Geology, from Dalhousie University, an M.Sc., Geology, from the University of Western Ontario, and an 
MBA from Queens University.

The audit committee is responsible for overseeing financial reporting, internal controls, the audit process, 
our public disclosure documents and overseeing our Code of Ethics and Business Conduct; overseeing 
certain  risk  management  systems  and  practices  adopted  by  the  Company;  and  recommending  the 
appointment  of  our  external  auditor  and  reviewing  the  annual  audit  plan  and  auditor  compensation, 
among other things.

The external auditor reports directly to the audit committee. KPMG performed our audit services in 2022  
and 2021. Non-audit services can only be provided by the external auditor if it has been pre-approved by 
the audit committee. The pre-approval requirement is satisfied with respect to the provision of de minimis 
non-audit services if:

•

•
•

the aggregate amount of all such non-audit services constitutes not more than 5% of the total 
amount of fees paid during the fiscal year; 
the services were not recognized at the time of the engagement to be non-audit services; and 
the services are approved by the Committee prior to completion of the audit. 

Generally, these services are provided by other firms under separate agreements approved by 
management.

96

 
See our Management Proxy Circular for further information on the experience and education of each audit 
committee member.

About the Auditor

KPMG  LLP,  an  independent  registered  public  accounting  firm  has  been  our  external  auditor  since  June 
2009.

The auditor conducts the annual audit of  our  financial  statements and is pre-approved for other service 
and reports to the audit committee of the Board.

Auditor’s Fees

The table below shows the fees we paid KPMG LLP for services in 2022 and 2021:

Years ended December 31

Audit fees

Audit related fees

Tax fees
All other fees
Total

Officers 

2022 
1,484,090

100,200

-
-
$1,584,290

2021
1,557,531

99,096

-
-
$1,656,627

The  table  below  lists  our  executive  officers  as  at  December  31,  2022,  including  their  province  of 
residence, their principal occupation, and offices held at Eldorado Gold.

Executive officer
George Burns

Principal occupation
President and Chief Executive Officer since April 27, 2017

British Columbia, Canada

President, Chief Executive 
Officer and Director

Executive Vice President and Chief Operating Officer of Goldcorp Inc (2012 
to 2017)

Senior Vice President, Mexican Operations (2011 to 2012) Vice President, 
Canada and United States (2007 to 2011) Senior Vice President of 
Centerra Gold (2003 to 2007)

Philip Yee

Chief Financial Officer since September 24, 2018

British Columbia, Canada

Executive Vice President
and Chief Financial Officer

Executive Vice President and Chief Financial Officer of Kirkland Lake Gold 
(October 2016 to September 2018)

Senior Vice President and Chief Financial Officer for Lake Shore Gold 
(April 2013 to March 2016)

Vice President and Chief Financial Officer for Patagonia Gold (May 2011 to 
April 2013)

Vice President Finance for Kumtor Gold Company (subsidiary of Centerra 
Gold) (May 2001 to April 2011)

97

 
Joseph Dick

Chief Operating Officer since December 2, 2019

Amsterdam, Netherlands

Executive Vice President 
and Chief Operating Officer

SVP, Latin American Operations at Goldcorp (which was merged with 
Newmont Mining in April 2019) (March 2016 to June 2019)

COO, Mexican Operations at Goldcorp (June 2014 to March 2015)

General Manager, Pueblo Viejo Mine, Barrick Gold Corporation (April 2011 
to June 2014)

General Manager of the Cortez District, Barrick Gold Corporation

Rio Tinto (January 2008 to April 2011)

Jason Cho1

Executive VP & Chief Strategy Officer (2019-2023)

British Columbia, Canada

Executive Vice President, 
Strategy & Corporate 
Development

Executive VP, Strategy & Corporate Development (November 2017 to April 
2019)

Vice President, Corporate Development (2014 to 2017) 

Brock Gill2

Senior Vice President, Projects and Transformation (2021 to 2023)

British Columbia, Canada

VP Projects, BHP (2018 to 2021)

Senior Vice President, 
Projects and 
Transformation

Paul Ferneyhough

Alberta, Canada

Senior Vice President, 
Chief Strategy and 
Commercial Officer

Program Director, Commercial & Technical, BHP (2017 to 2018)

Senior Vice President, Chief Strategy and Commercial Officer since 
January 2023

Senior Vice President, Chief Growth and Integration Officer  (May 2021 to 
January 2023)

Executive Director, North America Repsol Oil and Gas Canada (2018 to 
2020)

Corporate Director, Finance and Investor Relations, Repsol SA (2016 to 
2018)

98

Simon Hille

British Columbia, Canada

Senior Vice President, 
Technical Services and 
Operations

Senior Vice President, Technical Services and Operations since January 
2023

Senior Vice President, Techniccal Services (April 2022 to January 2023)

Vice President, Technical Services (November 2020 to April 2022)

President, Whytecliff Mining Corp. (2020)

Group Executive, Global Projects Technical Engineering, Newmont Gold 
(2019 to 2020)

Vice President, Global Innovation, Metallurgy & Processing, Goldcorp 
(2014 to 2020)

Lisa Ower

Executive VP, People and External Affairs since November 1, 2020

British Columbia, Canada

Vice President, Human Resources (August 2018 to October 2020)

Executive Vice President, 
People & External Affairs

Vice President People, Culture and Communications, Enerplus (2014 to 
2016)

Vice President People and Corporate Services, Veresen (2013 to 2014)

(1)  Mr. Cho ceased to be an Officer effective January 13, 2023
(2)  Mr. Gill ceased to be an Officer effective February 3, 2023

As of the date of this AIF, our directors and executive officers beneficially owned or controlled or directed, 
directly or indirectly, an aggregate of 1,065,113 common shares (representing 0.58% of the total issued 
and outstanding common shares). See our Management Proxy Circular for further information on director 
and  executive  officers  share  ownership  and  holdings  of  other  securities  such  as  options,  RSUs  and 
PSUs.

Cease Trade Orders, Bankruptcies, Penalties or Sanctions

In the last 10 years none  of Eldorado Gold’s directors,  executive officers or, to our knowledge, Material 
Shareholders has personally or has been a director or executive officer (while, or within a year of, acting 
in  that  capacity)  of  any  Company  (including  ours)  that  has  become  bankrupt,  made  a  proposal  under 
legislation  relating  to  bankruptcy  or  insolvency,  been  subject  to  or  instituted  any  proceedings, 
arrangement  of  compromise  with  creditors,  or  had  a  receiver,  receiver  manager  or  trustee  appointed  to 
hold its assets, or the assets of that person.

None  of  Eldorado  Gold’s  directors  or  executive  officers  are,  or  have  been  within  the  last  10  years,  a 
director, chief executive officer or chief financial officer of any company that was subject to a cease trade 
order, an order similar to a cease trade order, or an order that denied the relevant company access to any 
exemption  under  securities  legislation  that  was  in  effect  for  a  period  of  more  than  30  consecutive  days 
that was issued while the director was acting in that capacity, or that was issued after the director was no 
longer  acting  in  that  capacity,  and  which  resulted  from  an  event  that  occurred  while  that  person  was 
acting in that capacity.

None of our directors, executive officers or, to our knowledge, Material Shareholders have been subject to 
any  penalties  or  sanctions  imposed  by  a  court  or  regulatory  body,  or  have  entered  into  a  settlement 
agreement with any securities regulatory authority since December 31, 2000.

Conflicts of Interest

To the best of Eldorado Gold’s knowledge, it is not aware of any existing or potential conflicts of interest 
between  it,  or  any  of  its  directors  or  officers,  which  have  not  been  disclosed  to  the  Board  of  Directors, 
except  that  some  of  them  serve  as  directors  and  officers  of  other  public  companies.  It  is  therefore 

99

possible that there could arise a conflict between their duties as a director or officer of Eldorado Gold and 
their duties for other companies.

Eldorado  Gold’s  directors  and  officers  are  aware  of  the  laws  governing  accountability  of  directors  and 
officers for corporate opportunity. They understand they are required to disclose any conflicts of interest 
under the CBCA and are expected to govern themselves to the best of their ability according to the laws 
in effect.

The Board of Directors takes appropriate measures to exercise independent judgment when considering 
any transactions and agreements. If a director has a material interest, the director is obligated to excuse 
himself or herself from the appropriate portions of the Board of Directors and committee meetings so the 
directors can discuss the issue openly and candidly.

Material Contracts

Other than the Fourth ARCA, the Indenture, and the Term Facility agreement, we did not enter into any 
material contract within the last financial year, or in a prior financial year that is still in effect.

Interest of Experts

We rely on experts to audit our financial statements, prepare our mineral reserve and resource estimates 
and prepare our technical reports.

Our auditor is KPMG LLP. They have confirmed that with respect to Eldorado that they are independent 
within the meaning of the relevant rules and related interpretations prescribed by the relevant professional 
bodies  in  Canada  and  any  applicable  legislation  or  regulations,  and  also  that  they  are  independent 
accountants with respect to Eldorado under all relevant US professional and regulatory standards.

We  list  the  people  who  have  prepared  our  mineral  reserve  and  resource  estimates  under  “Mineral 
Reserves  and  Resources”  starting  on  page  53  and  the  qualified  persons  responsible  for  our  technical 
disclosure and/or reports under each of our properties.

None  of  these  people  or  their  employers  have  directly  or  indirectly,  any  material  interest,  or  beneficial 
interest in the property of the Company or securities of Eldorado Gold or any of our affiliates or associated 
parties,  other  than  those  experts  that  are  employed  by  us. The  experts  employed  by  us  each  own  less 
than 1% of our securities.

Interest of Management and Others in Material Transactions

Other than as otherwise described in this AIF and our annual MD&A we are not aware of any transactions 
in our three most recently completed financial years, or during the current financial year, that has had or is 
reasonably  expected  to  have  a  material  effect  on  us  where  any  of  the  following  had  a  direct  or  indirect 
material interest:
◦
◦

any of our directors or executive officers, or those of our subsidiaries.
a person or company that beneficially owns, controls or directs, directly or indirectly, more 
than 10% of our voting securities; or
any associate or affiliate of the above.

◦

We did not rely on any available exemptions in fiscal 2022 to meet our disclosure obligations for the year.

Legal Proceedings and Regulatory Actions  

Litigation 

Turkey - Environmental Impact Assessment (EIA)

On December 15, 2015, certain third parties filed litigation against the revised 600 ktpa environmental 
impact assessment approval decision, dated November 17, 2015 (the Revised EIA Approval Decision) 
seeking to cancel the Revised EIA Approval Decision. After numerous court proceedings between 2015 
and 2022, the İzmir 6th Administrative Court reviewed the cases and ruled that prior decisions comply with 
the applicable legislation. Upon final appeal of this decision to the 6th Chamber of the CoS. these cases 
were finalized in favor of Tüprag. The decision of the Council of State is not appealable.

100

In  addition  to  the  litigation  brought  against Tüprag  described  in  this  section  titled  “Litigation”, Tüprag  is, 
from time to time, subject to and involved in various complaints, claims, investigations, proceedings and 
legal  proceedings  arising  in  the  ordinary  course  of  business,  including  pertaining  to  licenses,  permits, 
supplies,  services,  employment  and  tax.  Eldorado  Gold  and  Tüprag  cannot  reasonably  predict  the 
likelihood or outcome of these actions.

For further description of all of our risks, see section titled “Risk Factors in Our Business”.

Greece - Environmental Impact Assessment (EIA) Decision

In September 2021, local associations and residents around the Kassandra Mines filed an appeal for the 
annulment of the EIA Amendment Decision issued on April 29, 2021 which had approved the move to dry 
stack  tailings  at  Skouries.   The  appeal  claims  that  the  simplified  procedure  adopted  to  approve  the  EIA 
Amendment  was  inappropriate  given  the  increased  environmental  footprint  of  the  project,  due  to 
increases in the planned production rates (and therefore increased tailings volume).  The claimants argue 
that these are substantial modifications to the 2011 EIA and that therefore a consultation process should 
have  been  followed.    Hellas  Gold  has  filed  an  intervention  brief  on  March  17,  2022  in  support  of  the 
validity of the EIA Amendment Decision.  The hearing of the case took place before the CoS on April 8, 
2022 and the decision is pending. 

In addition to the litigation brought against Hellas Gold described in this section titled “Litigation”, which is 
referred to as being applicable to all the Kassandra Mines, Hellas Gold is, from time to time, subject to 
and  involved  in  various  complaints,  claims,  investigations,  proceedings  and  legal  proceedings  arising  in 
the  ordinary  course  of  business,  including,  but  not  limited  to,  licenses,  permits,  supplies,  services, 
employment and tax. Eldorado Gold and Hellas Gold cannot reasonably predict the likelihood or outcome 
of these actions.

For further description of all of our risks, see section entitled “Risk Factors in Our Business”.

Other than what has been disclosed above, we are not aware of any material legal proceedings which we 
are a party to or that involve our property, nor are we aware of any being considered.

We have not had any penalties or sanctions imposed by a court or regulatory body relating to securities 
legislation or regulatory requirements, or by a court or regulatory body that would be considered important 
to  a  reasonable  investor  in  making  an  investment  decision.  We  have  also  never  been  involved  in  a 
settlement agreement with a court relating to securities legislation or with a securities regulatory authority.

101

Audit Committee Terms of Reference

The board of directors (the “Board”) of Eldorado Gold Corporation (the “Company”) has established the 
Audit Committee of the Board (the “Committee”) and approved these Terms of Reference which set out 
the roles, responsibilities, composition, functions and other matters concerning the Committee.

1.

2.

(a)

(b)

(c)

(d)

(e)

(a)

Role
The role of the Committee is to assist the Board in fulfilling its oversight responsibilities 
with respect to the accounting and financial reporting processes of the Company by:
Reviewing the integrity and effectiveness of the Company’s systems of internal financial 
controls for reporting on the Company’s financial condition;
Monitoring the qualifications, independence and performance of the Company’s external 
auditor  (the  “Auditor”)  and  the  recommendation  of  the  Board  to  shareholders  for  the 
appointment thereof;
Overseeing  the  integrity  of  the  Company’s  internal  audit  processes  and  reviewing  the 
Company’s financial disclosure and reporting;
Monitoring  the  Company’s  management’s  (“Management”)  compliance  with  applicable 
legal and regulatory requirements; and
Overseeing certain risk management systems and practices adopted by the Company.

Responsibilities
The Committee will have the following duties and responsibilities:

Financial Statements and Financial Disclosures
Review with the Auditor and with Management, prior to recommending to the Board for its 
approval, the following:
i.

ii.

iii.

iv.

v.

vi.

vii.
viii.
ix.
x.
xi.

xii.

xiii.

xiv.

xv.
xvi.

xvii.

xviii.

xix.

The  audited  annual  and  unaudited  quarterly  financial  statements,  including  the 
notes thereto;
Management’s discussion and analysis (“MD&A”) of operations accompanying or 
contained  in  the  annual  or  quarterly  reports  and  the  consistency  of  the  MD&A 
with the financial statements;
Any  expert  report  or  opinion  obtained  by  the  Company  in  connection  with  the 
financial statements;
The accounting treatment with respect to any transactions which are material or 
not  in  the  normal  course  of  the  Company’s  business  or  with  or  involving  an 
unconsolidated entity;
The nature and substance of significant accruals, accounting reserves and other 
estimates having a material effect on the financial statements;
Carrying values of financial assets and liabilities, including key assumptions and 
practices  used  to  determine  fair  value  accounting  and  related  mark-to-market 
adjustments;
Any off balance sheet financing arrangement;
Use of derivatives and hedging transactions;
Asset retirement and reclamation obligations;
Pension obligations;
Tax matters (including material tax planning initiatives) that could have a material 
effect upon the financial statements;
The  Company’s  accounting  and  auditing  principles,  policies  and  practices 
including any changes thereto;
The  adequacy  of  the  Company’s  internal  controls  (including  any  significant 
deficiencies  or  material  weaknesses  in  the  Company’s  internal  control  over 
financial  reporting)  and  the  responsibilities  of  the  Company’s  internal  audit 
function with respect to internal controls;
All  significant  adjustments  made  or  proposed  to  be  made  in  the  Company’s 
financial statements by Management or by the Auditor;
Details regarding any unrecorded audit adjustments;
Any  impairment  provisions  based  on  ceiling  tests  or  other  calculation  including 
the carrying value of goodwill;
Use by the Company of any financial measures which are not in accordance with 
generally  accepted  accounting  principles  (“GAAP”)  or  forward-looking  financial 
information contained in any disclosure document;
The  compliance  by  the  Company’s  Chief  Executive  Officer  and  Chief  Financial 
Officer  with  the  applicable  certification  requirements  under  applicable  securities 
legislation; and
Such other matters as the Committee considers necessary in connection with the 
preparation of the Company’s financial reports.

102

(b)

(c)

(d)
(e)

Review  the  adequacy  of  procedures  put  in  place  by  the  Board  or  Management  for  the 
review  of  public  disclosure  of  financial  information  prior  to  the  disclosure  to  the  public 
thereof.
Review  and  discuss  with  the  Auditor  any  audit  related  problems  or  difficulties  and 
Management’s response thereto, including any restrictions imposed on the scope of the 
Auditor’s activities, access to required information, disagreement with Management or the 
adequacy of internal controls.
Review the Auditor’s Management Letter and the Auditor’s Report.
Review, discuss with Management (and with the Auditor, where required or appropriate) 
and  approve  or  recommend  that  the  Board  approve  the  following,  prior  to  disclosure  to 
the public:
i.
ii.
iii.

Consolidated annual audited financial statements and related MD&A;
Consolidated unaudited quarterly financial statements and related MD&A;
Press  releases  announcing  or  containing  financial  information  including  those 
based  on  the  annual  or  quarterly  financial  statements,  and  non-GAAP  financial 
measures,  revenue  or  earnings  guidance  or  other  forward-looking  information; 
and
d. 
information  contained  within  any  prospectus,  annual 
information  form,  information  circular,  take-over  bid  circular,  issuer  bid  circular, 
rights offering circular or any other disclosure document.

Financial 

iv.

External Auditor
(a)

(b)
(c)
(d)

(e)

(f)

(g)
(h)

(i)

Recommend to the Board the appointment of the Auditor to be nominated at the annual 
shareholders’ meeting and who is ultimately accountable to the Board and the Committee 
as representatives of the shareholders.
Recommend to the Board the remuneration to be paid to the Auditor.
Require the Auditor to report to the Committee.
Oversee  the  work  of  the  Auditor  including  the  mandate  of  the  Auditor,  the  annual 
engagement letter, audit plan and audit scope.
Review  and  discuss  the  reports  required  to  be  made  by  the  Auditor  regarding:  critical 
accounting policies and practices; material selections of accounting policies when there is 
a  choice  of  policies  available  under  international  financial  reporting  standards  that  have 
been  discussed  with  Management,  including  the  ramifications  of  the  use  of  such 
alternative treatment, and the treatment preferred by the Auditor.
Review  and  discuss  other  material  written  communications  between  the  Auditor  and 
Management; and any other matters required to be communicated by the Auditor to the 
Committee by applicable rules and regulations.
Assess the external audit team.
Assist  in  the  resolution  of  disagreements,  if  any,  between  management  and  the Auditor 
regarding financial reporting.
Review  and  pre-approve  non-audit  services  proposed  to  be  provided  by  the Auditor,  to 
the extent required by law. The Committee may delegate, to the chair of the Committee 
(the “Chair”), the authority to pre-approve non-audit services, and the Chair shall present 
any pre-approval to the Committee at the next scheduled meeting of the Committee. The 
pre-approval requirement is satisfied with respect to the provision of de minimis non-audit 
services if:
i.

the  aggregate  amount  of  all  such  non-audit  services  provided  to  the  Company 
which were not pre-approved constitutes not more than 5% of the total amount of 
fees  paid  by  the  Company  and  its  subsidiaries  to  the  Auditor  during  the  fiscal 
year in which the non-audit services are provided;
the services were not recognized by the Company or its subsidiaries, at the time 
of the engagement, to be non-audit services; and
the  services  are  promptly  brought  to  the  attention  of  the  Committee  and 
approved,  prior  to  the  completion  of  the  audit,  by  the  Committee  or  by  one  or 
more members of the Committee to whom authority to grant such approvals has 
been delegated by the Committee.

ii.

iii.

(j)
(k)

(l)

(m)

Review and approve the fees and expenses of the Auditor.
Establish guidelines for the retention of the Auditor for any non-audit services including a 
consideration of whether the provision of such services would impact the independence 
of the Auditor.
At least annually, consider, assess, and report to the Board on (i) the independence of the 
Auditor,  (ii)  the  Auditor’s  written  statement  delineating  all  relationships  between  the 
Auditor  and  the  Company,  assuring  that  lead  audit  partner  rotation  is  carried  out,  as 
required  by  law,  and  delineating  any  other  relationships  that  may  adversely  affect  the 
independence of the Auditor, and (iii) the evaluation of the lead audit partner, taking into 
account the opinions of management.
Regularly meet with the Auditor without management present.

103

(n)

(o)

Where the Committee considers it appropriate, recommend a replacement for the Auditor 
and oversee any procedures required for the replacement thereof.
Review and approve the Company’s policies with respect to the employment of present 
and former partners and employees of the present and former Auditor.

Internal Controls and Systems
(a)

Review  and  discuss  with  Management  the  effectiveness  of,  or  any  deficiencies  in,  the 
design or operation of the Company’s systems of internal controls and any allegation of 
fraud,  whether  or  not  material,  involving  Management  or  other  employees  who  have  a 
role in the Company’s internal controls.
Review  with  Management  and  the  Auditor,  the  Company’s  internal  accounting  and 
financial systems and controls to assess the effectiveness of, or deficiency in the design 
or  operation  of  those  internal  controls  to  get  reasonable  assurance  that  the  Company 
has:
i.

The appropriate books, records and accounts in reasonable detail to accurately 
and fairly reflect the Company’s transactions;
Effective internal control systems; and
Adequate  processes  for  assessing  the  risk  of  material  misstatement  of  the 
financial statements and for detecting control weaknesses or fraud.

ii.
iii.

Review with Management and advise the Board with respect to the Company’s policies 
and  procedures  regarding  compliance  with  new  developments  in  accounting  principles, 
laws and regulations and their impact on the financial statements of the Company.
Review Management’s report on and the Auditor’s assessment of the Company’s internal 
controls and report all deficiencies and remedial actions to the Board.
Ensure  the  independence  and  effectiveness  of  the  internal  audit  function,  including  by 
requiring that the function be free of any influence that could adversely affect its ability to 
objectively assume its responsibilities, by ensuring that it reports to the Committee, and 
by  meeting  regularly  with  the  lead  of  the  internal  audit  function,  without  Management 
being  present  in  order  to  discuss,  for  example,  the  questions  they  raise  regarding  the 
relationship  between  the  internal  audit  function  and  Management  and  access  to  the 
information required.
Regularly  meet  with  the  internal  audit  function  without  management  and  the  Auditor 
present.

Risk Management
(a)

Review with Management the Company’s material major financial risk exposures and the 
steps Management has taken to monitor and control such exposures.
Review  any  related  party  transactions  prior  to  such  transactions  being  submitted  to  the 
Board for approval.
Establish a complaint process and “whistle-blowing” procedures for the receipt, retention 
and  treatment  of  any  complaints  regarding  accounting,  internal  accounting  controls  or 
audit related matters.
Establish  procedures  for  employees’  confidential  and  anonymous  submissions  of 
concerns  regarding  questionable  accounting  or  auditing  matters  in  accordance  with  the 
Company’s Whistle Blower Policy or Code of Conduct.
Review, on a periodic basis, compliance with the Company’s investment policy governing 
investments of excess cash balances.
Receive and review Management’s report and, if applicable, the report of the Auditor, with 
respect  to:  any  material  correspondence  with,  or  other  material  action  by,  regulators  or 
governmental  agencies;  any  material  legal  proceeding  involving  the  Company;  or 
allegations  concerning  the  Company’s  non-compliance  with  applicable  laws  or  listing 
standards.
Review any matter brought to the attention of the Committee relating to the existence of 
any actual or potential conflict of interest disclosure provided pursuant to the Company’s 
Code of Conduct and determine appropriate action to be recommended to the Board.
Monitor compliance with the Company’s Code of Conduct.
Review on a regular basis, any reports of whistle-blowing.
Investigate any reported violations of the Code of Conduct and determine an appropriate 
response,  including  corrective  action  and  preventative  measures  when  required.    All 
reports are to be treated confidentially to every extent possible.
Review,  on  a  periodic  basis,  the  Company’s  insurance  program  coverage  and  related 
insured  risks,  including  coverage  for  product  liability,  property  damage,  business 
interruption, liabilities, and directors’ and officers’ liability.
Review on a regular basis and oversee the Company’s cybersecurity controls, including 
related risks and risk mitigation measures.

(b)

(c)

(d)

(e)

(f)

(b)

(c)

(d)

(e)

(f)

(g)

(h)
(i)
(j)

(k)

(l)

104

3.

4.

(b)

(a)

(b)

(c)

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

Other Matters
(a)

Direct  and  supervise  the  investigation  into  any  matter  brought  to  the  Committee’s 
attention within the scope of its duties.
Perform such other duties as may be assigned to the Committee by the Board from time 
to time or as may be required by applicable law or regulatory authorities.

Composition
On the recommendations of the Corporate Governance and Nominating Committee, the 
Board will: annually appoint not fewer than three directors to form the Committee, all of 
whom shall be “independent” and “financially literate” within the meaning of the applicable 
securities legislation and at least one member of the Committee shall meet the definition 
of  a  “financial  expert”  as  defined  under  applicable  United  States  securities  laws;  and 
appoint the Chair.
The Board may, at any time, remove or replace a member, or appoint additional members 
to fill any vacancy or to increase or decrease the size of the Committee.  A member will 
serve  on  the  Committee  until  the  termination  of  the  appointment  or  until  a  successor  is 
appointed or the person ceases to be a director of the Company.
The Board or the Committee may, from time to time, establish policies limiting the number 
of  audit  committees  which  Committee  members  may  be  appointed  to.  If  a  Committee 
member  wishes  to  simultaneously  serve  on  the  audit  committees  of  more  than  three 
public  companies  (including  the  Company),  such  Committee  member  must  first  seek 
approval from the Board to ensure that such simultaneous service would not impair the 
ability of such member to effectively serve on the Committee.

Meetings and Procedures
The  Committee  shall  meet  as  often  as  it  considers  necessary  to  carry  out  its  duties 
effectively, but no less frequently than four times per year. The Committee shall, subject 
to  the  terms  hereof  and  applicable  law,  otherwise  establish  its  procedures  and  govern 
itself  as  the  members  of  the  Committee  may  see  fit  in  order  to  carry  out  and  fulfill  its 
duties and responsibilities hereunder.
Meetings  of  the  Committee  may  be  called  by  a  member  of  the  Committee,  the  Chief 
Executive  Officer,  the  Corporate  Secretary,  the  Chief  Financial  Officer  or  the Auditor  of 
the  Company  and  held  at  such  time  and  place  as  the  person  calling  the  meeting  may 
determine. Not less than 24 hours advance notice of any meeting shall be given orally or 
in writing personally delivered or by facsimile or electronic mail together with an agenda 
to each member of the Committee and the Auditor unless all members of the Committee 
are present at any meeting and agree to waive such notice or any absent member of the 
Committee  from  such  meeting  has  waived  such  notice  or  otherwise  consented  to  the 
holding of such meeting in writing.
A majority of members of the Committee will constitute a quorum provided that a quorum 
shall not be less than two members. Decisions of the Committee will be by an affirmative 
vote  of  the  majority  of  those  members  of  the  Committee  voting  at  a  meeting,  except 
where  only  two  members  are  present,  in  which  case  any  question  shall  be  decided 
unanimously.  In  the  event  of  an  equality  of  votes,  the  Chair  will  not  have  a  casting  or 
deciding  vote.  The  Committee  may  also  act  by  resolution  in  writing  signed  by  all  the 
members of the Committee.
The Board, or failing that, the Committee itself, shall select one of its members to act as 
the Chair (or in his or her absence, as an alternate Chair).
The Committee shall keep or cause to be kept minutes or other records of its meetings 
and  proceedings  and  provide  such  records  to  the  Company  as  the  Committee  may  so 
determine.
Any member of the Committee may participate in a meeting by conference telephone or 
other  communications  equipment  by  means  of  which  all  persons  participating  in  the 
meeting can adequately communicate  with each other,  and a member participating in a 
meeting pursuant to this section shall be deemed for purposes of the Canada Business 
Corporations Act to be present in person at the meeting.
The Committee may invite Management, directors, employees or other persons as it sees 
fit from time to time to attend its meetings and assist thereat provided however, that only 
members of the Committee may participate in the deliberation, and vote on any matter to 
be decided by the Committee. The Committee may exclude from all or any portion of its 
meetings any person it deems appropriate in order to carry out its responsibilities.
The Company shall provide the Committee with such resources, personnel and authority 
as the Committee may require in order to properly carry out and discharge its roles and 
responsibilities hereunder.
The  Committee  has  authority  to  communicate  directly  with  the Auditor.  The  Committee 
will have access to the Auditor and Management, exclusive of each other, for purposes of 
performing  its  duties.  The  Committee  will  meet  with  the  Auditor  independent  of 

105

(j)

(k)

(l)

(m)

(n)

(a)

(b)

(c)

(d)

(e)

(f)

(a)
(b)
(c)

(d)

(e)

(f)

(g)

(h)

5.

6.

7.

Management after each review of the unaudited and audited financial statements and at 
such other times as the Committee may require.
The Committee and its members shall have access to such documents or records of the 
Company  and  to  such  officers,  employees  or  advisors  of  the  Company  or  require  their 
attendance  at  any  meeting  of  the  Committee,  all  as  the  Committee  or  the  members 
thereof  may  consider  necessary  in  order  to  fulfill  and  discharge  their  responsibilities 
hereunder.
Subject  to  any  limitation  under  applicable  law,  these Terms  of  Reference  or  direction  of 
the Board, the Committee may delegate to a subcommittee or individual member of the 
Committee any of its duties or responsibilities hereunder.
The  Committee  may  from  time  to  time  authorize  any  member  or  members  or  any  other 
director or officer of the Company to certify or to execute and deliver, for or on behalf of 
the  Committee  any  such  report,  statement,  certificate  or  other  document  or  to  do  such 
acts  or  things  as  the  Committee  may  consider  necessary  or  desirable  in  order  to 
discharge its duties and responsibilities hereunder.
The  Chair  will  from  time  to  time  or  upon  request  by  the  Board  provide  a  report  on  the 
activities of the Committee.
The Auditor will be notified of results of and provided with copies of the minutes of each 
meeting of the Committee whether or not the Auditor attended.

Other Matters
The  Committee  as  whole  or  each  member  of  the  Committee  individually  may  engage 
independent counsel and other outside advisors, at the Company’s expense, where the 
member  or  the  Committee  determine  that  it  is  necessary  to  do  so  in  order  to  assist  in 
fulfilling their respective responsibilities.
The Committee may, in consultation with the chair of the Board, set the compensation of 
independent  counsel  and  other  outside  advisors. The  engagement  and  payment  by  the 
Company  for  the  services  of  such  independent  counsel  and  other  outside  advisors  are 
subject to approval of the Chair.
In connection with their service on the Committee, the members shall be entitled to such 
remuneration,  payment  or 
incidental  expenses  and 
reimbursement  of  such 
indemnification, on such terms as the Board may so determine from time to time.
The Corporate Governance and Nominating Committee of the Board and the Committee 
itself shall, not less frequently than annually, assess, based on such factors as they may 
consider  appropriate,  the  effectiveness  of  the  Committee  and  the  members  of  the 
Committee, in accordance with these Terms of Reference and report such assessments 
to the Corporate Governance and Nominating Committee or the Board, as appropriate.
The Committee shall review and assess the adequacy of these Terms of Reference on a 
regular basis and consider whether these Terms of Reference appropriately address the 
matters  that  are  or  should  be  within  its  scope  and,  where  appropriate,  make 
recommendations to the Board or the Corporate Governance and Nominating Committee 
for the alteration, modification or amendment hereof.
These Terms of Reference may, at any time, and from time to time, be altered, modified 
or amended in such manner as may be approved by the Board.

Responsibilities and Duties of the Chair
The Chair of the Committee shall have the following responsibilities and duties.
Lead the Committee in discharging all duties set out in these Terms of Reference.
Chair meetings of the Committee.
In  consultation  with  the  Board  Chair  and  the  Corporate  Secretary,  determine  the 
frequency, dates and locations of meetings of the Committee.
In  consultation  with  the  Company’s  Chief  Executive  Officer,  Chief  Financial  Officer, 
Corporate  Secretary  and  others  as  required,  review  the  annual  work  plan  and  the 
meeting agendas to ensure all required business is brought before the Committee.
In  consultation  with  the  Board  Chair,  ensure  that  all  items  requiring  the  Committee’s 
approval are appropriately tabled.
Report 
the  matters  reviewed  by,  and  on  any  decisions  or 
recommendations  of,  the  Committee  at  the  next  meeting  of  the  Board  following  any 
meeting of the Committee.
Ensure  that  a  process  is  in  place  for  the  evaluation  on  an  annual  basis  of  the 
effectiveness and performance of the Committee and the contribution of each Committee 
member, and that the results are reviewed with the Chair of the Board.
Carry out any other or special assignments or any functions as may be requested by the 
Board.

the  Board  on 

to 

Limitations on the Committee’s Duties
The  Committee  does  not  have  decision-making  authority,  except  in  the  very  limited 
circumstances  described  herein  or  where  and  to  the  extent  that  such  authority  is 

106

expressly  delegated  by  the  Board.  The  Committee  shall  convey  its  findings  and 
recommendations  to  the  Board  for  consideration  and,  where  required,  decision  by  the 
Board.

The  Committee  shall  discharge  its  responsibilities  and  shall  assess  the  information 
provided  by  the  Company’s  management  and  any  external  advisors,  including  the 
Auditor, in accordance with its business judgment. Committee members are not full-time 
Company  employees  and  are  not,  and  do  not  represent  themselves  to  be,  professional 
accountants or auditors. The authority and responsibilities set forth in this mandate do not 
create  any  duty  or  obligation  of  the  Committee  to  (i)  plan  or  conduct  any  audits,  (ii) 
determine  or  certify  that  the  Company’s  financial  statements  are  complete,  accurate, 
fairly presented or in accordance with IFRS or GAAP, as applicable, and Applicable Laws, 
(iii) guarantee the Auditor’s reports, or (iv) provide any expert or special assurance as to 
internal controls or management of risk. Committee members are entitled to rely, absent 
knowledge  to  the  contrary,  on  the  integrity  of  the  persons  from  whom  they  receive 
information, 
information  provided  and 
management’s  representations  as  to  any  audit  or  non-audit  services  provided  by  the 
Auditor.

the  accuracy  and  completeness  of 

the 

Nothing in these Terms of Reference is intended or may be construed as imposing on any 
member of the Committee or the Board a standard of care or diligence that is in any way 
more  onerous  or  extensive  than  the  standard  to  which  directors  of  a  corporation  are 
subject to under applicable law. These Terms of Reference are not intended to change or 
interpret  the  constating  documents  of  the  Company  or  any  federal,  provincial,  state  or 
exchange  law,  regulation  or  rule  to  which  the  Company  is  subject,  and  these  Terms  of 
Reference  should  be  interpreted  in  a  manner  consistent  with  all  such  applicable  laws, 
regulations  and  rules.  The  Board  may,  from  time  to  time,  permit  departures  from  the 
terms hereof, either prospectively or retrospectively, and no provision contained herein is 
intended  to  give  rise  to  civil  liability  of  the  Company,  Board  or  Committee  to  any  of  the 
Company’s  shareholders,  competitors,  employees  or  other  persons,  or  to  any  other 
liability whatsoever.

Any action that may or is to be taken by the Committee may, to the extent permitted by 
law or regulation, be taken directly by the Board.

8.

APPROVAL
Approved by the Board: February 24, 2023.

107

Glossary

The following is a glossary of technical terms and other terms that may be found in this AIF:

“AA” is Atomic Absorption
“AAS” is Atomic Absorption Spectroscopy.
“ADR”  is  an  acronym  for Adsorption  Desorption  Regeneration  and  refers  to  the  gold  extraction  process 
using carbon as the collector (generally in a heap leach setting).
“Adsorption” is the attachment of one substance to the surface of another.
“Ag” is the chemical symbol for silver.
“AISC” is all-in sustaining costs.
“ALS” is an analytical laboratory service.
“As-builts”  are  end  of  period  topography  and  surfaces.  In  open  pit,  it  is  a  topography  of  the  pit.  In  the 
underground, it is a 3D laser scan of the working faces
“Au” is the chemical symbol for gold.
“backfill” is waste material used to fill and support the void created by mining an ore body.
“ball milling” is grinding ore with the use of grinding media consisting of steel balls.
“C1” refers to cash operating cost. Cash operating costs include the costs of operating the site, including 
mining, processing and administration. They do not include royalties and production taxes, amortization, 
reclamation costs, financing costs or capital development (initial and sustaining) or exploration costs.
“CBCA” is the Canada Business Corporations Act.
“CIM” is the Canadian Institute of Mining, Metallurgy and Petroleum.
“CoS” is the Council of State
“Cu” is the chemical symbol for copper.
“cyanidation” is the process of extracting gold or silver through dissolution in a weak solution of sodium 
cyanide.
“decline”  is  an  underground  passageway  connecting  one  or  more  levels  in  a  mine  and  providing 
adequate access for heavy, self-propelled equipment. These underground openings are often driven in a 
downward spiral, much the same as a spiral staircase.
“diamond drilling” is a type of drilling that  uses a  diamond bit, which  rotates at the end of long hollow 
metal rods (called drill rods).  The opening at the end of the diamond bit allows a solid column of rock to 
move up into the drill rod and be recovered for observation and sampling.
“dilution” is waste material not separated from mined ore that was below the calculated economic cut-off 
grade of the deposit. Dilution results in increased tonnage mined and reduced overall grade of the ore.
“dip”  is  the  angle  that  a  planar  geological  structure  forms  with  a  horizontal  surface,  measured 
perpendicular to the strike of the structure.
“doré” is unrefined gold and silver in bullion form.
“dyke” is an intrusive rock unit that has an approximately planar form that generally cuts across layering 
in adjacent rocks.
“EIS” is an Environmental Impact Study.
“EIA” is an Environmental Impact Assessment.
“fault” is a planar surface or planar zone of rock fracture along which there has been displacement of a 
few centimetres or more.
“fire  assay”  is  a  type  of  analytical  procedure  that  involves  the  heat  of  a  furnace  and  a  fluxing  agent  to 
fuse a sample to collect any precious metals (such as gold) in the sample. The collected material is then 
analyzed for gold or other precious metals by gravimetric or spectroscopic methods.
“flotation” is a process by which some mineral particles are induced to become attached to bubbles and 
float, and other particles to sink, so that the valuable minerals are concentrated and separated from the 
host rock.
“gangue” are minerals that are sub-economic to recover as ore.
“grade” is the weight of precious metals in each tonne of ore.
“g” is a gram.
“g/t” is grams of gold per metric tonne.
“ha” is a Hectare.
“heap  leaching”  is  the  process  of  stacking  ore  in  a  heap  on  an  impermeable  pad  and  percolating  a 
solution through the ore that contains a leaching agent such as cyanide. The gold that leaches from the 
ore into the solution is recovered from the solution by carbon absorption or precipitation. After adding the 
leaching agent, the solution is then recycled to the heap to effect further leaching.
“HDPE” is high density polyethylene and is used as an impermeable geomembrane for heap leaching.
“host rock” is the body of rock in which mineralization of economic interest occurs.
“HPGR” is high-pressure grinding roll
“HQ” denotes a specific diameter of diamond drill core, namely 63.5 mm.
“hydrocyclones”  is  a  classification  method  for  milled  ore  that  produces  a  portion  of  properly  sized 
material that proceeds to the next processing step and a portion of coarser material that returns to the mill 
for further grinding.
“ICP” is inductively-coupled plasma.

108

“Kassandra  Mines”  consists  of  the  Olympias  Mine,  the  Skouries  deposits  and  the  two  existing  mines 
known as the Stratoni Mine (Madem Lakkos, a previously mined deposit and Mavres Petres)
“km” is a kilometre.
“km2” is a square kilometre.
“ktpa” is one thousand tonnes per annum.
“leach”  is  gold  being  dissolved  in  cyanide  solution  in  heap  leaching  or  in  tanks  in  a  processing  plant 
(agitated leach, carbon in pulp, carbon in leach).
“leach pad” is the impermeable pad and the ore stacked on top for the recovery of gold and silver.
“LOM” is life of mine.
“m” is a metre.
“M” is a million.
“Material Shareholder” means a shareholder holding a sufficient number of securities of the Company to 
affect materially the control of the Company.
“metallurgy”  is  the  science  of  extracting  metals  from  ores  by  mechanical  and  chemical  processes  and 
preparing them for use.
“mill” is a plant where ore is crushed and ground to expose metals or minerals of economic value, which 
then undergo physical and/or chemical treatment to extract the valuable metals or minerals.
“mineral  reserve”  means  the  economically  mineable  part  of  a  measured  or  indicated  mineral  resource 
demonstrated by at least a preliminary feasibility study. This study must include adequate information on 
mining,  processing,  metallurgical,  economic  and  other  relevant  factors  that  demonstrate,  at  the  time  of 
reporting,  that  economic  extraction  can  be  justified.  A  mineral  reserve  includes  diluting  materials  and 
allowances  for  losses  that  may  occur  when  the  material  is  mined.  Mineral  reserves  are  those  parts  of 
mineral resources that, after applying all mining factors, result in an estimated tonnage and grade that, in 
the opinion of the qualified person(s) making the estimates, is the basis of an economically viable project 
after  taking  account  of  all  relevant  processing,  metallurgical,  economic,  marketing,  legal,  environment, 
socio-economic  and  government  factors.  The  term  “mineral  reserve”  need  not  necessarily  signify  that 
extraction  facilities  are  in  place  or  operative  or  that  all  governmental  approvals  have  been  received.  It 
does  signify  that  there  are  reasonable  expectations  of  such  approvals.  Mineral  reserves  fall  under  the 
following categories:

a.

b.

“proven mineral reserve” means the economically mineable part of a measured mineral 
resource demonstrated by at least a preliminary feasibility study. This study must include 
adequate information on mining, processing, metallurgical, economic and other relevant 
factors that demonstrate, at the time of reporting, that economic extraction is justified.
“probable mineral reserve” means the economically mineable part of an indicated and, 
in  some  circumstances,  a  measured  mineral  resource  demonstrated  by  at  least  a 
preliminary  feasibility  study.  This  study  must  include  adequate  information  on  mining, 
processing,  metallurgical,  economic  and  other  relevant  factors  that  demonstrate,  at  the 
time of reporting, that economic extraction can be justified.

“mineral resource” means a concentration or occurrence of diamonds, natural solid inorganic material, or 
natural solid fossilized organic material including base and precious metals, coal, and industrial minerals 
in or on the earth’s crust in such form and quantity and of such a grade or quality that it has reasonable 
prospects for economic extraction. The location, quantity, grade, geological characteristics and continuity 
of  a  mineral  resource  are  known,  estimated  or  interpreted  from  specific  geological  evidence  and 
knowledge. Mineral resources fall under the following categories:

c.

d.

 “measured mineral resource” means that part of a mineral resource for which quantity, 
grade or quality, densities, shape and physical characteristics are so well established that 
they  can  be  estimated  with  confidence  sufficient  to  allow  the  appropriate  application  of 
technical and economic parameters, to support production planning and evaluation of the 
economic  viability  of  the  deposit.  The  estimate  is  based  on  detailed  and  reliable 
exploration,  sampling  and  testing  information  gathered  through  appropriate  techniques 
from locations such as outcrops, trenches, pits, workings and drill holes that are spaced 
closely enough to confirm both geological and grade continuity.
 “indicated mineral resource” means that part of a mineral resource for which quantity, 
grade  or  quality,  densities,  shape  and  physical  characteristics  can  be  estimated  with  a 
level  of  confidence  sufficient  to  allow  the  appropriate  application  of  technical  and 
economic parameters, to support mine planning and evaluation of the economic viability 
of  the  deposit.  The  estimate  is  based  on  detailed  and  reliable  exploration  and  testing 
information  gathered  through  appropriate  techniques  from  locations  such  as  outcrops, 
trenches, pits, workings and drill holes that are spaced closely enough for geological and 
grade continuity to be reasonably assumed.

“inferred mineral resource” means that part of a mineral resource for which quantity and grade or quality 
can be estimated on the basis of geological evidence, limited sampling and reasonably assumed, but not 
verified,  geological  and  grade  continuity.  The  estimate  is  based  on  limited  information  and  sampling 
gathered  through  appropriate  techniques  from  locations  such  as  outcrops,  trenches,  pits,  workings  and 
drill holes.
“mineralization” is the rock containing minerals or metals of potential economic interest.
“mm” is a millimetre.
“monzonite” is a coarse-grained intrusive rock containing less than 10 percent quartz.

109

“MOE” is the Ministry of Environment of Greece.
“Mt” is a million tonnes.
“Mtpa” is a million tonnes per annum.
“NI 43-101” is National Instrument 43-101 – Standards of Disclosure for Mineral Projects.
“NQ” denotes a specific diameter of diamond drill core, namely 47.6 mm.
“NSR” is net smelter return.
“NYSE” is the New York Stock Exchange.
“open pit mine” is an excavation for removing minerals that is open to the surface,
“ore” is a natural aggregate of one or more minerals that, at a specified time and place, may be mined 
and sold at a profit, or from which some part may be profitably separated.
“ounce” or “oz” is a troy ounce, equal to 31.103 grams.
“paste  fill”  refers  to  a  blended  material  that  is  used  to  fill  open  stopes  or  voids  in  the  underground 
operations. This material may contain rock, tailings material, sand and cement.
“Pb” is the chemical symbol for lead.
“PEIA” is a preliminary environmental impact assessment.
“pH” is a measure of the acidity of a material.
“phyllite” is a metamorphic rock containing fine-grained, planar-oriented mica minerals. This orientation 
imparts a layering to the rock.
“potassic” is an alteration type characterized by the pressure of potassium, feldspar and biotite.
“ppb” is parts per billion.
“ppm” is parts per million.
“QA” is quality assurance.
“QC” is quality control.
“QMX” is QMX Gold Corporation.
“ramp”  is  an  inclined  underground  tunnel  that  provides  access  for  mining  or  a  connection  between  the 
levels of a mine.
“recovery”  is  a  multiple  disciplinary  term.    Its  main  usage  in  this  report  refers  to  metallurgical  recovery, 
stated  as  a  percentage,  to  indicate  the  proportion  of  valuable  material  obtained  in  the  processing  of  an 
ore.  It is also used to imply a type of mineral process.  The term also has application in mining where it 
refers  to  the  proportion  of  ore  extracted  by  the  mining  method  and  sent  to  the  mineral  process  facility.  
Core recovery refers to the percentage of rock retrieved by diamond drilling.
“ROM” pertains to the ore that has been mined but not crushed.
“SAG”  is  a  semi-autogenous  grinding,  a  method  of  grinding  rock  into  fine  powder  whereby  the  grinding 
media consist of larger chunks of rocks and steel balls.
“shaft” is a vertical or sub-vertical passageway to an underground mine for moving personnel, equipment, 
supplies and material, including ore and waste rock.
“SRM” is standard reference material.
“stope” is an underground excavation from which ore is being extracted.
“strike” is an azimuth of a plane surface aligned at right angles to the dip of the plane used to describe 
the orientation of stratigraphic units or structures.
“sustaining  capital”  are  those  expenditures  which  do  not  increase  annual  gold  ounce  production  at  a 
mine  site  and  exclude  all  expenditures  at  our  projects  and  certain  expenditures  at  our  operating  sites 
which are deemed expansionary in nature.
“tailings” is the material that remains after all metals or minerals of economic interest have been removed 
from ore during milling.
“TMF” refers to a tailings management facility. These facilities are designed to store process tailings for 
the long term. Process tailings might have potentially reactive materials and if so, would then be stored in 
a lined facility.
“tonne” is a metric tonne: 1,000 kilograms or 2,204.6 pounds.
“TSX” is the Toronto Stock Exchange.
“waste” is barren rock in a mine, or mineralized material that is too low in grade to be mined and milled at 
a profit.
“wmt” is a wet metric tonne.
“Zadra process” is a chemical process whereby gold is recovered from carbon and returned to solution 
for electrowinning.
“Zn” is the chemical symbol for zinc.

110