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Galiano Gold Inc. – ‘40-F’ for 12/31/23 – ‘EX-99.14’

On:  Tuesday, 3/26/24, at 5:02pm ET   ·   For:  12/31/23   ·   Accession #:  1062993-24-7145   ·   File #:  1-33580

Previous ‘40-F’:  ‘40-F’ on 3/29/23 for 12/31/22   ·   Latest ‘40-F’:  This Filing

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/26/24  Galiano Gold Inc.                 40-F       12/31/23  128:11M                                    Newsfile Corp./FA

Annual Report by a Canadian Issuer   —   Form 40-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 40-F        Annual Report by a Canadian Issuer -- form40f       HTML    109K 
 2: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     52K 
                Awarded Compensation -- exhibit97-1                              
 3: EX-99.1     Miscellaneous Exhibit -- exhibit99-1                HTML     37K 
12: EX-99.10    Miscellaneous Exhibit -- exhibit99-10               HTML     35K 
13: EX-99.11    Miscellaneous Exhibit -- exhibit99-11               HTML     35K 
14: EX-99.12    Miscellaneous Exhibit -- exhibit99-12               HTML     35K 
15: EX-99.13    Miscellaneous Exhibit -- exhibit99-13               HTML     35K 
16: EX-99.14    Miscellaneous Exhibit -- exhibit99-14               HTML     35K 
17: EX-99.15    Miscellaneous Exhibit -- exhibit99-15               HTML     35K 
18: EX-99.16    Miscellaneous Exhibit -- exhibit99-16               HTML     35K 
19: EX-99.17    Miscellaneous Exhibit -- exhibit99-17               HTML     35K 
20: EX-99.18    Miscellaneous Exhibit -- exhibit99-18               HTML     35K 
21: EX-99.19    Miscellaneous Exhibit -- exhibit99-19               HTML     35K 
 4: EX-99.2     Miscellaneous Exhibit -- exhibit99-2                HTML     37K 
 5: EX-99.3     Miscellaneous Exhibit -- exhibit99-3                HTML     35K 
 6: EX-99.4     Miscellaneous Exhibit -- exhibit99-4                HTML     35K 
 7: EX-99.5     Miscellaneous Exhibit -- exhibit99-5                HTML    694K 
 8: EX-99.6     Miscellaneous Exhibit -- exhibit99-6                HTML   1.17M 
 9: EX-99.7     Miscellaneous Exhibit -- exhibit99-7                HTML    545K 
10: EX-99.8     Miscellaneous Exhibit -- exhibit99-8                HTML     34K 
11: EX-99.9     Miscellaneous Exhibit -- exhibit99-9                HTML     34K 
27: R1          Document and Entity Information                     HTML     99K 
28: R2          Consolidated Statements of Financial Position       HTML    100K 
29: R3          Consolidated Statements of Operations and           HTML     76K 
                Comprehensive Income                                             
30: R4          Consolidated Statements of Changes in Equity        HTML     54K 
31: R5          Consolidated Statements of Cash Flow                HTML     90K 
32: R6          Nature of operations                                HTML     38K 
33: R7          Proposed business combination                       HTML     44K 
34: R8          Basis of presentation                               HTML     47K 
35: R9          Significant accounting policies                     HTML    104K 
36: R10         Changes in accounting standards                     HTML     40K 
37: R11         Significant accounting judgements and estimates     HTML     50K 
38: R12         Cash and cash equivalents                           HTML     42K 
39: R13         Balances due from/to related party                  HTML     39K 
40: R14         Financial assets                                    HTML     47K 
41: R15         Investment in joint venture                         HTML    173K 
42: R16         Share capital                                       HTML     38K 
43: R17         Equity reserves and long-term incentive plan        HTML    143K 
                awards                                                           
44: R18         Commitments and contingencies                       HTML     52K 
45: R19         General and administrative ("G&A") expenses         HTML     48K 
46: R20         Exploration and evaluation ("E&E") expenditures     HTML     47K 
47: R21         Finance income and expense                          HTML     50K 
48: R22         Income tax                                          HTML     77K 
49: R23         Income per share                                    HTML     45K 
50: R24         Supplemental cash flow information                  HTML     44K 
51: R25         Segmented information                               HTML     99K 
52: R26         Capital management                                  HTML     39K 
53: R27         Financial instruments                               HTML     97K 
54: R28         Related party transactions                          HTML     43K 
55: R29         Significant accounting policies (Policies)          HTML    130K 
56: R30         Basis of presentation (Tables)                      HTML     45K 
57: R31         Significant accounting policies (Tables)            HTML     39K 
58: R32         Cash and cash equivalents (Tables)                  HTML     42K 
59: R33         Financial assets (Tables)                           HTML     45K 
60: R34         Investment in Joint Venture (Tables)                HTML    166K 
61: R35         Equity reserves and long-term incentive plan        HTML    147K 
                awards (Tables)                                                  
62: R36         Commitments and contingencies (Tables)              HTML     50K 
63: R37         General and administrative ("G&A") expenses         HTML     47K 
                (Tables)                                                         
64: R38         Exploration and evaluation ("E&E") expenditures     HTML     46K 
                (Tables)                                                         
65: R39         Finance income and expense (Tables)                 HTML     50K 
66: R40         Income tax (Tables)                                 HTML     78K 
67: R41         Income per share (Tables)                           HTML     44K 
68: R42         Supplemental cash flow information (Tables)         HTML     43K 
69: R43         Segmented information (Tables)                      HTML    100K 
70: R44         Financial instruments (Tables)                      HTML     88K 
71: R45         Related party transactions (Tables)                 HTML     42K 
72: R46         Nature of operations (Narrative) (Details)          HTML     45K 
73: R47         Proposed business combination (Narrative)           HTML     68K 
                (Details)                                                        
74: R48         Basis of presentation - Disclosure of subsidiaries  HTML     59K 
                (Details)                                                        
75: R49         Significant accounting policies - Disclosure of     HTML     45K 
                detailed information about estimated useful life                 
                or depreciation rate (Details)                                   
76: R50         Cash and cash equivalents (Narrative) (Details)     HTML     36K 
77: R51         Cash and cash equivalents - Disclosure of cash and  HTML     42K 
                cash equivalents (Details)                                       
78: R52         Balances due from or to related party (Narrative)   HTML     56K 
                (Details)                                                        
79: R53         Financial assets (Narrative) (Details)              HTML     47K 
80: R54         Financial assets - Disclosure of detailed           HTML     50K 
                information about redeemable preference shares                   
                with no fixed redemption date (Details)                          
81: R55         Investment in joint venture (Narrative) (Details)   HTML    103K 
82: R56         Investment in joint venture - Disclosure of         HTML     42K 
                Investment in joint venture using equity method                  
                (Details)                                                        
83: R57         Investment in joint venture - Disclosure of         HTML     77K 
                Statement of operations of Joint Venture (Details)               
84: R58         Investment in joint venture - Disclosure of Assets  HTML     93K 
                and liabilities of joint venture (Details)                       
85: R59         Investment in joint venture - Disclosure of         HTML     49K 
                Production costs of joint venture (Details)                      
86: R60         Investment in joint venture - Disclosure of         HTML     52K 
                detailed information about summary of finance                    
                expenses incurred by JV (Details)                                
87: R61         Investment in joint venture - Summary of            HTML     48K 
                inventories held by AGM of joint venture (Details)               
88: R62         Investment in joint venture - Disclosure of         HTML     52K 
                movement in the lease liabilities of the AGM                     
                (Details)                                                        
89: R63         Investment in joint venture - Summary of movement   HTML     43K 
                in asset retirement obligation (Details)                         
90: R64         Investment in joint venture - Disclosure of         HTML     58K 
                detailed information about cash flows of AGM of                  
                joint venture (Details)                                          
91: R65         Share capital (Narrative) (Details)                 HTML     38K 
92: R66         Equity reserves and long-term incentive plan        HTML     74K 
                awards (Narrative) (Details)                                     
93: R67         Equity reserves and long-term incentive plan        HTML     56K 
                awards - disclosure of number and weighted average               
                exercise prices of share options (Details)                       
94: R68         Equity reserves and long-term incentive plan        HTML     46K 
                awards - disclosure of detailed information about                
                options, valuation assumptions (Details)                         
95: R69         Equity reserves and long-term incentive plan        HTML     76K 
                awards - disclosure of range of exercise prices of               
                outstanding share options (Details)                              
96: R70         Equity reserves and long-term incentive plan        HTML     46K 
                awards - disclosure of amount and movement in                    
                restricted share units (Details)                                 
97: R71         Equity reserves and long-term incentive plan        HTML     46K 
                awards - disclosure of movement in RSUs liability                
                (Details)                                                        
98: R72         Equity reserves and long-term incentive plan        HTML     48K 
                awards - disclosure of amount and movement in                    
                performance share units (Details)                                
99: R73         Equity reserves and long-term incentive plan        HTML     45K 
                awards - disclosure of movement in PSUs liability                
                (Details)                                                        
100: R74         Equity reserves and long-term incentive plan        HTML     46K  
                awards - disclosure of amount and movement in                    
                deferred share units (Details)                                   
101: R75         Equity reserves and long-term incentive plan        HTML     42K  
                awards - disclosure of movement in DSUs liability                
                (Details)                                                        
102: R76         Equity reserves and long-term incentive plan        HTML     40K  
                awards - disclosure of movement in phantom share                 
                unit liability (Details)                                         
103: R77         Commitments and contingencies (Narrative)           HTML     39K  
                (Details)                                                        
104: R78         Commitments and contingencies - Disclosure of       HTML     52K  
                detailed information about commitments (Details)                 
105: R79         General and administrative ("G&A") expenses -       HTML     51K  
                Disclosure of detailed information about general                 
                and administrative expense (Details)                             
106: R80         Exploration and evaluation ("E&E") expenditures -   HTML     46K  
                Disclosure of exploration and evaluation                         
                expenditures (Details)                                           
107: R81         Finance income and expense - Disclosure of          HTML     41K  
                detailed information about finance income                        
                (Details)                                                        
108: R82         Finance income and expense- Disclosure of detailed  HTML     43K  
                information about finance expense (Details)                      
109: R83         Income tax (Narrative) (Details)                    HTML     42K  
110: R84         Income tax - Disclosure of detailed information     HTML     68K  
                about effective income tax expense (Recovery)                    
                (Details)                                                        
111: R85         Income tax - Disclosure of deferred taxes           HTML     46K  
                (Details)                                                        
112: R86         Income tax - Disclosure of temporary difference,    HTML     54K  
                unused tax losses and unused tax credits (Details)               
113: R87         Income per share (Narrative) (Details)              HTML     39K  
114: R88         Income per share - Disclosure of Earnings per       HTML     44K  
                share (Details)                                                  
115: R89         Supplemental cash flow information - Disclosure of  HTML     44K  
                changes in noncash working capital (Details)                     
116: R90         Segmented information (Narrative) (Details)         HTML     38K  
117: R91         Segmented information - Disclosure of geographic    HTML     63K  
                allocation of total assets and liabilities                       
                (Details)                                                        
118: R92         Segmented information - Disclosure of geographic    HTML     77K  
                allocation of the statement of operations and                    
                comprehensive income (Loss) (Details)                            
119: R93         Capital management (Narrative) (Details)            HTML     37K  
120: R94         Financial instruments (Narrative) (Details)         HTML     62K  
121: R95         Financial instruments - Disclosure of detailed      HTML     84K  
                information about financial instruments by                       
                category (Details)                                               
122: R96         Financial instruments - Disclosure of nature and    HTML     67K  
                extent of risks arising from financial instruments               
                (Details)                                                        
123: R97         Related party transactions - Disclosure of          HTML     41K  
                information about key management personnel                       
                (Details)                                                        
125: XML         IDEA XML File -- Filing Summary                      XML    220K  
128: XML         XBRL Instance -- form40f_htm                         XML   2.11M  
124: EXCEL       IDEA Workbook of Financial Report Info              XLSX    198K  
23: EX-101.CAL  XBRL Calculations -- gau-20231231_cal                XML    144K 
24: EX-101.DEF  XBRL Definitions -- gau-20231231_def                 XML    929K 
25: EX-101.LAB  XBRL Labels -- gau-20231231_lab                      XML   3.53M 
26: EX-101.PRE  XBRL Presentations -- gau-20231231_pre               XML   1.30M 
22: EX-101.SCH  XBRL Schema -- gau-20231231                          XSD    460K 
126: JSON        XBRL Instance as JSON Data -- MetaLinks              448±   675K  
127: ZIP         XBRL Zipped Folder -- 0001062993-24-007145-xbrl      Zip    672K  


‘EX-99.14’   —   Miscellaneous Exhibit — exhibit99-14


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  Galiano Gold Inc.: Exhibit 99.14 - Filed by newsfilecorp.com  

Exhibit 99.14

CONSENT OF MALCOLM TITLEY

To: Galiano Gold Inc.

Re: Galiano Gold Inc. (the "Company")

 Annual Report on Form 40-F

 Consent of Expert

This consent is provided in connection with the Company's annual report on Form 40-F for the year ended December 31, 2023 to be filed by the Company with the United States Securities and Exchange Commission (the "SEC") and any amendments thereto (the "Annual Report"). The Annual Report incorporates by reference, among other things, the Company's Annual Information Form for the year ended December 31, 2023 (the "AIF"), and the Company's Management's Discussion and Analysis for the years ended December 31, 2023 and 2022 (the "MD&A").

I hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following technical report (the "Technical Report"):

and to references to the Technical Report, or portions thereof, in the Annual Report and to the inclusion and incorporation by reference of the information derived from the Technical Report in the Annual Report.

I do also hereby consent to the use of my name and the inclusion or incorporation by reference of such information in the Company's Registration Statement on Form F-10 (Commission File No. 333-268945).

Dated the 26th day of March, 2024.

Sincerely,

/s/ Malcolm Titley
_________________________________
Malcolm Titley, MAIG



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘40-F’ Filing    Date    Other Filings
Filed on:3/26/24
For Period end:12/31/236-K
12/31/2240-F,  6-K
 List all Filings 
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Filing Submission 0001062993-24-007145   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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