CAUTIONARY NOTE TO READERS
Readers must not place any reliance on these consolidated financial statements as they have been prepared specifically for the
purpose of the previously announced plan of arrangement under Section 192 of the Canada Business Corporations Act,
involving Golden Star Resources Ltd., Chifeng Jilong Gold Mining Co., Ltd. and its subsidiary Chijin International (Hong
Kong) Limited and/or its assignee and not for the purpose of satisfying applicable securities laws requirements. Accordingly,
readers must rely solely on the previously filed unaudited condensed interim consolidated financial statements for the three and
six months ended June 30, 2021 and June 30, 2020 which were prepared for the purpose of satisfying Golden Star Resources
Ltd.’s reporting requirements under applicable securities laws.
CAUTIONARY NOTE REGARDING FORWARD-LOOKING INFORMATION
These consolidated financial statements for the six months ended June 30, 2021 and 2020 contain “forward-looking
information” within the meaning of applicable Canadian securities laws and “forward-looking statements” within the meaning
of the United States Private Securities Litigation Reform Act of 1995 including statements contained in the “Subsequent
Events” section. Forward-looking information and statements are subject to known and unknown risks, uncertainties and other
important factors that may cause the actual results, performance or achievements of Golden Star Resources Ltd. to be materially
different from those expressed or implied by such forward-looking information and statements, including those factors
discussed in the section entitled “Risk Factors” in Golden Star Resources Ltd.’s Annual Information Form for the year ended
December 31, 2020. There can be no assurance that such statements will prove to be accurate. Accordingly, readers should not
place undue reliance on forward-looking information and statements. Golden Star Resources Ltd. does not undertake to update
any forward-looking information and statements, except as required by applicable securities laws.
Consolidated Financial Statements
For the Six Months Ended June 30, 2021 and June 30, 2020
MANAGEMENT'S RESPONSIBILITY FOR FINANCIAL STATEMENTS
The accompanying consolidated financial statements of Golden Star Resources Ltd. (the “Company”) and all information in this
financial report are the responsibility of the Company's management (“Management”). The consolidated financial statements
have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting
Standards Board (“IFRS”) and, where appropriate, include Management’s best estimates and judgments.
Management maintains a system of internal control designed to provide reasonable assurance that assets are safeguarded from
loss or unauthorized use, and that financial information is timely and reliable. However, any system of internal control over
financial reporting, no matter how well designed and implemented, has inherent limitations and may not prevent or detect all
misstatements.
The Board of Directors is responsible for ensuring that Management fulfills its responsibilities for financial reporting and is
ultimately responsible for reviewing and approving the consolidated financial statements.
The Board carries out this responsibility principally through its Audit Committee. The Board of Directors appoints the Audit
Committee, and all of its members are independent directors. The Audit Committee meets periodically with Management and
the Auditors to review internal controls, audit results, accounting principles and related matters. The Board of Directors
approves the consolidated financial statements on recommendation from the Audit Committee.
PricewaterhouseCoopers LLP (“PwC” or “Auditors”), an independent firm of Chartered Professional Accountants, was
appointed by the shareholders at the last annual meeting to examine the consolidated financial statements and provide an
independent audit opinion. PricewaterhouseCoopers LLP has full and free access to the Audit Committee.
"Andrew Wray" "Paul Thomson"
Andrew Wray Paul Thomson
President and Chief Executive Officer Executive Vice President and Chief Financial Officer
London, England
December 9, 2021
Independent auditor’s report
To the Directors of Golden Star Resources Ltd.
Our opinion
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects,
the financial position of Golden Star Resources Ltd. and its subsidiaries (together, the Company) as at
June 30, 2021, and its financial performance and its cash flows for the period from January 1, 2021 to
June 30, 2021 in accordance with International Financial Reporting Standards as issued by the
In
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