Caledonia Mining Plc(CMCL) - 2023 Q1 - Quarterly Report

4 Significant accounting policies The accounting policies set out below have been applied consistently to all periods presented in these consolidated financial statements. In addition, the accounting policies have been applied consistently by the Group. a) Basis of consolidation i) Subsidiaries and structured entities Subsidiaries and certain structured entities ("subsidiaries") are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variability in returns ...