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KPMG LLP
Chartered Professional Accountants
PO Box
10426 777 Dunsmuir Street
Vancouver
BC V7Y 1K3
Canada
|
Telephone (604)
691-3000
Fax
(604) 691-3031
Internet
www.kpmg.ca
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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
To the
Board of Directors of Eldorado Gold Corporation
We
consent to the use of our reports, each dated February 21, 2019,
with respect to the consolidated financial statements and the
effectiveness of internal control over financial reporting
incorporated by reference herein from the annual report on Form
40-F of Eldorado Gold Corporation for the year ended December 31,
2018. Our report on the consolidated financial statements refers to
changes in accounting policies for revenue and financial
instruments in 2018 due to the adoption of IFRS 15 –
Revenue from Contracts with
Customers and IFRS 9 – Financial Instruments. Our report on
the effectiveness of internal controls over financial reporting as
of December 31, 2018, expresses our opinion that Eldorado Gold
Corporation did not maintain effective internal control over
financial reporting as of December 31, 2018 because management
review controls performed failed to detect an error in the
application of discounting to the cash flow models used in the
estimation of fair value less cost of disposal for purposes of
management’s evaluation of impairment of goodwill and mining
property, plant and equipment.
//s// KPMG LLP
Chartered
Professional Accountants
March
29, 2019
Vancouver,
Canada
KPMG
LLP is a Canadian limited liability partnership and a member firm
of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (“KPMG International”),
a Swiss entity.
KPMG
Canada provides services to KPMG LLP.