Entrée Resources (ERLFF) 40-F 31 Mar 23 2022 FY Annual report (Canada) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	40-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Registrant Name	ENTRÉE RESOURCES LTD.
Entity Central Index Key	0001271554
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding	198,134,931
Document Registration Statement	false
Document Annual Report	true
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
ICFR Auditor Attestation Flag	true
Entity Incorporation, State or Country Code	A1
Entity File Number	001-32570
Entity Address, Address Line One	Suite 1650 – 1066 West Hastings Street
Entity Address, City or Town	Vancouver
Entity Address, State or Province	BC
Entity Address, Country	CA
Entity Address, Postal Zip Code	V6E 3X1
City Area Code	604
Local Phone Number	687- 4777
Annual Information Form	true
Audited Annual Financial Statements	true
Auditor Name	Davidson & Company LLP
Auditor Firm ID	731
Auditor Location	Vancouver
Business Contact [Member]
Document Information [Line Items]
Contact Personnel Name	National Registered Agents, Inc.
Entity Address, Address Line One	1015 15th Street, NW
Entity Address, City or Town	Washington
Entity Address, State or Province	DC
Entity Address, Postal Zip Code	20005
City Area Code	202
Local Phone Number	572-3133

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 6,409	$ 7,090
Receivables and prepaid expenses	158	157
Prepaid licence fees	96	153
Deposits	12	12
Current assets	6,675	7,412
Non-current assets
Property and equipment	523	128
Oyu Tolgoi assets	295	239
Non-current assets	818	367
Total assets	7,493	7,779
Current liabilities
Accounts payable and accrued liabilities	227	101
Current portion of lease liabilities	100	99
Current liabilities	327	200
Non-current liabilities
Lease liabilities	449	0
Loan payable to Oyu Tolgoi LLC	11,139	10,262
Deferred revenue	53,112	52,419
Non current Liabilities	64,700	62,681
Total liabilities	65,027	62,881
Shareholders' deficiency
Share capital	182,668	179,515
Reserves	22,509	22,728
Accumulated other comprehensive income (loss)	2,018	(1,677)
Deficit	(264,729)	(255,668)
Total shareholders' deficiency	(57,534)	(55,102)
Total liabilities and shareholders' deficiency	$ 7,493	$ 7,779

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Expenses
Project expenditures	$ 504	$ 502	$ 214
General and administrative	1,925	1,605	1,430
Share-based compensation	997	735	538
Depreciation	124	118	98
Operating loss	3,550	2,960	2,280
Foreign exchange loss (gain)	532	(30)	(193)
Interest income	(147)	(25)	(80)
Interest expense	369	365	338
Loss from equity investee	509	235	186
Finance costs	60	15	19
Deferred revenue finance costs	4,188	4,035	3,450
Net loss for the year	9,061	7,555	6,000
Other comprehensive (gain) loss
Foreign currency translation	(3,695)	156	1,114
Total comprehensive loss	$ 5,366	$ 7,711	$ 7,114
Net loss per common share
Basic earnings (loss) per share	$ (0.05)	$ (0.04)	$ (0.03)
Diluted earnings (loss) per share	$ (0.05)	$ (0.04)	$ (0.03)
Weighted average number of common shares outstanding
Basic and fully diluted (000's)	197,118	188,658	178,612
Total common shares issued and outstanding (000's)	198,135	192,688	186,530

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Deficiency) - USD ($) shares in Thousands, $ in Thousands	Total	Share capital	Reserves	Accumulated other comprehensive income (loss)	Deficit
Balance at Dec. 31, 2019	$ (46,980)	$ 173,095	$ 22,445	$ (407)	$ (242,113)
Balance (Shares) at Dec. 31, 2019		175,470
Statement [Line Items]
Loss and comprehensive income (loss)	(7,114)			(1,114)	(6,000)
Share-based compensation	538		538
Issuance of share capital – private  placement, value	3,313	$ 2,912	401
Issuance of share capital – private  placement, shares		10,278
Issuance of share capital – share options, value	120	$ 299	(179)
Issuance of share capital – share options, shares		782
Share issuance costs	(85)	$ (85)
Balance at Dec. 31, 2020	$ (50,208)	$ 176,221	23,205	(1,521)	(248,113)
Balance (Shares) at Dec. 31, 2020	186,530	186,530
Statement [Line Items]
Loss and comprehensive income (loss)	$ (7,711)			(156)	(7,555)
Share-based compensation	735		735
Issuance of share capital – share options, value	88	$ 539	(451)
Issuance of share capital – share options, shares		1,595
Issuance of share capital – warrants, value	1,994	$ 2,755	(761)
Issuance of share capital – warrants, shares		4,563
Balance at Dec. 31, 2021	$ (55,102)	$ 179,515	22,728	(1,677)	(255,668)
Balance (Shares) at Dec. 31, 2021	192,688	192,688
Statement [Line Items]
Loss and comprehensive income (loss)	$ (5,366)			3,695	(9,061)
Share-based compensation	997		997
Issuance of share capital – share options, value	156	$ 584	(428)
Issuance of share capital – share options, shares		1,112
Issuance of share capital – deferred share units, value		$ 107	(107)
Issuance of share capital – deferred share units, shares		220
Issuance of share capital – warrants, value	1,781	$ 2,462	(681)
Issuance of share capital – warrants, shares		4,115
Balance at Dec. 31, 2022	$ (57,534)	$ 182,668	$ 22,509	$ 2,018	$ (264,729)
Balance (Shares) at Dec. 31, 2022	198,135	198,135

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows used in operating activities
Net loss	$ (9,061)	$ (7,555)	$ (6,000)
Items not affecting cash:
Depreciation	124	118	98
Share-based compensation	997	735	538
Loss from equity investee	509	235	186
Interest expense	369	365	335
Finance cost, net	62	6	19
Unrealized foreign exchange loss (gains)	372	(48)	(167)
Deferred revenue finance costs	4,188	4,035	3,450
Other	0	9
Cash Flows Used In Operations Before Changes In Working Capital	(2,440)	(2,100)	(1,541)
Changes in non-cash operating working capital:
Increase in receivables and prepaids	(1)	(27)	(8)
Increase (decrease) in accounts payable and accrued liabilities	126	(25)	53
Cash Flows Used In Operating Activities	(2,315)	(2,152)	(1,496)
Cash flows used in investing activities
Purchase of equipment		(33)
Cash flows used in investing activities	0	(33)
Cash flows from financing activities
Repayment of lease liability	(71)	(88)	(118)
Proceeds from issuance of common shares – share options	155	88	120
Proceeds from issuance of common shares – warrants	1,781	1,994
Proceeds from issuance of common shares – private placement			3,313
Share issuance costs			(85)
Cash Flows From (Used In) Used In Financing Activities	1,865	1,994	3,230
(Decrease) increase in cash and cash equivalents	(450)	(191)	1,734
Cash and cash equivalents - beginning of year	7,090	7,260	5,380
Effect of exchange rate changes on cash and cash equivalents	(231)	21	146
Cash and cash equivalents - end of year	$ 6,409	$ 7,090	$ 7,260

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Cash and cash equivalents) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents is represented by:
Cash	$ 3,159	$ 7,051	$ 7,226
Cash equivalents	3,250	39	34
Total cash and cash equivalents	$ 6,409	$ 7,090	$ 7,260

Nature of operations

Nature of operations	12 Months Ended
	Dec. 31, 2022
Disclosure of nature of operations [Abstract]
Nature of operations	1 Nature of operations Entrée Resources Ltd., together with its subsidiaries (collectively referred to as the “Company” or “Entrée”), is focused on the development and exploration of mineral property interests. The Company is principally focused on its Entrée/Oyu Tolgoi JV Property in Mongolia (Note 6). The Company has its primary listing in Canada on the Toronto Stock Exchange (“TSX”) and its common shares also trade in the United States on the Over-the-Counter The Company’s registered office is at Suite 2900, 550 Burrard Street, Vancouver, BC, V6C 0A3, Canada. All amounts are expressed in United States dollars, except for certain amounts denoted in Canadian dollars (“C$”). These consolidated financial statements have been prepared on the basis of accounting principles applicable to a going concern which assumes that the Company will be able to continue for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of business. The Company estimates it has adequate financial resources to satisfy its obligations over the next 12 month period and beyond.

Basis of presentation

Basis of presentation	12 Months Ended
	Dec. 31, 2022
Disclosure of basis of presentation [Abstract]
Basis of presentation	2 Basis of presentation These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Interpretations Committee (“IFRIC”). These consolidated financial statements have been prepared on a going concern basis, and in making the assessment that the Company is a going concern, management have taken into account all available information about the future, which is at least, but is not limited to, twelve months from December 31, 2022. The consolidated financial statements were approved and authorized for issue by the Board of Directors on March 30, 2023.

Use of estimates and judgements

Use of estimates and judgements	12 Months Ended
	Dec. 31, 2022
Disclosure of accounting judgements and estimates [Abstract]
Use of estimates and judgements	3 Use of estimates and judgements The preparation of financial statements in conformity with IFRS requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ materially from those estimates. Significant estimates and judgements used in the preparation of these consolidated financial statements include: determination of functional currencies; recoverable amount of property and equipment; title to mineral properties; share-based compensation; and income taxes. Estimates that have the most significant effect on the amounts recognized in the Company’s consolidated financial statements are as follows: a) Determination of functional currencies The determination of the Company’s functional currency is a matter of judgment based on an assessment of the specific facts and circumstances relevant to determining the primary economic environment of each individual entity within the group. The Company reconsiders the functional currencies used when there is a change in events and conditions considered in determining the primary economic environment of each entity. b) Income taxes The Company must make significant estimates in respect of the provision for income taxes and the composition of its deferred income tax assets and deferred income tax liabilities. The Company’s operations are, in part, subject to foreign tax laws where interpretations, regulations and legislation are complex and continually changing. As a result, there are usually some tax matters in question which may, on resolution in the future, result in adjustments to the amount of current or deferred income tax assets or liabilities, and those adjustments may be material to the Company’s statement of financial position and results of operations. The determination of the ability of the Company to utilize tax losses carried forward to offset income taxes payable in the future and to utilize temporary differences which will reverse in the future requires management to exercise judgment and make assumptions about the Company’s future performance. Management is required to assess whether the Company is more likely than not to be able to benefit from these tax losses and temporary differences. Changes in the timing of project completion, economic conditions, metal prices and other factors having an impact on future taxable income streams could result in revisions to the estimates of benefits to be realized or the Company’s assessments of its ability to utilize tax losses before expiry. These revisions could result in material adjustments to the consolidated financial statements. c) Share-based compensation The Company uses the Black-Scholes option pricing model for the valuation of share-based compensation. Option pricing models require the input of the subjective assumptions including expected price volatility, interest rate and forfeiture rate. Changes in the input assumptions can materially affect the fair value estimate and the Company’s net loss and reserves. d) COVID-19 In March 2020, the World Health Organization declared coronavirus COVID-19

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2022
Disclosure of summary of significant accounting policies explanatory [Abstract]
Significant accounting policies	4 Significant accounting policies The accounting policies set out below have been applied consistently by the Company and all of its wholly owned subsidiaries and to all periods presented in these consolidated financial statements. a) Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company’s significant subsidiaries are Entrée LLC and Entrée Resources LLC. Wholly owned subsidiaries are entities in which the Company has direct or indirect control, where control is defined as the investor’s power over an investee with exposure, or rights, to variable returns from the investee and the ability to affect the investor’s returns through its power over the investee. The results of subsidiaries acquired or disposed of during the year are included in the consolidated statements of comprehensive loss from the effective date of acquisition or up to the effective date of disposal, as appropriate. All intercompany transactions and balances have been eliminated on consolidation. b) Foreign currency translation The functional currency of Entrée Resources Ltd. is the Canadian dollar. Accordingly, monetary assets and liabilities denominated in a foreign currency are translated at the exchange rate in effect at the statement of financial position date while non-monetary The Company follows the current rate method of translation with respect to its presentation of these consolidated financial statements in the reporting currency, which is the United States dollar. Accordingly, assets and liabilities are translated into United States dollars at the period-end c) Financial instruments Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument The following table shows the classification of the Company’s financial instruments: Financial assets / liabilities Classification Cash and cash equivalents Amortized cost Receivables Amortized cost Deposits Amortized cost Accounts payable and accrued liabilities Amortized cost Lease liabilities Amortized cost Loan payable to Oyu Tolgoi LLC Amortized cost Measurement Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of comprehensive loss / income. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss. Financial assets at FVTOCI Financial assets at FVTOCI are initially recorded at fair value adjusted for transaction costs. Dividends are recognized as income in the consolidated statements of comprehensive loss / income unless the dividend clearly represents a recovery of part of the cost of the investment. Gains or losses recognized on the sale of the equity investment are recognized in other comprehensive loss / income and are never reclassified to profit or loss. Impairment An ‘expected credit loss’ impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset’s original effective interest rate, either directly or through the use of an allowance account and the resulting loss is recognized in profit or loss for the period. In a subsequent period, if the amount of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been had the impairment not been recognized. Derecognition Financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in the consolidated statements of comprehensive loss / income. d) Cash and cash equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. e) Exploration and evaluation assets All direct costs related to the acquisition of mineral property interest are capitalized in Exploration and evaluation costs are charged to profit or loss in the period incurred until such time as it has been determined that a mineral property has proven and probable reserves and the property is economically viable, in which case subsequent evaluation costs incurred to develop a mineral property are considered for capitalization. f) Property, plant and equipment Mineral property interests and mine development costs All exploration and evaluation expenditures and property maintenance costs incurred for projects outside the boundary of a known mineral deposit containing proven and probable reserves are expensed as incurred to the date of establishing that property costs are economically recoverable. Development expenditures are those incurred subsequent to the establishment of economic recoverability and after a number of key development and milestones have been achieved. These milestones include obtaining sufficient financial resources, permits, and licenses to develop the mineral property. Development costs are capitalized and included in the carrying amount of the related property. Mineral property and mine development costs capitalized are amortized using the units-of-production Plant and equipment Items of plant and equipment are recorded at cost less accumulated depletion and amortization. Cost includes all expenditures incurred to bring assets to the location and condition necessary for them to be operated in the manner intended by management, including estimated decommissioning and restoration costs and, where applicable, borrowing costs. If significant parts of an item of plant and equipment have different useful lives, then they are accounted for as separate items (major components) of plant and equipment. Depreciation is recorded on a declining balance basis at rates ranging from 20% to 30% per annum. No depletion and amortization is recorded until the asset is substantially complete and available for its intended use. Impairment of non-current The Company reviews the carrying amounts of its non-financial Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows to be derived from continuing use of the asset or CGU are discounted to their present value using a pre-tax g) Long-term investments Long-term investments in companies in which the Company has voting interests of 20% or more or where the Company has the ability to exercise significant influence, are accounted for using the equity method. Under this method, the Company’s share of the investees’ earnings and losses is included in operations and its investments therein are adjusted by a like amount. Dividends received are credited to the long-term investment accounts. h) Decommissioning obligations The Company recognizes liabilities for statutory, contractual, legal or constructive obligations associated with the retirement of property, plant and equipment, when those obligations result from the acquisition, construction, development or normal operation of the assets. Initially, a provision for a decommissioning obligation is recognized at its net present value in the period in which it is incurred, using a discounted cash flow technique with market-based risk-free discount rates and estimates of the timing and amount of the settlement of the obligation. Upon initial recognition of the liability, the corresponding decommissioning cost is added to the carrying amount of the related asset. Following initial recognition of the decommissioning obligation, the carrying amount of the liability is increased for the passage of time and adjusted for changes to significant estimates including the current discount rate, the amount or timing of the underlying cash flows needed to settle the obligation and the requirements of the relevant legal and regulatory framework. Subsequent changes in the provisions resulting from new disturbance, updated cost estimates, changes to estimated lives of operations and revisions to discount rates are also capitalized to the related property, plant and equipment. Amounts capitalized to the related property, plant and equipment are depreciated over the lives of the assets to which they relate. The amortization or unwinding of the discount applied in establishing the net present value of provisions is charged to expense and is included within finance costs in the consolidated statement of comprehensive loss / income. i) Other provisions Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of past events, and it is probable that an outflow of resources that can be reliably estimated will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation. j) Taxation Income tax expense comprises current and deferred tax. Current tax and deferred taxes are recognized in the consolidated statements of comprehensive loss / income except to the extent that they relate to items recognized directly in equity or in other comprehensive loss / income. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date. Deferred tax is recognized in respect of unused tax losses and credits, as well as temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on enacted or substantively enacted laws at the reporting date. The Company computes the provision for deferred income taxes under the liability method. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, only to the extent that it is probable that future taxable profits will be available against which they can be utilized. Future taxable profits are estimated using an income forecast derived from cash flow projections, based on detailed life-of-mine Deferred tax is not recognized for the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss, and differences relating to investments in subsidiaries, associates and joint arrangements to the extent that it is probable that they will not reverse in the foreseeable future. The Company is subject to assessments by various taxation authorities, who may interpret tax legislation differently from the Company. The final amount of taxes to be paid depends on a number of factors, including the outcomes of audits, appeals or negotiated settlements. Such differences are accounted for based on management’s best estimate of the probable outcome of these matters. The Company must make significant estimates and judgments in respect of its provision for income taxes and the composition and measurement of its deferred income tax assets and liabilities. The Company’s operations are, in part, subject to foreign tax laws where interpretations, regulations and legislation are complex and continually changing. As a result, there are usually some tax matters in question that may, upon resolution in the future, result in adjustments to the amount of deferred income tax assets and liabilities; those adjustments may be material. k) Share-based compensation The Company’s stock option plan allows the Company’s directors, officers, employees, and consultants to acquire shares of the Company. The fair value of options granted is recognized as share-based compensation expense with a corresponding increase in reserves. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Where options are subject to vesting, each vesting tranche is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the grant date using the Black-Scholes option pricing model, taking into account the terms and conditions upon which the options were granted. Share-based compensation expense is recognized over the tranche’s vesting period by a charge to profit or loss. Compensation expense for share options granted to non-employees non-employees re-measured At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of options that are expected to vest. In situations where equity instruments are issued to non-employees l) Deferred share units The Company has established a deferred share unit plan under which deferred share units (“DSUs”) are granted to directors and officers of the Company as part of long-term incentive compensation. DSUs are classified as equity settled share-based payment transactions as the participants will receive either common shares of the Company or payment of cash, or any combination of the foregoing, as determined by the Company in its sole discretion, following a redemption event. As such, the Company recognizes the expense based on the quoted market price of the Company’s common shares at the grant date and a corresponding increase in equity for the eventual redemption when the DSUs are issued. m) Loss per share Basic loss per share is computed by dividing net loss attributable to common shares by the weighted average number of common shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average common shares outstanding are increased to include additional shares for the assumed exercise of share options and share purchase warrants, if dilutive. The number of additional common shares is calculated by assuming that outstanding share options and equity settled instruments were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the reporting periods. n) Related party transactions Parties are considered related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered related if they are subject to common control or significant influence. A transaction is considered a related party transaction when there is a transfer of resources or obligations between related parties. o) Right-of-use At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company assesses whether the contract involves the use of an identified asset, whether the right to obtain substantially all of the economic benefits from use of the asset during the term of the arrangement exists, and if the Company has the right to direct the use of the asset. At inception or on reassessment of a contract that contains a lease component, the Company allocates the consideration in the contract to each lease component on the basis of their relative standalone prices. As a lessee, the Company recognizes a right-of-use right-of-use The right-of-use right-of-use A lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. Lease payments included in the measurement of the lease liability are comprised of: • fixed payments, including in-substance • variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; • amounts expected to be payable under a residual value guarantee; • exercise prices of purchase options if the Company is reasonably certain to exercise that option; and • payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, or if there is a change in the estimate or assessment of the expected amount payable under a residual value guarantee, purchase, extension or termination option. Variable lease payments not included in the initial measurement of the lease liability are charged directly to profit or loss. The Company has elected not to recognize right-of-use low-value p) Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain the funds necessary to continue operations and explore and evaluate mineral properties. These equity financing transactions may involve issuance of common shares or units. A unit comprises a certain number of common shares and a certain number of share purchase warrants. Depending on the terms and conditions of each equity financing agreement, the warrants are exercisable into additional common shares prior to expiry at a price stipulated by the agreement. Warrants that are part of units are valued based on the relative fair value method and included in share capital with the common shares that were concurrently issued. Warrants that are issued as payment for an agency fee or other transactions costs are accounted for as share-based q) Standards issued or amended but not yet effective Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)

Property and equipment

Property and equipment	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Property and equipment	5 Property and equipment Office Computer Buildings Right-of-use Total Cost Balance, January 1, 2020 $ 53 $ 114 $ 44 $ 341 $ 552 Foreign exchange 1 4 1 4 10 Balance, December 31, 2020 54 118 45 345 562 Additions - 33 - - 33 Disposals (3 ) (123 ) - - (126 ) Foreign exchange 1 2 1 2 6 Balance at December 31, 2021 52 30 46 347 475 Additions - - - 482 482 Foreign exchange (3 ) - (3 ) (6 ) (12 ) Balance at December 31, 2022 $ 49 $ 30 $ 43 $ 823 $ 945 Accumulated depreciation Balance, January 1, 2020 $ (23 ) $ (103 ) $ (18 ) $ (92 ) $ (236 ) Depreciation (6 ) (4 ) (5 ) (83 ) (98 ) Foreign exchange - (3 ) (5 ) (8 ) Balance, December 31, 2020 (29 ) (110 ) (23 ) (180 ) (342 ) Disposals 3 110 - - 113 Depreciation (7 ) (6 ) (6 ) (99 ) (118 ) Foreign exchange 1 (1 ) - - - Balance at December 31, 2021 (32 ) (7 ) (29 ) (279 ) (347 ) Depreciation (5 ) (8 ) (9 ) (102 ) (124 ) Foreign exchange 4 - 8 37 49 Balance at December 31, 2022 $ (33 ) $ (15 ) $ (30 ) $ (344 ) $ (422 ) Net book value January 1, 2021 $ 25 $ 8 $ 22 $ 165 $ 220 December 31, 2021 $ 20 $ 23 $ 17 $ 68 $ 128 December 31, 2022 $ 16 $ 15 $ 13 $ 479 $ 523

Oyu Tolgoi assets

Oyu Tolgoi assets	12 Months Ended
	Dec. 31, 2022
Other Assets [Abstract]
Oyu Tolgoi assets	6 Oyu Tolgoi assets Entrée/Oyu Tolgoi JV Property The Company has a carried 20% participating joint venture interest in two of the Oyu Tolgoi project deposits, and a carried 20% or 30% participating joint venture interest (depending on the depth of mineralization) in the surrounding land package located in the South Gobi region of Mongolia (the “Entrée/Oyu Tolgoi JV Property”). The Entrée/Oyu Tolgoi JV Property is comprised of the eastern portion of the Shivee Tolgoi mining licence, which hosts the Hugo North Extension copper-gold deposit, and all of the Javhlant mining licence, which hosts the majority of the Heruga copper-gold-molybdenum deposit. The Shivee Tolgoi and Javhlant mining licences were granted by the Mineral Resources and Petroleum Authority of Mongolia in October 2009. Title to the two licences is held by the Company. In October 2004, the Company arm’s-length Earn-In “Earn-In Earn-In Earn-In On June 30, 2008, OTLLC gave notice that it had completed its earn-in sub-surface Earn-In Earn-In The portion of the Shivee Tolgoi mining licence outside of the Entrée/Oyu Tolgoi JV Property, Shivee West, is 100% owned by the Company, but is subject to a right of first refusal by OTLLC. In October 2015, the Company entered into a License Fees Agreement with OTLLC, pursuant to which the parties agreed to negotiate in good faith to amend the JVA to include Shivee West in the definition of Entrée/Oyu Tolgoi JV Property. The parties also agreed that the annual licence fees for Shivee West would be for the account of each joint venture participant in proportion to their respective interests, with OTLLC contributing the Company’s 20% share charging interest at prime plus 2% (Note 8). The conversion of the original Shivee Tolgoi and Javhlant exploration licences into mining licences was a condition precedent to the Investment Agreement (the “Oyu Tolgoi Investment Agreement”) between Turquoise Hill, OTLLC, the Government of Mongolia and Rio Tinto International Holdings Limited. The licences are part of the contract area covered by the Oyu Tolgoi Investment Agreement, although the Company is not a party to the Oyu Tolgoi Investment Agreement. The Shivee Tolgoi and Javhlant mining licences were each issued for a 30 year term and have rights of renewal for two further 20 year terms. As of December 31, 2022, the Entrée/Oyu Tolgoi JV had expended approximately $38.2 million (December 31, 2021 - $35.7 million; December 31, 2020 - $34.2 million) to advance the Entrée/Oyu Tolgoi JV Property. Under the terms of the Entrée/Oyu Tolgoi JV, OTLLC contributed on behalf of the Company its required participation amount charging interest at prime plus 2% (Note 8). Investment – Entrée/Oyu Tolgoi JV Property For accounting purposes, the Company treats its interest in the Entrée/Oyu Tolgoi JV as a 20% equity investment. Historically, all Company expenditures related to its interest in the Entrée/Oyu Tolgoi JV have been expensed as incurred through the statement of comprehensive loss or recognized as part of the Company’s share of the loss of the joint venture. The Company’s share of the loss of the joint venture was $0.5 million for the year ended December 31, 2022 (December 31, 2021 - $0.2 million; December 31, 2020 - $0.2 million). The joint venture has nominal current assets and liabilities, approximately $0.3 million of non-current non-current The Entrée/Oyu Tolgoi JV investment carrying value at December 31, 2022 was $0.3 million (December 31, 2021 - $0.2 million) and was recorded in Oyu Tolgoi assets in the statement of financial position.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Presentation of leases for lessee [abstract]
Leases	7 Leases Lease liability December 31, 2022 December 31, 2021 Lease liability $ 549 $ 99 Less: current portion (100) (99) Long-term portion $ 449 $ - Undiscounted lease payments December 31, 2022 December 31, 2021 Less than one year $ 176 $ 97 One to five years 675 - $ 851 $ 97 In March 2022, the Company renewed its existing office lease for an additional 5 year period and calculated the right-of-use m Interest expense on the lease liability amounted to $0.08 million for the year ended December 31, 2022 (2021 - $0.01 million, 2020 - $0.02 million). During the year ended December 31, 2022, lease payments made amounted to $0.18 million (2021 - $0.16 million ,

Loan payable to Oyu Tolgoi LLC

Loan payable to Oyu Tolgoi LLC	12 Months Ended
	Dec. 31, 2022
Borrowings [abstract]
Loan payable to Oyu Tolgoi LLC	8 Loan payable to Oyu Tolgoi LLC Under the terms of the Entrée/Oyu Tolgoi JV (Note 6), Entrée has elected to have OTLLC contribute funds to approved joint venture programs and budgets on the Company’s behalf. Interest on each loan advance shall accrue at an annual rate equal to OTLLC’s actual cost of capital or the prime rate non-recourse During the year ended December 31, 2022, the Company recorded interest expense of $0.4 million in connection with the loan (2021 - $0.4 million, 2020 - $0.3 million).

Deferred revenue

Deferred revenue	12 Months Ended
	Dec. 31, 2022
Deferred Income Explanatory [Abstract]
Deferred revenue	9 Deferred revenue In February 2013, the Company entered into an equity participation and funding agreement (the “2013 Agreement”) with Sandstorm Gold Ltd. (“Sandstorm”) whereby Sandstorm provided an upfront deposit (the “Deposit”) of $40.0 million. The Company will use future payments that it receives from its mineral property interests to purchase and deliver metal credits to Sandstorm, in amounts that are indexed to the Company’s share of gold, silver and copper production from the current Entrée/Oyu Tolgoi JV Property. Upon the delivery of metal credits, Sandstorm will also make the cash payment outlined below. In addition, the 2013 Agreement provided for a partial refund of the Deposit and a pro rata reduction in the number of metal credits deliverable to Sandstorm in the event of a partial expropriation of Entrée’s economic interest, contractually or otherwise, in the current Entrée/Oyu Tolgoi JV Property. On February 23, 2016, the Company and Sandstorm entered into an Agreement to Amend, whereby the Company refunded 17% of the Deposit ($6.8 million) (the “Refund”) in cash and shares thereby reducing the Deposit to $33.2 million for a 17% reduction in the metal credits that the Company is required to deliver to Sandstorm. At closing on March 1, 2016, the parties entered into an Amended and Restated Equity Participation and Funding Agreement (the “Amended Sandstorm Agreement”). Under the terms of the Amended Sandstorm Agreement, the Company will purchase and deliver gold, silver and copper credits equivalent to: • 28.1% of Entrée’s share of gold and silver, and 2.1% of Entrée’s share of copper, produced from the Shivee Tolgoi mining licence (excluding Shivee West); and • 21.3% of Entrée’s share of gold and silver, and 2.1% of Entrée’s share of copper, produced from the Javhlant mining licence. Upon the delivery of metal credits, Sandstorm will make a cash payment to the Company equal to the lesser of the prevailing market price and $220 per ounce of gold, $5 per ounce of silver and $0.50 per pound of copper (subject to inflation adjustments). After approximately 8.6 million ounces of gold, 40.3 million ounces of silver and 9.1 billion pounds of copper have been produced from the entire current Entrée/Oyu Tolgoi JV Property the cash payment will be increased to the lesser of the prevailing market price and $500 per ounce of gold, $10 per ounce of silver and $1.10 per pound of copper (subject to inflation adjustments). To the extent that the prevailing market price is greater than the amount of the cash payment, the difference between the two will be credited against the Deposit (the net amount of the Deposit being the “Unearned Balance”). This arrangement does not require the delivery of actual metal, and the Company may use revenue from any of its assets to purchase the requisite amount of metal credits. Under the Amended Sandstorm Agreement, Sandstorm has a right of first refusal, subject to certain exceptions, on future production-based funding agreements. The Amended Sandstorm Agreement also contains other customary terms and conditions, including representations, warranties, covenants and events of default. The initial term of the Amended Sandstorm Agreement is 50 years, subject to successive 10-year In addition, the Amended Sandstorm Agreement provides that the Company will not be required to make any further refund of the Deposit if Entrée’s economic interest is reduced by up to and including 17%. If there is a reduction of greater than 17% up to and including 34%, the Amended Sandstorm Agreement provides the Company with the ability to refund a corresponding portion of the Deposit in cash or common shares of the Company or any combination of the two at the Company’s election, in which case there would be a further corresponding reduction in deliverable metal credits. If the Company elects to refund Sandstorm with common shares of the Company, the value of each common share shall be equal to the volume weighted average price for the five (5) trading days immediately preceding the 90 th In the event of a full expropriation, the remainder of the Unearned Balance after the foregoing refunds must be returned in cash. For accounting purposes, the Deposit is accounted for as deferred revenue on the statement of financial position and the original Deposit was recorded at the historical amount of C$40.0 million. As a result of the Amended Sandstorm Agreement, the deferred revenue amount was adjusted to reflect the $6.8 million Refund which was recorded at the foreign exchange amount at the date of the Refund resulting in a net balance of C$30.9 million. This amount is subject to foreign currency fluctuations upon conversion to U.S. dollars at each reporting period. The $6.8 million Refund was paid with $5.5 million in cash and the issuance of $1.3 million of common shares of the Company. On March The Deposit contains a significant financing component and, as such, the Company recognizes a financing charge at each reporting period and grosses up the deferred revenue balance to recognize the significant financing element that is part of this contract at a discount rate of 8%. For the year ended December 31, 2022, the deferred revenue balance totaled $4.2 million (2021 - $4.0 million, 2020 - $3.5 million).

Share capital

Share capital	12 Months Ended
	Dec. 31, 2022
Disclosure of classes of share capital [abstract]
Share capital	10 Share capital a) Common shares The Company’s authorized share capital consists of unlimited common shares without par value. At December 31, 2022, the Company had 198,134,931 (December 31, 2021 – 192,687,906 ) b) Net loss per common share Net loss per common share is computed by dividing net loss attributable to common shares by the weighted average number of common shares outstanding during the reporting period. All share options and equity settled instruments outstanding at each period end have been excluded from the weighted average common share calculation as they are anti-dilutive. c) Private placement On September 14, 2020, the Company closed a non-brokered one-half d) Share options The Company provides share-based compensation to its directors, officers, employees, and consultants through grants of share options. The Company has adopted a stock option plan (the “Plan”) to grant options to directors, officers, employees and consultants to acquire up to 10% of the issued and outstanding shares of the Company. Options granted can have a term of up to ten years and an exercise price typically not less than the Company’s closing share price on the TSX on the last trading day before the date of grant. Vesting is determined at the discretion of the Board of Directors. Under the Plan, an option holder may elect to transform an option, in whole or in part and, in lieu of receiving shares to which the terminated option relates (the “Designated Shares”), receive the number of shares, disregarding fractions, which, when multiplied by the weighted average trading price of the shares on the TSX during the five trading days immediately preceding the day of termination (the “Fair Value” per share) of the Designated Shares, has a total dollar value equal to the number of Designated Shares multiplied by the difference between the Fair Value and the exercise price per share of the Designated Shares. The Company uses historical data to estimate option exercise, forfeiture and employee termination within the valuation model. The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected term of the share options. Since the Company has not paid and does not anticipate paying dividends on its common shares, the expected dividend yield is assumed to be zero. Companies are required to utilize an estimated forfeiture rate when calculating the expense for the reporting period. Based on the best estimate, management applied the estimated forfeiture rate of nil in determining the expense recorded in profit or loss. Share option transactions are summarized as follows: Number of share options (000’s) Weighted average exercise price C$ Outstanding – December 31, 2019 9,945 0.43 Granted 1,905 0.51 Exercised (782) 0.29 Cancelled (358) 0.29 Forfeited/expired (160) 0.31 Outstanding – December 31, 2020 10,550 0.46 Granted 1,220 0.77 Exercised (1,595) 0.36 Cancelled (775) 0.36 Outstanding – December 31, 2021 9,400 0.52 Granted 1,047 1.07 Exercised (1,112) 0.52 Cancelled (798) 0.53 Outstanding – December 31, 2022 8,537 0.59 At December 31, 2022, the following share options were outstanding: Number of share options (000`s) Number of share options vested (000’s) Exercise price per share option C$ Expiry date 3,770 3,770 0.365 – 0.77 Feb – Dec 2023 1,545 1,545 0.365 Dec 2024 1,255 1,255 0.51 Dec 2025 920 920 0.77 Dec 2026 1,047 972 0.82 – 1.14 April - Nov 2027 8,537 8,462 December 31, 2022 Weighted average exercise price for exercisable options C$0.54 Weighted average share price for options exercised C$1.18 Weighted average years to expiry for exercisable share options 2.14 years For the year ended December 31, 2022, the total share-based compensation charges relating to 1,047,000 options granted to officers, employees, directors and consultants was $0.4 million (2021 - $0.7 million; 2020 - $0.4 million). The weighted average fair value at date of grant for the options granted during the year ended December 31, 2022 was C$0.40 (2021 – C$0.37; 2020 – C$0.24). The following weighted average assumptions were used for the Black-Scholes valuation of share options granted: 2022 2021 2020 Risk-free interest rate 3.32% 1.41% 0.41% Expected life of options (years) 5.0 4.9 4.9 Expected volatility 54% 56% 56% Expected dividend 0.00% 0.00% 0.00% e) Share purchase warrants As part of the Company’s private placement on September 14, 2020, the Company issued 5,139,000 Warrants. Each Warrant entitles the holder to acquire one common share of the Company at a price of C$0.60 per share for a period of 3 years. The fair value per Warrant issued during fiscal 2020 was determined to be C$0.12 using the following weighted average assumptions using the Black-Scholes option pricing model: Share price C$0.43 Risk-free interest rate 0.24% Expected dividend 0.00% Expected life 3 years Expected volatility 56% During fiscal 2022, share purchase warrants to purchase 4,115,354 common shares with an exercise price of C$0.55 were exercised resulting in gross proceeds of C$2.3 million being received by the Company. 586,803 share purchase warrants with an exercise price of C$0.55 expired on January 10, 2022. During fiscal 2021, 4,562,578 warrants with an exercise price of C$0.55 and expiry dates of January 10, 2022 and January 12, 2022 were exercised and the Company received gross proceeds of C$2.5 million. Share purchase warrant transactions are summarized as follows: Number of share purchase warrants Weighted average exercise price C$ Outstanding – December 31, 2019 9,264,735 0.55 Issued 5,139,000 0.60 Outstanding – December 31, 2020 14,403,735 0.57 Exercised (4,562,578) 0.55 Outstanding – December 31, 2021 9,841,157 0.58 Exercised Expired (4,115,354) (586,803) 0.55 0.55 Outstanding – December 31, 2022 5,139,000 0.60 At December 31, 2022, the following Warrants were outstanding: Number of share purchase warrants Exercise price per share purchase C$ Expiry date 5,139,000 0.60 September 13, 2023 f) Deferred share units DSUs are granted to the Company’s directors and executives as a part of compensation under the terms of the Company’s deferred share unit plan (the “DSU Plan”). DSUs vest when certain conditions as stated in the DSU Plan are met, except in the event of an earlier change of control, in which case, the DSUs will vest fully upon such change of control. At December 31, 2022, the following DSUs were outstanding: Number of DSUs (000’s) Outstanding – December 31, 2019 - Granted 450 Outstanding – December 31, 2020 450 Granted 615 Outstanding – December 31, 2021 1,065 Granted 708 Redeemed (220) Outstanding – December 31, 2022 1,553 During the year ended December 31, 2022, the Company granted 708,000 DSUs to the Company’s directors and executives. The Company recorded share-based compensation of $0.6 million (2021 - $0.4 million, 2020 - $0.2 million) related to the DSUs granted in the year ended December 31, 2022. Each vested DSU entitles the holder to receive one common share of the Company or a cash payment equivalent to the closing price of one common share of the Company on the TSX on the last trading day preceding the DSU’s redemption date. The DSUs granted in 2022 and 2021 vested immediately. The fair value per DSU granted during fiscal 2022 was determined to be C$1.14 (2021 – C$0.77, 2020 – C$0.51) which is the share

Segmented information

Segmented information	12 Months Ended
	Dec. 31, 2022
Disclosure of geographical areas [abstract]
Segmented information	11 Segmented information The Company operates in one business segment being the exploration and evaluation of mineral property interests. The Company’s non-current 2022 2021 Canada Property and equipment $ 522 $ 127 Deposits and other 10 10 $ 532 $ 137 Other Property and equipment $ 1 $ 1 Other assets 295 239 Deposits and other 2 2 $ 298 $ 242 Other assets in the ‘Other’ category are related to the Company’s investment in the Entrée/Oyu Tolgoi JV Property in Mongolia ( Note

Project expenditures

Project expenditures	12 Months Ended
	Dec. 31, 2022
Project expenditures [Abstract]
Project expenditures	12 Project expenditures 2022 2021 2020 Mongolia $ 496 $ 491 $ 206 Other 8 11 8 $ 504 $ 502 $ 214

Income tax

Income tax	12 Months Ended
	Dec. 31, 2022
Income tax [Abstract]
Income tax	13 Income tax 2022 2021 2020 Loss for the year before income taxes $ (9,061) $ (7,553) $ Statutory rate 27.00% 27.00% 27.00% Expected income tax recovery (2,447) (2,039) (1,620) Permanent differences and other 1,521 (1,121) 551 Difference in foreign tax rates 272 24 84 Effect of change in future tax rates - - - Expiry of tax losses 402 - - Change in deferred tax assets not recognized 252 3,136 985 Total income tax recovery $ - $ - $ 2022 2021 2020 Current income tax recovery $ - $ - $ - Deferred income tax expense - - - Total income taxes $ - $ - $ - The Company’s deferred income tax liability consisted of: 2022 2021 2020 Deferred income tax assets: Non-capital $ 11,135 $ 11,594 $ 11,803 Resource expenditures 2,582 2,935 2,683 Equipment 131 280 278 Share issue and legal costs 9 14 26 Other 16,469 15,251 12,190 30,326 30,074 26,980 Unrecognized tax assets (30,326) (30,074) (26,939) Net deferred income tax assets - - 41 Deferred income tax liabilities: Foreign exchange on loan - - (25) Mineral property interests - - (16) Net deferred income tax liabilities $ - $ - $ (41) Net deferred income tax $ - $ - $ - Net deferred income tax $ $ $ The Company has available for deduction against future taxable income non-capital losses of approximately $ 1 1 1 million) in Australia. These losses, if not utilized, will expire through 2042. Subject to certain restrictions, the Company also has foreign resource expenditures available to reduce taxable income in future years. Deferred tax benefits which may arise as a result of these losses, resource expenditures, equipment, share issue and legal costs have not been recognized in these consolidated financial statements.

Financial instruments

Financial instruments	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Financial instruments	14 Financial instruments a) Fair value classification of financial instruments The fair value hierarchy establishes three levels to classify the inputs to valuation techniques used to measure fair value. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (prices) or indirectly (derived from prices). Level 3 inputs are for the assets or liabilities that are not based on observable market data (unobservable inputs). The Company’s financial instruments consist of cash and cash equivalents, receivables, deposits, accounts payable and accrued liabilities, loan payable and lease liabilities. The carrying values of cash and cash equivalents, receivables, deposits and accounts payable and accrued liabilities approximate their fair value due to their short terms to maturity. The following table summarizes the classification and carrying values of the Company’s financial instruments at December 31, 2022 and 2021: December 31, 2022 FVTPL Amortized cost assets) Amortized cost Total Financial assets Cash and cash equivalents $ - $ 6,409 $ - $ 6,409 Receivables - 39 - 39 Deposits - 12 - 12 Total financial assets $ - $ 6,460 $ - $ 6,460 Financial liabilities Accounts payable and accrued liabilities $ - $ - $227 $ 227 Lease liabilities - - 549 549 Loan payable - - 11,139 11,139 Total financial liabilities $ - $ - $ 11,915 $ 11,915 December 31, 2021 FVTPL Amortized cost (financial assets) Amortized cost (financial liabilities) Total Financial assets Cash and cash equivalents $ - $ 7,090 $ - $ 7,090 Receivables - 40 - 40 Deposits - 12 - 12 Total financial assets $ - $ 7,142 $ - $ 7,142 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 101 $ 101 Lease liabilities - - 99 99 Loan payable - - 10,262 10,262 Total financial liabilities $ - $ - $ 10,462 $ 10,462 b) Financial risk management i) Credit risk The Company’s credit risk is primarily attributable to cash and cash equivalents and receivables. The Company limits its credit exposure on cash and cash equivalents held in bank accounts by holding its key transactional bank accounts and investments with large, highly rated financial institutions. The Company’s receivables balance was not significant and, therefore, was not exposed to significant credit risk. The carrying amount of financial assets recorded in the consolidated financial statements, net of any allowances for losses, represents the Company’s maximum exposure to credit risk. ii) Liquidity risk The Company manages liquidity risk by trying to maintain enough cash balances to ensure that it is able to meet its short term and long-term obligations as and when they fall due. Company-wide cash projections are managed centrally and regularly updated to reflect the dynamic nature of the business and fluctuations caused by commodity price and exchange rate movements. The Company’s operating results may vary due to fluctuation in commodity price, inflation, and foreign exchange rates. iii) Interest rate risk The Company’s interest rate risk arises primarily from the interest received on cash and cash equivalents and on loan payable which is at variable rates (Note 8). As at December 31, 2022, with other variables unchanged, a 1% increase in the interest rate applicable to loan payable would result in an insignificant change in net loss. Deposits are invested on a short-term basis to enable adequate liquidity for payment of operational and exploration expenditures. The Company does not believe that it is exposed to material interest rate risk on its cash and cash equivalents. As at December 31, 2022, the Company has not entered into any contracts to manage interest rate risk. iv) Foreign exchange risk The functional currency of the parent company is C$. The functional currency of the significant subsidiaries and the reporting currency of the Company is the United States dollar. As at December 31, 2022, the Company has not entered into contracts to manage foreign exchange risk. The Company is exposed to foreign exchange risk through the following assets and liabilities: December 31, 2022 December 31, 2021 Cash and cash equivalents $ 6,409 $ 7,090 Accounts payable and accrued liabilities (227) (101) $ 6,182 $ 6,989 As at December 31, 2022, with other variables unchanged, a 10% increase or decrease in the value of the USD against the currencies to which the Company is normally exposed (C$) would result in an increase or decrease of approximately

Capital management

Capital management	12 Months Ended
	Dec. 31, 2022
Disclosure Of Capital Management [Abstract]
Capital management	15 Capital management The Company considers items included in shareholders’ deficiency as capital. The Company’s objective when managing capital is to safeguard the Company’s ability to continue as a going concern so that it can continue to provide returns for shareholders and benefits for other stakeholders. The Company manages its capital structure and makes adjustments in light of changes in economic conditions and the risk characteristics of the underlying assets. In order to facilitate the management of its capital requirements, the Company prepares annual expenditure budgets which are revised periodically based on the results of its exploration programs, availability of financing, and industry conditions. There are no external restrictions on management of capital and the Company did not change

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and contingencies [Abstract]
Commitments and contingencies	16 Commitments and contingencies As at December 31, 2022, the Company had the following commitments: Total Less than 1 year 1 - 3 years 3-5 years More than 5 years Lease commitments $ 695 $ 130 $ 391 $ 174 $ - Under the terms of the Amended Sandstorm Agreement, the Company may be subject

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2022
Related party transactions [abstract]
Related party transactions	17 Related party transactions The Company’s related parties include key management personnel and directors. Direct remuneration paid to the Company’s directors and key management personnel during the years ended December 31, 2022, 2021 and 2020 are as follows: 2022 2021 2020 Directors’ fees $ 202 $ 170 $ 157 Salaries and benefits $ 855 $ 851 $ 681 Share-based compensation $ 970 $ 719 $ 519 As of December 31, 2022, included in the accounts payable and accrued liabilities balance on the consolidated statement of financial position is $0.0 million (December 31, 2021 - $0.03 million) due to the Company’s directors and key management personnel. Upon a change of control of the Company, amounts totaling $1.4 million (December 31, 2021 - $1.2 million) will become payable to certain officers and management personnel of the Company

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2022
Subsequent events [Abstract]
Subsequent events	18 Subsequent events Subsequent to December 31, 2022, the following transaction occurred: • stock options to purchase 100,000 common shares with an exercise price of C$0.63 were exercised and the Company received gross proceeds of C$63,000 ; and • share purchase warrants to purchase 550,000 common shares with an exercise price of C$0.60 were exercised resulting in gross proceeds of C$330,000 being received by the Company.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2022
Disclosure of summary of significant accounting policies explanatory [Abstract]
Basis of consolidation	a) Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company’s significant subsidiaries are Entrée LLC and Entrée Resources LLC. Wholly owned subsidiaries are entities in which the Company has direct or indirect control, where control is defined as the investor’s power over an investee with exposure, or rights, to variable returns from the investee and the ability to affect the investor’s returns through its power over the investee. The results of subsidiaries acquired or disposed of during the year are included in the consolidated statements of comprehensive loss from the effective date of acquisition or up to the effective date of disposal, as appropriate. All intercompany transactions and balances have been eliminated on consolidation.
Foreign currency translation	b) Foreign currency translation The functional currency of Entrée Resources Ltd. is the Canadian dollar. Accordingly, monetary assets and liabilities denominated in a foreign currency are translated at the exchange rate in effect at the statement of financial position date while non-monetary The Company follows the current rate method of translation with respect to its presentation of these consolidated financial statements in the reporting currency, which is the United States dollar. Accordingly, assets and liabilities are translated into United States dollars at the period-end
Financial instruments	c) Financial instruments Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument The following table shows the classification of the Company’s financial instruments: Financial assets / liabilities Classification Cash and cash equivalents Amortized cost Receivables Amortized cost Deposits Amortized cost Accounts payable and accrued liabilities Amortized cost Lease liabilities Amortized cost Loan payable to Oyu Tolgoi LLC Amortized cost Measurement Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of comprehensive loss / income. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss. Financial assets at FVTOCI Financial assets at FVTOCI are initially recorded at fair value adjusted for transaction costs. Dividends are recognized as income in the consolidated statements of comprehensive loss / income unless the dividend clearly represents a recovery of part of the cost of the investment. Gains or losses recognized on the sale of the equity investment are recognized in other comprehensive loss / income and are never reclassified to profit or loss. Impairment An ‘expected credit loss’ impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset’s original effective interest rate, either directly or through the use of an allowance account and the resulting loss is recognized in profit or loss for the period. In a subsequent period, if the amount of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been had the impairment not been recognized. Derecognition Financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in the consolidated statements of comprehensive loss / income.
Cash and cash equivalents	d) Cash and cash equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.
Exploration and evaluation assets	e) Exploration and evaluation assets All direct costs related to the acquisition of mineral property interest are capitalized in Exploration and evaluation costs are charged to profit or loss in the period incurred until such time as it has been determined that a mineral property has proven and probable reserves and the property is economically viable, in which case subsequent evaluation costs incurred to develop a mineral property are considered for capitalization.
Property, plant and equipment	f) Property, plant and equipment Mineral property interests and mine development costs All exploration and evaluation expenditures and property maintenance costs incurred for projects outside the boundary of a known mineral deposit containing proven and probable reserves are expensed as incurred to the date of establishing that property costs are economically recoverable. Development expenditures are those incurred subsequent to the establishment of economic recoverability and after a number of key development and milestones have been achieved. These milestones include obtaining sufficient financial resources, permits, and licenses to develop the mineral property. Development costs are capitalized and included in the carrying amount of the related property. Mineral property and mine development costs capitalized are amortized using the units-of-production Plant and equipment Items of plant and equipment are recorded at cost less accumulated depletion and amortization. Cost includes all expenditures incurred to bring assets to the location and condition necessary for them to be operated in the manner intended by management, including estimated decommissioning and restoration costs and, where applicable, borrowing costs. If significant parts of an item of plant and equipment have different useful lives, then they are accounted for as separate items (major components) of plant and equipment. Depreciation is recorded on a declining balance basis at rates ranging from 20% to 30% per annum. No depletion and amortization is recorded until the asset is substantially complete and available for its intended use. Impairment of non-current The Company reviews the carrying amounts of its non-financial Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows to be derived from continuing use of the asset or CGU are discounted to their present value using a pre-tax
Long-term investments	g) Long-term investments Long-term investments in companies in which the Company has voting interests of 20% or more or where the Company has the ability to exercise significant influence, are accounted for using the equity method. Under this method, the Company’s share of the investees’ earnings and losses is included in operations and its investments therein are adjusted by a like amount. Dividends received are credited to the long-term investment accounts.
Decommissioning obligations	h) Decommissioning obligations The Company recognizes liabilities for statutory, contractual, legal or constructive obligations associated with the retirement of property, plant and equipment, when those obligations result from the acquisition, construction, development or normal operation of the assets. Initially, a provision for a decommissioning obligation is recognized at its net present value in the period in which it is incurred, using a discounted cash flow technique with market-based risk-free discount rates and estimates of the timing and amount of the settlement of the obligation. Upon initial recognition of the liability, the corresponding decommissioning cost is added to the carrying amount of the related asset. Following initial recognition of the decommissioning obligation, the carrying amount of the liability is increased for the passage of time and adjusted for changes to significant estimates including the current discount rate, the amount or timing of the underlying cash flows needed to settle the obligation and the requirements of the relevant legal and regulatory framework. Subsequent changes in the provisions resulting from new disturbance, updated cost estimates, changes to estimated lives of operations and revisions to discount rates are also capitalized to the related property, plant and equipment. Amounts capitalized to the related property, plant and equipment are depreciated over the lives of the assets to which they relate. The amortization or unwinding of the discount applied in establishing the net present value of provisions is charged to expense and is included within finance costs in the consolidated statement of comprehensive loss / income.
Other provisions	i) Other provisions Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of past events, and it is probable that an outflow of resources that can be reliably estimated will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation.
Taxation	j) Taxation Income tax expense comprises current and deferred tax. Current tax and deferred taxes are recognized in the consolidated statements of comprehensive loss / income except to the extent that they relate to items recognized directly in equity or in other comprehensive loss / income. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date. Deferred tax is recognized in respect of unused tax losses and credits, as well as temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on enacted or substantively enacted laws at the reporting date. The Company computes the provision for deferred income taxes under the liability method. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, only to the extent that it is probable that future taxable profits will be available against which they can be utilized. Future taxable profits are estimated using an income forecast derived from cash flow projections, based on detailed life-of-mine Deferred tax is not recognized for the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss, and differences relating to investments in subsidiaries, associates and joint arrangements to the extent that it is probable that they will not reverse in the foreseeable future. The Company is subject to assessments by various taxation authorities, who may interpret tax legislation differently from the Company. The final amount of taxes to be paid depends on a number of factors, including the outcomes of audits, appeals or negotiated settlements. Such differences are accounted for based on management’s best estimate of the probable outcome of these matters. The Company must make significant estimates and judgments in respect of its provision for income taxes and the composition and measurement of its deferred income tax assets and liabilities. The Company’s operations are, in part, subject to foreign tax laws where interpretations, regulations and legislation are complex and continually changing. As a result, there are usually some tax matters in question that may, upon resolution in the future, result in adjustments to the amount of deferred income tax assets and liabilities; those adjustments may be material.
Share-based compensation	k) Share-based compensation The Company’s stock option plan allows the Company’s directors, officers, employees, and consultants to acquire shares of the Company. The fair value of options granted is recognized as share-based compensation expense with a corresponding increase in reserves. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Where options are subject to vesting, each vesting tranche is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the grant date using the Black-Scholes option pricing model, taking into account the terms and conditions upon which the options were granted. Share-based compensation expense is recognized over the tranche’s vesting period by a charge to profit or loss. Compensation expense for share options granted to non-employees non-employees re-measured At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of options that are expected to vest. In situations where equity instruments are issued to non-employees
Deferred share units	l) Deferred share units The Company has established a deferred share unit plan under which deferred share units (“DSUs”) are granted to directors and officers of the Company as part of long-term incentive compensation. DSUs are classified as equity settled share-based payment transactions as the participants will receive either common shares of the Company or payment of cash, or any combination of the foregoing, as determined by the Company in its sole discretion, following a redemption event. As such, the Company recognizes the expense based on the quoted market price of the Company’s common shares at the grant date and a corresponding increase in equity for the eventual redemption when the DSUs are issued.
Loss per share	m) Loss per share Basic loss per share is computed by dividing net loss attributable to common shares by the weighted average number of common shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average common shares outstanding are increased to include additional shares for the assumed exercise of share options and share purchase warrants, if dilutive. The number of additional common shares is calculated by assuming that outstanding share options and equity settled instruments were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the reporting periods.
Related party transactions	n) Related party transactions Parties are considered related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered related if they are subject to common control or significant influence. A transaction is considered a related party transaction when there is a transfer of resources or obligations between related parties.
Right-of-use assets and lease liability	o) Right-of-use At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company assesses whether the contract involves the use of an identified asset, whether the right to obtain substantially all of the economic benefits from use of the asset during the term of the arrangement exists, and if the Company has the right to direct the use of the asset. At inception or on reassessment of a contract that contains a lease component, the Company allocates the consideration in the contract to each lease component on the basis of their relative standalone prices. As a lessee, the Company recognizes a right-of-use right-of-use The right-of-use right-of-use A lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. Lease payments included in the measurement of the lease liability are comprised of: • fixed payments, including in-substance • variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; • amounts expected to be payable under a residual value guarantee; • exercise prices of purchase options if the Company is reasonably certain to exercise that option; and • payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, or if there is a change in the estimate or assessment of the expected amount payable under a residual value guarantee, purchase, extension or termination option. Variable lease payments not included in the initial measurement of the lease liability are charged directly to profit or loss. The Company has elected not to recognize right-of-use low-value
Warrants issued in equity financing transactions	p) Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain the funds necessary to continue operations and explore and evaluate mineral properties. These equity financing transactions may involve issuance of common shares or units. A unit comprises a certain number of common shares and a certain number of share purchase warrants. Depending on the terms and conditions of each equity financing agreement, the warrants are exercisable into additional common shares prior to expiry at a price stipulated by the agreement. Warrants that are part of units are valued based on the relative fair value method and included in share capital with the common shares that were concurrently issued. Warrants that are issued as payment for an agency fee or other transactions costs are accounted for as share-based
Standards issued or amended but not yet effective	q) Standards issued or amended but not yet effective Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)

Property and equipment (Tables)

Property and equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Detailed information about in property plant and equipment	Office Computer Buildings Right-of-use Total Cost Balance, January 1, 2020 $ 53 $ 114 $ 44 $ 341 $ 552 Foreign exchange 1 4 1 4 10 Balance, December 31, 2020 54 118 45 345 562 Additions - 33 - - 33 Disposals (3 ) (123 ) - - (126 ) Foreign exchange 1 2 1 2 6 Balance at December 31, 2021 52 30 46 347 475 Additions - - - 482 482 Foreign exchange (3 ) - (3 ) (6 ) (12 ) Balance at December 31, 2022 $ 49 $ 30 $ 43 $ 823 $ 945 Accumulated depreciation Balance, January 1, 2020 $ (23 ) $ (103 ) $ (18 ) $ (92 ) $ (236 ) Depreciation (6 ) (4 ) (5 ) (83 ) (98 ) Foreign exchange - (3 ) (5 ) (8 ) Balance, December 31, 2020 (29 ) (110 ) (23 ) (180 ) (342 ) Disposals 3 110 - - 113 Depreciation (7 ) (6 ) (6 ) (99 ) (118 ) Foreign exchange 1 (1 ) - - - Balance at December 31, 2021 (32 ) (7 ) (29 ) (279 ) (347 ) Depreciation (5 ) (8 ) (9 ) (102 ) (124 ) Foreign exchange 4 - 8 37 49 Balance at December 31, 2022 $ (33 ) $ (15 ) $ (30 ) $ (344 ) $ (422 ) Net book value January 1, 2021 $ 25 $ 8 $ 22 $ 165 $ 220 December 31, 2021 $ 20 $ 23 $ 17 $ 68 $ 128 December 31, 2022 $ 16 $ 15 $ 13 $ 479 $ 523

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Presentation of leases for lessee [abstract]
Summary of Lease liability	Lease liability December 31, 2022 December 31, 2021 Lease liability $ 549 $ 99 Less: current portion (100) (99) Long-term portion $ 449 $ -
Disclosure of maturity analysis of operating lease payments	Undiscounted lease payments December 31, 2022 December 31, 2021 Less than one year $ 176 $ 97 One to five years 675 - $ 851 $ 97

Share capital (Tables)

Share capital (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of classes of share capital [abstract]
Disclosure of number and weighted average exercise prices of share options	Share option transactions are summarized as follows: Number of share options (000’s) Weighted average exercise price C$ Outstanding – December 31, 2019 9,945 0.43 Granted 1,905 0.51 Exercised (782) 0.29 Cancelled (358) 0.29 Forfeited/expired (160) 0.31 Outstanding – December 31, 2020 10,550 0.46 Granted 1,220 0.77 Exercised (1,595) 0.36 Cancelled (775) 0.36 Outstanding – December 31, 2021 9,400 0.52 Granted 1,047 1.07 Exercised (1,112) 0.52 Cancelled (798) 0.53 Outstanding – December 31, 2022 8,537 0.59
Disclosure of range of exercise prices of outstanding share options	At December 31, 2022, the following share options were outstanding: Number of share options (000`s) Number of share options vested (000’s) Exercise price per share option C$ Expiry date 3,770 3,770 0.365 – 0.77 Feb – Dec 2023 1,545 1,545 0.365 Dec 2024 1,255 1,255 0.51 Dec 2025 920 920 0.77 Dec 2026 1,047 972 0.82 – 1.14 April - Nov 2027 8,537 8,462
Summary of Weighted Average of Share Option and Exercisable	December 31, 2022 Weighted average exercise price for exercisable options C$0.54 Weighted average share price for options exercised C$1.18 Weighted average years to expiry for exercisable share options 2.14 years
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period	The following weighted average assumptions were used for the Black-Scholes valuation of share options granted: 2022 2021 2020 Risk-free interest rate 3.32% 1.41% 0.41% Expected life of options (years) 5.0 4.9 4.9 Expected volatility 54% 56% 56% Expected dividend 0.00% 0.00% 0.00%
Summary of Share purchase warrants	The fair value per Warrant issued during fiscal 2020 was determined to be C$0.12 using the following weighted average assumptions using the Black-Scholes option pricing model: Share price C$0.43 Risk-free interest rate 0.24% Expected dividend 0.00% Expected life 3 years Expected volatility 56%
Disclosure of number and weighted average exercise prices of share purchase warrant	Share purchase warrant transactions are summarized as follows: Number of share purchase warrants Weighted average exercise price C$ Outstanding – December 31, 2019 9,264,735 0.55 Issued 5,139,000 0.60 Outstanding – December 31, 2020 14,403,735 0.57 Exercised (4,562,578) 0.55 Outstanding – December 31, 2021 9,841,157 0.58 Exercised Expired (4,115,354) (586,803) 0.55 0.55 Outstanding – December 31, 2022 5,139,000 0.60
Summary of Weighted average assumptions	At December 31, 2022, the following Warrants were outstanding: Number of share purchase warrants Exercise price per share purchase C$ Expiry date 5,139,000 0.60 September 13, 2023
Summary of deferred share units outstanding	At December 31, 2022, the following DSUs were outstanding: Number of DSUs (000’s) Outstanding – December 31, 2019 - Granted 450 Outstanding – December 31, 2020 450 Granted 615 Outstanding – December 31, 2021 1,065 Granted 708 Redeemed (220) Outstanding – December 31, 2022 1,553

Segmented information (Tables)

Segmented information (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of operating segments [abstract]
Disclosure of graphical areas	The Company operates in one business segment being the exploration and evaluation of mineral property interests. The Company’s non-current 2022 2021 Canada Property and equipment $ 522 $ 127 Deposits and other 10 10 $ 532 $ 137 Other Property and equipment $ 1 $ 1 Other assets 295 239 Deposits and other 2 2 $ 298 $ 242

Project expenditures (Tables)

Project expenditures (Tables)	12 Months Ended
	Dec. 31, 2022
Project expenditures [Abstract]
Disclosure of Detailed Information About Project Expenditure	2022 2021 2020 Mongolia $ 496 $ 491 $ 206 Other 8 11 8 $ 504 $ 502 $ 214

Income tax (Tables)

Income tax (Tables)	12 Months Ended
	Dec. 31, 2022
Income tax [Abstract]
Disclosure of detailed information about income tax	2022 2021 2020 Loss for the year before income taxes $ (9,061) $ (7,553) $ Statutory rate 27.00% 27.00% 27.00% Expected income tax recovery (2,447) (2,039) (1,620) Permanent differences and other 1,521 (1,121) 551 Difference in foreign tax rates 272 24 84 Effect of change in future tax rates - - - Expiry of tax losses 402 - - Change in deferred tax assets not recognized 252 3,136 985 Total income tax recovery $ - $ - $
Disclosure of detailed information about current income tax	2022 2021 2020 Current income tax recovery $ - $ - $ - Deferred income tax expense - - - Total income taxes $ - $ - $ -
Deferred Income Tax Reconciliation	The Company’s deferred income tax liability consisted of: 2022 2021 2020 Deferred income tax assets: Non-capital $ 11,135 $ 11,594 $ 11,803 Resource expenditures 2,582 2,935 2,683 Equipment 131 280 278 Share issue and legal costs 9 14 26 Other 16,469 15,251 12,190 30,326 30,074 26,980 Unrecognized tax assets (30,326) (30,074) (26,939) Net deferred income tax assets - - 41 Deferred income tax liabilities: Foreign exchange on loan - - (25) Mineral property interests - - (16) Net deferred income tax liabilities $ - $ - $ (41) Net deferred income tax $ - $ - $ - Net deferred income tax $ $ $

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments	The following table summarizes the classification and carrying values of the Company’s financial instruments at December 31, 2022 and 2021: December 31, 2022 FVTPL Amortized cost assets) Amortized cost Total Financial assets Cash and cash equivalents $ - $ 6,409 $ - $ 6,409 Receivables - 39 - 39 Deposits - 12 - 12 Total financial assets $ - $ 6,460 $ - $ 6,460 Financial liabilities Accounts payable and accrued liabilities $ - $ - $227 $ 227 Lease liabilities - - 549 549 Loan payable - - 11,139 11,139 Total financial liabilities $ - $ - $ 11,915 $ 11,915 December 31, 2021 FVTPL Amortized cost (financial assets) Amortized cost (financial liabilities) Total Financial assets Cash and cash equivalents $ - $ 7,090 $ - $ 7,090 Receivables - 40 - 40 Deposits - 12 - 12 Total financial assets $ - $ 7,142 $ - $ 7,142 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 101 $ 101 Lease liabilities - - 99 99 Loan payable - - 10,262 10,262 Total financial liabilities $ - $ - $ 10,462 $ 10,462
Schedule Of Detailed Informatiion Of Foreign Exchange Risk	The Company is exposed to foreign exchange risk through the following assets and liabilities: December 31, 2022 December 31, 2021 Cash and cash equivalents $ 6,409 $ 7,090 Accounts payable and accrued liabilities (227) (101) $ 6,182 $ 6,989

Commitments and contingencies (

Commitments and contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and contingencies [Abstract]
Summary of commitments and contingent liabilities	As at December 31, 2022, the Company had the following commitments: Total Less than 1 year 1 - 3 years 3-5 years More than 5 years Lease commitments $ 695 $ 130 $ 391 $ 174 $ -

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related party transactions [abstract]
Summary of detailed information about remuneration paid to related parties	The Company’s related parties include key management personnel and directors. Direct remuneration paid to the Company’s directors and key management personnel during the years ended December 31, 2022, 2021 and 2020 are as follows: 2022 2021 2020 Directors’ fees $ 202 $ 170 $ 157 Salaries and benefits $ 855 $ 851 $ 681 Share-based compensation $ 970 $ 719 $ 519

Significant accounting polici_3

Significant accounting policies - Additional information (Detail)	12 Months Ended
	Dec. 31, 2022
Statement [Line Items]
Proportion of voting rights held in associate	20%
Bottom of range [member]
Statement [Line Items]
Percentage of depreciation charged	20%
Top of range [member]
Statement [Line Items]
Percentage of depreciation charged	30%

Property and equipment - Summar

Property and equipment - Summary of property and equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	$ 128	$ 220
Property, plant and equipment	523	128	$ 220
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	475	562	552
Additions	482	33
Disposals		(126)
Foreign exchange	(12)	6	10
Property, plant and equipment	945	475	562
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(347)	(342)	(236)
Depreciation	(124)	(118)	(98)
Disposals		113
Foreign exchange	49	0	(8)
Property, plant and equipment	(422)	(347)	(342)
Office equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	20	25
Property, plant and equipment	16	20	25
Office equipment [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	52	54	53
Disposals		(3)
Foreign exchange	(3)	1	1
Property, plant and equipment	49	52	54
Office equipment [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(32)	(29)	(23)
Depreciation	(5)	(7)	(6)
Disposals		3
Foreign exchange	4	1	0
Property, plant and equipment	(33)	(32)	(29)
Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	23	8
Property, plant and equipment	15	23	8
Computer equipment [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	30	118	114
Additions	0	33
Disposals		(123)
Foreign exchange		2	4
Property, plant and equipment	30	30	118
Computer equipment [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(7)	(110)	(103)
Depreciation	(8)	(6)	(4)
Disposals		110
Foreign exchange		(1)	(3)
Property, plant and equipment	(15)	(7)	(110)
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	17	22
Property, plant and equipment	13	17	22
Buildings [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	46	45	44
Foreign exchange	(3)	1	1
Property, plant and equipment	43	46	45
Buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(29)	(23)	(18)
Depreciation	(9)	(6)	(5)
Foreign exchange	8	0
Property, plant and equipment	(30)	(29)	(23)
Right-of-use assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	68	165
Property, plant and equipment	479	68	165
Right-of-use assets [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	347	345	341
Additions	482	0
Foreign exchange	(6)	2	4
Property, plant and equipment	823	347	345
Right-of-use assets [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(279)	(180)	(92)
Depreciation	(102)	(99)	(83)
Foreign exchange	37	0	(5)
Property, plant and equipment	$ (344)	$ (279)	$ (180)

Oyu Tolgoi assets - Additional

Oyu Tolgoi assets - Additional information (Detail) - USD ($) $ in Millions	1 Months Ended			12 Months Ended
	Oct. 31, 2015	Jun. 30, 2008	Oct. 31, 2004	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement [Line Items]
Interest expense				$ 0.4	$ 0.4	$ 0.3
Investments accounted for using equity method				$ 0.3	0.2
Mining Licenses Term				30 years
Entree Oyu Tolgoi JV [Member]
Statement [Line Items]
Proportion of ownership interest in joint venture	20%
Other cash payments to acquire interests in joint ventures, classified as investing activities				$ 38.2	35.7	34.2
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method				0.5	0.2	0.2
Equity Method Investments Joint Ventures Non Current Liabilities				38.2
Equity Method Investments Joint Ventures Current Assets And Liabilities				$ 0.3
Entree Oyu Tolgoi JV [Member] | OTLLC [Member]
Statement [Line Items]
Percentage Interest Owned In All Minerals Extracted Below A Sub Surface Depth Of 560 Metres		80%
Percentage Interest Owned In All Minerals Extracted From Surface To A Depth Of 560 Metres		70%
Oyu Tolgoi LLC [Member]
Statement [Line Items]
Proportion of ownership interest in joint venture			34%
License Arrangement Interest Rate Basis Spread	2%			2%
License Arrangement Interest Rate Basis	prime plus 2%			prime plus 2%
Shivee TolgoiMining Licience [Member]
Statement [Line Items]
Proportion of ownership interest in joint venture	100%
Entree Oyu Tolgoi JV Property [Member]
Statement [Line Items]
Joint Venture Share Of Operating Business Discription				carried 20% or 30% participating joint venture interest (depending on the depth of mineralization) in the surrounding land package located in the South Gobi region of Mongolia
Interest expense				$ 2.5	$ 1.2	$ 1.2
Percentage of equity investment				20%
Entree Oyu Tolgoi JV Property [Member] | OTLLC [Member]
Statement [Line Items]
Other cash payments to acquire interests in joint ventures, classified as investing activities		$ 35

Leases - Summary of lease liab

Leases - Summary of lease liability (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Lease liabilities [abstract]
Lease liability	$ 549	$ 600	$ 99
Less: current portion	(100)		(99)
Long-term portion	$ 449		$ 0

Leases - Summary of undiscounte

Leases - Summary of undiscounted lease payments (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payments	$ 851	$ 97
Not later than one year [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payments	176	$ 97
Later than one year and not later than five years [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payments	$ 675

Leases - Additional information

Leases - Additional information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lease liabilities [abstract]
Renewal of office lease term	5 years
Right-of-use assets	$ 600
Lease liabilities	$ 600	$ 549	$ 99
Interest expense		80	10	$ 20
Payments of lease liabilities		$ 180	$ 160	$ 160
Lessee, operating lease, discount rate	10%

Loan payable to Oyu Tolgoi LLC

Loan payable to Oyu Tolgoi LLC - Additional information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loan Payable To Oyu Tolgoi LLC [Line Items]
Financing Arrangements Related To Licenses Monthly Repayments Of Loans Percentage Of Available Cash Flow From Joint Ventures	90%
Interest Expense	$ 0.4	$ 0.4	$ 0.3
Oyu Tolgoi LLC [Member]
Loan Payable To Oyu Tolgoi LLC [Line Items]
Borrowings, interest rate basis	prime rate plus two percent
Borrowings, adjustment to interest rate basis	2%

Deferred revenue - Additional i

Deferred revenue - Additional information (Detail) $ / shares in Units, $ in Thousands, $ in Millions		1 Months Ended			12 Months Ended
	Mar. 01, 2016 $ / shares shares	Mar. 01, 2016 USD ($) ounce	Feb. 23, 2016 USD ($)	Feb. 28, 2013 USD ($)	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($)	Feb. 23, 2016 CAD ($)	Feb. 28, 2013 CAD ($)
Deferred Income Explanatory [Line Items]
Number of shares issued | shares					198,134,931	192,687,906
Deferred Revenue Finance Costs | $					$ 4,188	$ 4,035	$ 3,450
Deferred revenue discount Rate					8%
Gold And Silver Production [Member] | Shivee TolgoiMining Licience [Member]
Deferred Income Explanatory [Line Items]
Percent Of Entities Share In Production From Mining	28.10%
Gold And Silver Production [Member] | Javhlant Mining Licence [Member]
Deferred Income Explanatory [Line Items]
Equity Participation And Funding Agreement Percentage Reduction In Deposits	21.30%
Copper Production [Member]
Deferred Income Explanatory [Line Items]
Percent Of Entities Share In Production From Mining	2.10%
Copper Production [Member] | Javhlant Mining Licence [Member]
Deferred Income Explanatory [Line Items]
Percent Of Entities Share In Production From Mining	2.10%
Sandstorm [Member]
Deferred Income Explanatory [Line Items]
Deferred income | $			$ 33,200
Equity Participation And Funding Agreement Refund Deposit | $			$ 6,800
Equity Participation And Funding Agreement Percentage Reduction In Deposits			17%	17%
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Gold | ounce		220
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Silver | ounce		5
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Pound Of Copper | ounce		0.5
Equity Participation And Funding Agreement Threshold Number Of Ounces Of Gold To Be Produced Before Cash Payments From Counter party Will Be Increased | ounce		8,600,000
Equity Participation And Funding Agreement Threshold Number Of Ounces Of Silver To Be Produced Before Cash Payments From Counter party Will Be Increased | ounce		40,300,000
Equity Participation And Funding Agreement Threshold Number Of Pounds Of Copper To Be Produced Before Cash Payments From Counter party Will Be Increased | ounce		9,100,000,000
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Gold Beyond Threshold | ounce		500
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Silver Beyond Threshold | ounce		10
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Pound Of Copper Beyond Threshold | ounce		1.1
Deferred Revenue Finance Costs | $					$ 4,200	$ 4,000	$ 3,500
Sandstorm [Member] | 2013 Agreement [Member]
Deferred Income Explanatory [Line Items]
Deferred income | $				$ 40,000
Sandstorm [Member] | Amended Sandstorm Agreement [Member]
Deferred Income Explanatory [Line Items]
Deferred income | $								$ 30.9	$ 40
Equity Participation And Funding Agreement Refund Deposit | $		$ 6,800	$ 6,800
Description of Mineral Production based Funding Agreements Term		The initial term of the Amended Sandstorm Agreement is 50 years, subject to successive 10-year extensions at the discretion of Sandstorm
Equity Participation And Funding Agreement Refund Deposit By Cash | $		$ 5,500
Equity Participation And Funding Agreement Refund Deposit By Equity | $		$ 1,300
Number of shares issued | shares	5,128,604
Par value per share | $ / shares	$ 0.3496

Share capital - Summary of shar

Share capital - Summary of share option transactions (Detail) - Share option [Member] options in Thousands	12 Months Ended
	Dec. 31, 2022 options $ / shares	Dec. 31, 2021 options $ / shares	Dec. 31, 2020 options $ / shares
Statement [Line Items]
Number Of Outstanding | options	9,400	10,550	9,945
Number Outstanding Granted | options	1,047	1,220	1,905
Number Outstanding Exercised | options	(1,112)	(1,595)	(782)
Number Outstanding Cancelled | options	(798)	(775)	(358)
Number Outstanding Forfeited/expired | options			(160)
Number Of Outstanding | options	8,537	9,400	10,550
Weighted Average Exercise Price Outstanding | $ / shares	$ 0.52	$ 0.46	$ 0.43
Weighted Average Exercise Price Granted | $ / shares	1.07	0.77	0.51
Weighted Average Exercise Price Exercised | $ / shares	0.52	0.36	0.29
Weighted Average Exercise Price Cancelled | $ / shares	0.53	0.36	0.29
Weighted Average Exercise Price Forfeited/expired | $ / shares			0.31
Weighted Average Exercise Price Outstanding | $ / shares	$ 0.59	$ 0.52	$ 0.46

Share capital - Summary of outs

Share capital - Summary of outstanding and exercisable (Detail) options in Thousands	12 Months Ended
	Dec. 31, 2022 options $ / shares
Exercise price range one [Member]
Statement [Line Items]
Number of share options	3,770
Number of share options Vested	3,770
Expiry date	Feb – Dec 2023
Exercise price range Two [Member]
Statement [Line Items]
Number of share options	1,545
Number of share options Vested	1,545
Exercise price per share | $ / shares	$ 0.365
Expiry date	Dec 2024
Exercise price range Three [Member]
Statement [Line Items]
Number of share options	1,255
Number of share options Vested	1,255
Exercise price per share | $ / shares	$ 0.51
Expiry date	Dec 2025
Exercise price range Four [Member]
Statement [Line Items]
Number of share options	920
Number of share options Vested	920
Exercise price per share | $ / shares	$ 0.77
Expiry date	Dec 2026
Exercise price range Five [Member]
Statement [Line Items]
Number of share options	1,047
Number of share options Vested	972
Expiry date	April - Nov 2027
Exercise price range Six [Member]
Statement [Line Items]
Number of share options	8,537
Number of share options Vested	8,462
Bottom of range [member] | Exercise price range one [Member]
Statement [Line Items]
Exercise price per share | $ / shares	$ 0.365
Bottom of range [member] | Exercise price range Five [Member]
Statement [Line Items]
Exercise price per share | $ / shares	0.82
Top of range [member] | Exercise price range one [Member]
Statement [Line Items]
Exercise price per share | $ / shares	0.77
Top of range [member] | Exercise price range Five [Member]
Statement [Line Items]
Exercise price per share | $ / shares	$ 1.14

Share capital - Summary of weig

Share capital - Summary of weighted average of share option and exercisable (Detail)	12 Months Ended
	Dec. 31, 2022 $ / shares
Statement [Line Items]
Weighted average exercise price for exercisable options	$ 0.54
Weighted average share price for options exercised	$ 1.18
Weighted average years to expiry for exercisable share options	2 years 1 month 20 days

Share capital - Summary of we_2

Share capital - Summary of weighted average of share option granted (Detail) - yr	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement [Line Items]
Risk-free interest rate	3.32%	1.41%	0.41%
Expected life of options (years)	5	4.9	4.9
Expected volatility	54%	56%	56%
Expected dividend	0%	0%	0%

Share capital - Summary of sh_2

Share capital - Summary of share purchase of weighted average assumptions (Detail) - Warrant [Member]	12 Months Ended
	Dec. 31, 2022 yr $ / shares
Statement [Line Items]
Share price | $ / shares	$ 0.43
Risk-free interest rate	0.24%
Expected dividend	0%
Expected life | yr	3
Expected volatility	56%

Share capital - Summary of sh_3

Share capital - Summary of share purchase warrant transactions (Detail)		12 Months Ended
	Jan. 10, 2022 warrants	Dec. 31, 2022 warrants $ / shares	Dec. 31, 2022 warrants $ / shares	Dec. 31, 2021 warrants $ / shares	Dec. 31, 2020 warrants $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercised | warrants	586,803	4,115,354	4,115,354
Exercised | $ / shares		$ 0.55
Share Purchase Warrant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding, Beginning | warrants		9,841,157	9,841,157	14,403,735	9,264,735
Issued | warrants					5,139,000
Exercised | warrants		(4,115,354)	(4,115,354)	(4,562,578)
Expired | warrants		(586,803)	(586,803)
Outstanding, Ending | warrants		5,139,000	5,139,000	9,841,157	14,403,735
Outstanding, Beginning | $ / shares			$ 0.58	$ 0.57	$ 0.55
Issued | $ / shares					0.6
Exercised | $ / shares			0.55	0.55
Expired | $ / shares			0.55
Outstanding, Ending | $ / shares			$ 0.6	$ 0.58	$ 0.57

Share capital - Summary of sh_4

Share capital - Summary of share purchase warrants (Detail) - Warrant [Member]	12 Months Ended
	Dec. 31, 2022 warrants $ / shares
Exercise price range one [Member]
Statement [Line Items]
Number of share purchase warrants | warrants	5,139,000
Exercise price range Three [Member]
Statement [Line Items]
Exercise price per share | $ / shares	$ 0.6
Expiry	Sep. 13, 2023

Share capital - Summary of defe

Share capital - Summary of deferred share units outstanding (Detail) - Deferred Share Units [Member] - Deferred Share Unit Plan [Member] - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Number Of Other Equity Instruments Outstanding [Line Items]
Granted	708	615	450
Redeemed	(220)
Outstanding, Ending	1,553	1,065	450

Share capital - Additional info

Share capital - Additional information (Detail) $ / shares in Units, $ in Thousands			12 Months Ended
	Jan. 10, 2022 warrants $ / shares	Sep. 14, 2020 CAD ($) $ / shares shares	Dec. 31, 2022 USD ($) warrants shares options	Dec. 31, 2022 CAD ($) warrants shares options $ / shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2021 CAD ($) $ / shares shares	Dec. 31, 2020 CAD ($) $ / shares	Jan. 31, 2017
Statement [Line Items]
Proceeds from issuance of common shares – private placement			$ 155		$ 88	$ 120
Weighted average fair value at measurement date, share options granted				$ 0.4			$ 0.37	$ 0.24
Number of shares issued | shares				198,134,931			192,687,906
Exercise price of outstanding Warrants		0.60%
Exercise price of outstanding Warrants Term		3 years
Percentage to Acquire of Issued and Outstanding Shares									10%
Exercise price of warrants exercised | $ / shares				$ 0.55
Number of warrants exercised | warrants	586,803		4,115,354	4,115,354
Gross proceeds from exercise of warrants				$ 2,300,000
Share Purchase Warrant [Member]
Statement [Line Items]
Par value per share | $ / shares		$ 0.6
Number of shares issued | shares		5,139,000
Exercise price of outstanding Warrants Term		3 years
Exercise price of warrants exercised | $ / shares	$ 0.55			$ 0.55
Number of warrants exercised | warrants			4,562,578	4,562,578
Warrants expiry date			Jan. 10, 2022	Jan. 10, 2022
Gross proceeds from exercise of warrants				$ 2,500,000
Deferred Share Unit Plan [Member]
Statement [Line Items]
Allocated Share Based Payment Transactions			$ 600		400	200
Deferred Share Unit Plan [Member] | Directors And Executives [Member]
Statement [Line Items]
Number of warrants exercised | shares			708,000	708,000
Post Arrangement [Member]
Statement [Line Items]
Weighted average fair value at measurement date for warrants | $ / shares								$ 0.12
Post Arrangement [Member] | Deferred Share Unit Plan [Member]
Statement [Line Items]
Weighted average fair value at measurement date for warrants | $ / shares				$ 1.14			$ 0.77	$ 0.51
Related parties [member]
Statement [Line Items]
Number of share options granted in share-based payment arrangement | options			1,047,000	1,047,000
Allocated Share Based Payment Transactions			$ 400		$ 700	$ 400
Private Placements [Member] | Brokerage Fee [Member]
Statement [Line Items]
Proceeds from issuance of common shares – private placement		$ 4,300,000
Finder Fee		$ 86,000
Percentage of brokerage fee equal to issue of subscription shares		5%
Private Placements [Member] | Two Tranches [Member]
Statement [Line Items]
Par value per share | $ / shares		$ 0.43
Proceeds from issuance of common shares – private placement		$ 4,400,000
Number of shares issued | shares		10,278,000

Segmented information - Summary

Segmented information - Summary of geographical areas (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement [Line Items]
Property and equipment	$ 523	$ 128	$ 220
Other assets	295	239
Assets	7,493	7,779
Canada [Member]
Statement [Line Items]
Property and equipment	522	127
Deposits and other	10	10
Assets	532	137
Other [Member]
Statement [Line Items]
Property and equipment	1	1
Other assets	295	239
Deposits and other	2	2
Assets	$ 298	$ 242

Project expenditures - Summary

Project expenditures - Summary of detailed information about Project expenditures (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement [Line Items]
Exploration	$ 504	$ 502	$ 214
Mongolia [Member]
Statement [Line Items]
Exploration	496	491	206
Other [Member]
Statement [Line Items]
Exploration	$ 8	$ 11	$ 8

Income tax - Summary of detaile

Income tax - Summary of detailed information about income tax (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income tax [Abstract]
Loss for the year before income taxes	$ (9,061)	$ (7,553)	$ (6,000)
Statutory rate	27%	27%	27%
Expected income tax recovery	$ (2,447)	$ (2,039)	$ (1,620)
Permanent differences and other	1,521	(1,121)	551
Difference in foreign tax rates	272	24	84
Effect of change in future tax rates	0	0	0
Total income tax recovery	0	0	0
Expiry of tax losses	402	0	0
Change in deferred tax assets not recognized	$ 252	$ 3,136	$ 985

Income tax - Summary of detai_2

Income tax - Summary of detailed information about current income tax (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income tax [Abstract]
Current income tax recovery	$ 0	$ 0	$ 0
Deferred income tax expense	0	0	0
Total income taxes	$ 0	$ 0	$ 0

Income tax - Summary of deferre

Income tax - Summary of deferred income tax reconciliation (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred income tax assets:
Non-capital loss carryforward	$ 11,135	$ 11,594	$ 11,803
Resource expenditures	2,582	2,935	2,683
Equipment	131	280	278
Share issue and legal costs	9	14	26
Other	16,469	15,251	12,190
Deferred tax assets	30,326	30,074	26,980
Unrecognized tax assets	(30,326)	(30,074)	(26,939)
Net deferred income tax assets	0	0	41
Deferred income tax liabilities:
Foreign exchange on loan	0	0	(25)
Mineral property interests	0	0	(16)
Net deferred income tax liabilities	0	0	(41)
Net deferred income tax	0	0	0
Net deferred income tax	$ 0	$ 0	$ 0

Income tax - Additional informa

Income tax - Additional information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Canada [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	$ 40.7	$ 40.8
Mongolia [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	1.2	5.7
Australia [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	$ 0.1	$ 0.1

Financial instruments - Summary

Financial instruments - Summary of detailed information about financial instruments (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets [abstract]
Financial assets	$ 6,460	$ 7,142
Disclosure of financial liabilities [abstract]
Financial liabilities	11,915	10,462
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	6,460	7,142
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Disclosure of financial liabilities [abstract]
Financial liabilities	11,915	10,462
Accounts Payable and Accrued Liabilities [Member]
Disclosure of financial liabilities [abstract]
Financial liabilities	227	101
Accounts Payable and Accrued Liabilities [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Accounts Payable and Accrued Liabilities [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Accounts Payable and Accrued Liabilities [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	227	101
Lease liabilities [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	549	99
Lease liabilities [member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Lease liabilities [member] | Financial assets at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Lease liabilities [member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	549	99
Loan payable [Member]
Disclosure of financial liabilities [abstract]
Financial liabilities	11,139	10,262
Loan payable [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Loan payable [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Loan payable [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	11,139	10,262
Cash And Cash Equivalents [Member]
Disclosure of financial assets [abstract]
Financial assets	6,409	7,090
Cash And Cash Equivalents [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Cash And Cash Equivalents [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	6,409	7,090
Cash And Cash Equivalents [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Receivables [Member]
Disclosure of financial assets [abstract]
Financial assets	39	40
Receivables [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Receivables [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	39	40
Receivables [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Deposits [Member]
Disclosure of financial assets [abstract]
Financial assets	12	12
Deposits [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Deposits [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	12	12
Deposits [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	$ 0	$ 0

Financial instruments - Summa_2

Financial instruments - Summary of detailed informatiion of foreign exchange risk (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	$ 6,182	$ 6,989
Cash and Cash Equivalents [Member]
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	6,409	7,090
Accounts Payable And Accrued Liabilities [Member]
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	$ (227)	$ (101)

Financial instruments - Additio

Financial instruments - Additional information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Disclosure of reclassification of financial assets [line items]
Increase or Decrease in Percentage of Traded Investments	10%
Increase in Interest Rate on Loan	1%
Foreign Exchange Risk [Member]
Disclosure of reclassification of financial assets [line items]
Increase decrease in value of traded investments to net loss	$ 0.6

Commitments and contingencies -

Commitments and contingencies - Summary of commitments and contingent liabilities (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Statement [Line Items]
Lease commitments	$ 695
Less than 1 year [Member]
Statement [Line Items]
Lease commitments	130
1 - 3 years [Member]
Statement [Line Items]
Lease commitments	391
3-5 years [Member]
Statement [Line Items]
Lease commitments	174
More than 5 years [Member]
Statement [Line Items]
Lease commitments	$ 0

Related party transactions - Su

Related party transactions - Summary of detailed information about remuneration paid to related parties (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions [abstract]
Directors' fees	$ 202	$ 170	$ 157
Salaries and benefits	855	851	681
Share-based compensation	$ 970	$ 719	$ 519

Related party transactions - Ad

Related party transactions - Additional information (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement [Line Items]
Accounts payable and accrued liabilities	$ 0	$ 30
Amounts payable, related party transactions	$ 1,400	$ 1,200

Subsequent events - Additional

Subsequent events - Additional information (Detail) - CAD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jan. 01, 2023	Jan. 10, 2022	Dec. 31, 2022
Class of warrants or rights number of securities covered by the warrants or rights
Gross proceeds from exercise of warrants			$ 2,300
Exercise price of warrants exercised			$ 0.55
Share Purchase Warrant [Member]
Class of warrants or rights number of securities covered by the warrants or rights
Gross proceeds from exercise of warrants			$ 2,500
Exercise price of warrants exercised		$ 0.55	$ 0.55
Excercise Of Warrants [Member] | Share Purchase Warrant [Member]
Class of warrants or rights number of securities covered by the warrants or rights
Class of warrants or rights number of securities covered by the warrants or rights	100,000		550,000
Gross proceeds from exercise of warrants	$ 63,000		$ 330,000
Exercise price of warrants exercised	$ 0.63		$ 0.6