CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2022 and 2021 MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Management of Fortuna Silver Mines Inc. (the “Company”) (“we”, “us” or “our”) have prepared the consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”) and the accompanying Management’s Discussion and Analysis (“MD&A”) and are responsible for their content. The financial information presented in the MD&A is consistent with ...