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Locate the audited consolidated financial statements (including the accompanying notes) of Kirkland Lake Gold Ltd. for its year ended December 31, 2017 (available atwww.sedar.com). You

Locate the audited consolidated financial statements (including the accompanying notes) ofKirkland Lake Gold Ltd.for its year ended December 31, 2017 (available atwww.sedar.com).

You can also access the annual report by clicking on the link below.

KLG-LTD-2017-Annual Report.pdf

Instructions

(1) Explain what makes up any reported amount for discontinued operations for the year ended December 31, 2017.

(2) Why is it important to disclose this information separately from other results for the year?

(3) The company also disclosed a loss on disposal of plant and equipment as part of Other Income, above "Earnings from continuing operations" and not included in the loss on disposition of discontinued operations. Why was this loss not included in the loss on discontinued operations?

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