Table of Contents
Coronado Global Resources Inc. Form 10-Q September 30, 2021
1
EXHIBIT 31.2
CERTIFICATION
I, Gerhard Ziems, certify that:
1. I have reviewed this quarterly report on Form 10-Q of Coronado
Global Resources Inc.;
2. Based on
my knowledge, this report
does not contain any
untrue statement of
a material fact
or omit to
state a material
fact necessary
to make
the statements
made, in
light of
the circumstances
under which
such statements
were made,
not
misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly
present in
all material respects the financial condition,
results of operations and cash flows
of the registrant as of, and
for, the periods
presented in this report;
4. The
registrant’s other
certifying officer
and I
are responsible
for establishing
and maintaining
disclosure controls
and
procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) for the registrant and have:
(a) designed such
disclosure controls
and procedures,
or caused
such disclosure
controls and
procedures to
be
designed under our supervision, to ensure that material information
relating to the registrant, including its
consolidated subsidiaries,
is made known
to us by
others within
those entities,
particularly during
the period
in
which this report is being prepared;
(b) designed such internal control over
financial reporting, or caused such internal
control over financial reporting
to be designed under
our supervision, to provide reasonable
assurance regarding the reliability of
financial reporting
and the preparation of financial statements for external purposes in accordance with generally accepted accounting
principles;
(c) evaluated the effectiveness of the registrant’s disclosure controls and
procedures and presented in this report
our
conclusions about the effectiveness
of the disclosure controls
and procedures, as
of the end of
the period covered
by this report based on such evaluation; and
(d) disclosed in
this report
any change
in the
registrant’s internal
control over
financial reporting
that occurred
during the registrant’s most recent fiscal
quarter (the registrant’s fourth fiscal quarter
in the case of
an annual report)
that has materially
affected, or is reasonably
likely to materially affect,
the registrant’s internal control over
financial
reporting; and
5. The registrant’s
other certifying officer(s)
and I have
disclosed, based on
our most recent
evaluation of internal
control
over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons
performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial
reporting which are reasonably likely to
adversely affect the registrant’s
ability to record, process, summarize
and
report financial information; and
(b) Any fraud, whether or
not material, that involves management
or other employees who
have a significant role
in the registrant’s internal control
over financial reporting.
Date: November 8, 2021.
/s/ Gerhard Ziems
Gerhard Ziems
Group Chief Financial Officer
