EX-2 2 exhibit2-1.htm EXHIBIT 2 Equinox Gold Corp.: Exhibit 2 - Filed by newsfilecorp.com
Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name Equinox Gold Corp.  
Reporting Year From  2025-01-01 To:  2025-12-31 Date submitted 5/29/2026  
Reporting Entity ESTMA Identification Number E517192  Original Submission
 Amended Report		    
Other Subsidiaries Included
(optional field)		    
   
For Consolidated Reports - Subsidiary
Reporting Entities Included in Report:		 E061957 Luna Gold Corp.,
E444156 Newcastle Gold Ltd.,
E146961 Leagold Mining Corporation,
E478014 Calibre Mining Corp.		  
   
Not Substituted    
   
Attestation by Reporting Entity    
In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.  
   
   
Full Name of Director or Officer of Reporting Entity Peter Hardie Date 2026-05-29  
Position Title Chief Financial Officer  


Extractive Sector Transparency Measures Act - Annual Report
Reporting Year From:  2025-01-01 To:  2025-12-31    
Reporting Entity Name Equinox Gold Corp. Currency of the Report USD
Reporting Entity ESTMA Identification Number E517192    
Subsidiary Reporting Entities (if necessary) E061957 Luna Gold Corp.,
E444156 Newcastle Gold Ltd.,
E146961 Leagold Mining Corporation,
E478014 Calibre Mining Corp.		    
Payments by Payee
Country  Payee Name Departments,
Agency, etc —
within Payee that
Received
Payments2		  Taxes Royalties  Fees Production
Entitlements		 Bonuses  Dividends Infrastructure
Improvement
Payments		 Total
Amount paid
to Payee(1)		 Notes
United States of America State of California   5,517,800 1,057  902,973         6,421,830  
United States of America California Imperial County   868,348    1,115,633         1,983,981  
United States of America San Bernardino County   1,299,814    6,088         1,305,902  
United States of America Government of the United States of America   7,221,963    562,200         7,784,163  
United States of America State of Nevada       188,526         188,526  
United States of America White Pine County   416,857              416,857  
United States of America State of Nevada   1,366,491             1,366,491  
Mexico Federal Government of Mexico   63,301,473 1,896,666 1,069,210         66,267,349  
Mexico Municipal Government of Mexico       149,702         149,702  
Brazil Government of Brazil   24,738,370 12,877,944 78,006         37,694,320 Note 2
Brazil State Government of Minas Gerais       186,803         186,803  
Nicaragua Government of Nicaragua   139,505,830 26,539,067 2,801,004       1,634,908 170,480,810  
Nicaragua Municipality of Larreynaga               323,561 323,561  
Nicaragua Municipality of Rancho Grande               95,526 95,526  
Canada Province of Ontario       254,106         254,106  
Canada Long Lake #58 First Nation       615,259         615,259  
Canada Metis Nation of Ontario       241,045         241,045  
Canada Municipality of Greenstone   2,448,885   1,355,781         3,804,666  
Canada Ginoogaming First Nation       121,804         121,804  
Canada Aroland First Nation       174,359         174,359  
Canada Minodahmun Development LP       243,017         243,017  
Canada Government of Canada   285,895             285,895  
 Additional Notes: Note 1 - The Company's functional currency is the U.S. dollar ("USD"). Amounts in this report are presented in USD. Payments made in currencies other than USD were translated using the exchange rate at the time the payment was made. The average exchange rates for 2025 were as follows:

Canadian dollar 1.3971 per one US dollar
Brazilian real 5.5852 per one US dollar
Mexican peso 19.23 per one US dollar
Nicaraguan cordoba 36.60 per one US dollar

Note 2 - Taxes paid were net of tax credits of $31,177,206

 

Extractive Sector Transparency Measures Act - Annual Report
Reporting Year From:  2025-01-01 To:  2025-12-31    
Reporting Entity Name Equinox Gold Corp. Currency of the Report USD
Reporting Entity ESTMA Identification Number E517192    
Subsidiary Reporting Entities (if necessary) E061957 Luna Gold Corp.,
E444156 Newcastle Gold Ltd.,
E146961 Leagold Mining Corporation,
E478014 Calibre Mining Corp.		    
Payments by Project
Country Project Name  Taxes Royalties  Fees  Production Entitlements  Bonuses  Dividends Infrastructure
Improvement Payments		 Total Amount paid
by Project(1) 		Notes
United States of America Mesquite 13,467,755  1,057 1,621,936          15,090,749   
United States of America Castle Mountain 1,340,169    402,758          1,742,927  
United States of America Pan 1,777,087    228,502          2,005,589   
United States of America Gold Rock     273,224          273,224   
United States of America Eland     208,000          208,000   
United States of America Fiore Gold Ltd 100,000              100,000   
United States of America Illipah     41,000          41,000   
United States of America Calibre Real Estate 6,261             6,261   
Mexico Los Filos 63,301,473 1,896,666 1,218,912         66,417,051  
Brazil Aurizona 14,985,487 3,712,519 26,397         18,724,403 Note 2
Brazil Fazenda 8,124,136 3,176,216 23,501         11,323,852 Note 3
Brazil RDM 1,222,320 2,941,883 190,601         4,354,803 Note 4
Brazil Santa Luz 406,427 3,047,327 24,311         3,478,065 Note 5
Nicaragua Eastern Borosi 7,120,046 6,818,095 76,152         14,014,293  
Nicaragua El Limon 48,087,356 7,268,925 229,762       1,958,469 57,544,512  
Nicaragua La Libertad 84,037,695 12,193,556 1,282,001       95,526 97,608,778  
Nicaragua El Paste     1,197,432         1,197,432  
Nicaragua Pavon 260,733 258,491 15,656         534,880  
Canada Greenstone 2,448,885   3,005,371         5,454,257  
Canada Valentine  285,895             285,895  
 Additional Notes: Note 1 - The Company's functional currency is the U.S. dollar ("USD"). Amounts in this report are presented in USD. Payments made in currencies other than USD were translated using the exchange rate at the time the payment was made. The average exchange rates for 2025 were as follows:

Canadian dollar 1.3971 per one US dollar
Brazilian real 5.5852 per one US dollar
Mexican peso 19.23 per one US dollar
Nicaraguan cordoba 36.60 per one US dollar

Note 2 - Taxes paid were net of tax credits of $11,447,494
Note 3 - Taxes paid were net of tax credits of $1,547,525
Note 4 - Taxes paid were net of tax credits of $7,788,547
Note 5 - Taxes paid were net of tax credits of $10,393,541