FORTUNA MINING CORP._December 31, 2025

EXHIBIT 2.01

Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2025 – Fortuna Mining Corp.

Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name	Fortuna Mining Corp.

Reporting Year	From	1/1/2025	To:	12/31/2025	Date submitted	5/29/2026

Reporting Entity ESTMA Identification Number	E929085

Other Subsidiaries Included (optional field)

Not Consolidated

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	Kevin O'Reilly				Date	5/28/2026

Position Title	Vice President Finance and Admin

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2025

To:

12/31/2025

Reporting Entity Name

Fortuna Mining Corp.

Currency of the Report

CAD

Reporting Entity ESTMA Identification Number

E929085

Subsidiary Reporting Entities (if necessary)

Payments by Payee

Country

Payee Name¹

Departments, Agency, etc… within Payee that Received Payments²

Taxes

Royalties

Fees

Production Entitlements

Bonuses

Dividends

Infrastructure Improvement Payments

Total Amount paid to Payee

Notes³⁴

Peru

Government of Peru

National Superintendency of Tax Administration

18,686,251

262,900

18,949,151

Legal processes

Peru

Government of Peru

Agency for Environmental Assessment and Enforcement

119,049

Peru

Government of Peru

Supervisory Agency for Investment in Energy and Mining

204,083

Payments related to mining concessions

Peru

Government of Peru

Geological, Mining and Metallurgical Institute

270,443

Payments related to mining concessions

Peru

Government of Peru

National Water Authority

232,706


Additional Notes:	The amounts above are all reflected in CAD, the functional currency of the reporting entity - the average exchange rates for 2025 to convert local currency amounts to CAD were as follows: 1 PEN = CAD 0.3422

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2025

To:

12/31/2025

Reporting Entity Name

Fortuna Mining Corp.

Currency of the Report

CAD

Reporting Entity ESTMA Identification Number

E929085

Subsidiary Reporting Entities (if necessary)

Payments by Project


Country	Project Name¹	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid by Project	Notes²³
Peru	Caylloma Mine	18,686,251	262,900	826,281					19,775,433

Additional Notes³:

'The amounts above are all reflected in CAD, the functional currency of the reporting entity - the average exchange rates for 2025 to convert local currency amounts to CAD were as follows: ; 1 PEN = CAD 0.3422

Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2025 – Goldrock Mines Corp.

Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name	Goldrock Mines Corp.

Reporting Year	From	1/1/2025	To:	12/31/2025	Date submitted	5/29/2026

Reporting Entity ESTMA Identification Number	E155062

Other Subsidiaries Included (optional field)

Not Consolidated

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	Kevin O'Reilly				Date	5/28/2026

Position Title	Vice President Finance and Admin

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2025

To:

12/31/2025

Reporting Entity Name

Goldrock Mines Corp.

Currency of the Report

CAD

Reporting Entity ESTMA Identification Number

E155062

Subsidiary Reporting Entities (if necessary)

Payments by Payee

Country

Payee Name¹

Departments, Agency, etc… within Payee that Received Payments²

Taxes

Royalties

Fees

Production Entitlements

Bonuses

Dividends

Infrastructure Improvement Payments

Total Amount paid to Payee

Notes³⁴

Argentina

National Government of Argentina

Ministry of Environment and Sustainable Development

362,624

Water canon. Reportable under ESTMA.

Argentina

Municipality of Tolar Grande

400,864

Construction fee. Safety, health and hygiene fee, other minor. Reportable under ESTMA.

Argentina

National Government of Argentina

Revenue and Customs Control Agency

2,607,341

CAD 2,450,018.13 Wealth tax (on behalf of the shareholders); CAD 157,323.20 Export duties. Both reportable under ESTMA

Argentina

Provincial Government of Salta

General Treasury

10,362,436

Royalties. Reportable under ESTMA


Additional Notes:	'The amounts above are all reflected in CAD, the functional currency of the reporting entity - the average exchange rates for 2025 to convert local currency amounts to CAD were as follows: 1 ARS = CAD 0.0011

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2025

To:

12/31/2025

Reporting Entity Name

Goldrock Mines Corp.

Currency of the Report

CAD

Reporting Entity ESTMA Identification Number

E155062

Subsidiary Reporting Entities (if necessary)

Payments by Project


Country	Project Name¹	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid by Project	Notes²³
Argentina	Lindero	2,607,341	10,362,436	763,489					13,733,266


Additional Notes³:	'The amounts above are all reflected in CAD, the functional currency of the reporting entity - the average exchange rates for 2025 to convert local currency amounts to CAD were as follows: 1 ARS = CAD 0.0011

Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2025 – Fortuna Silver Holdings (Mexico) Inc.

Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name	Fortuna Silver Holdings (Mexico) Inc.

Reporting Year	From	1/1/2025	To:	12/31/2025	Date submitted	5/29/2026

Reporting Entity ESTMA Identification Number	E812232

Other Subsidiaries Included (optional field)

Not Consolidated

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	Kevin O'Reilly				Date	5/28/2026

Position Title	Vice President Finance and Admin

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2025

To:

12/31/2025

Reporting Entity Name

Fortuna Silver Holdings (Mexico) Inc.

Currency of the Report

CAD

Reporting Entity ESTMA Identification Number

E812232

Subsidiary Reporting Entities (if necessary)

Payments by Payee

Country

Payee Name¹

Departments, Agency, etc… within Payee that Received Payments²

Taxes

Royalties

Fees

Production Entitlements

Bonuses

Dividends

Infrastructure Improvement Payments

Total Amount paid to Payee

Notes³⁴

Mexico

National Government of Mexico

Ministry of Economy

725,733

"Payment related to 0.5% extraordinary mining duty


Additional Notes:	'The amounts above are all reflected in CAD, the functional currency of the reporting entity - the average exchange rates for 2025 to convert local currency amounts to CAD were as follows: 1 MXN = CAD 0.0728

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2025

To:

12/31/2025

Reporting Entity Name

Fortuna Silver Holdings (Mexico) Inc.

Currency of the Report

CAD

Reporting Entity ESTMA Identification Number

E812232

Subsidiary Reporting Entities (if necessary)

Payments by Project


Country	Project Name¹	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid by Project	Notes²³
Mexico	San Jose Mine		725,733						725,733


Additional Notes³:	'The amounts above are all reflected in CAD, the functional currency of the reporting entity - the average exchange rates for 2025 to convert local currency amounts to CAD were as follows: 1 MXN = CAD 0.0728

Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2025 – Roxgold Inc.

Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name	Roxgold Inc.

Reporting Year	From	1/1/2025	To:	12/31/2025	Date submitted	5/29/2026

Reporting Entity ESTMA Identification Number	E643047

Other Subsidiaries Included (optional field)

Not Consolidated

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	Kevin O'Reilly				Date	5/28/2026

Position Title	Vice President Finance and Admin

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2025

To:

12/31/2025

Reporting Entity Name

Roxgold Inc.

Currency of the Report

CAD

Reporting Entity ESTMA Identification Number

E643047

Subsidiary Reporting Entities (if necessary)

Payments by Payee

Country

Payee Name¹

Departments, Agency, etc… within Payee that Received Payments²

Taxes

Royalties

Fees

Production Entitlements

Bonuses

Dividends

Infrastructure Improvement Payments

Total Amount paid to Payee

Notes³⁴

Côte d'Ivoire

Government of Côte d'Ivoire

Tax Authority

89,756,094

52,839,512

336,298

15,238,933

158,170,836

Payments made in XOF, refer to Additional notes for conversion assumptions

Côte d'Ivoire

Municipality of Seguela

862,486

"Tere Africa; community road building. Community development campaigns. Payments made in XOF, refer to Additional notes for conversion assumptions".

Burkina Faso

Government of Burkina Faso

Tax Authority

31,528,031

17,786,403

50,479

15,457,129

64,822,042

Payments related to: Income Tax; Net Assets tax; Mining workers Retirement Plan contribution; Mining Royalty; Special Mining Tax


Additional Notes:	'The amounts above are all reflected in CAD, the functional currency of the reporting entity - the average exchange rates for 2025 to convert local currency amounts to CAD were as follows: 1 XOF = CAD 0.0024

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2025

To:

12/31/2025

Reporting Entity Name

Roxgold Inc.

Currency of the Report

CAD

Reporting Entity ESTMA Identification Number

E643047

Subsidiary Reporting Entities (if necessary)

Payments by Project


Country	Project Name¹	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid by Project	Notes²³
Côte d'Ivoire	Seguela Mine	89,756,094	52,839,512	336,298			15,238,933	862,486	159,033,322
Burkina Faso	Yaramoko Mine	31,528,031	17,786,403	50,479			15,457,129		64,822,042


Additional Notes³:	'The amounts above are all reflected in CAD, the functional currency of the reporting entity - the average exchange rates for 2025 to convert local currency amounts to CAD were as follows: 1 XOF = CAD 0.0024