Exhibit 2.1

 

UNCLASSIFIED - NON CLASSIFIÉ

 

Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name Solaris Resources Inc.
Reporting Year From 01/01/2025 To: 31/12/2025 Date submitted 28/05/2026
Reporting Entity ESTMA Identification Number E375408    
   
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

 

 Richard Hughes Date 28/05/2026  
Position Title Chief Financial Officer  

 

 

 

 

UNCLASSIFIED - NON CLASSIFIÉ

 

Extractive Sector Transparency Measures Act - Annual Report
Reporting Year From: 01/01/2025 To:  31/12/2025              
Reporting Entity Name Solaris Resources Inc. Currency of the Report USD      
Reporting Entity ESTMA Identification Number E375408          
Subsidiary Reporting Entities (if necessary)            
Payments by Payee
Country Payee Name Departments, Agency, etc… within Payee that Received Payments Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid to Payee1 Notes
Ecuador

Decentralized Autonomous Parish Government of San Antonio

 -    -    -      -    -      -            4,813,000           4,813,000 Infrastructure improvements are payments for public road construction that do not relate primarily to the operational purposes of the Company. Payments are reported in the period in which the payment was made.
Ecuador

Government of Ecuador

Internal Revenue Service

  -      -     431,000   -      -      -      -     431,000

Tax payment is for temporary contribution of 0.8% on the Company’s net 2020 equity in Ecuador for fiscal year 2025.

Ecuador

Municipal Government Of Quito

  125,000   -      -      -      -      -      -     125,000

Ecuador

Municipal Government Of Canton Morona

  126,000   -      -      -      -      -      -     126,000 Municipal assets tax and business permit tax.
Ecuador

Government of Ecuador

Superintendency Of Companies

  206,000   -      -      -     -      -      -     206,000  
Ecuador

Municipal Government Of Limon Indanza

    123,000   -      -      -      -      -      -     123,000 Municipal assets tax and business permit tax.
Ecuador Government of Ecuador Regulatory and Mining Control agency - - 458,000         458,000 Regulatory and Mining Control agency
Additional Notes:

1 All payments are reported in U.S. dollars (USD) which is the reporting currency of the consolidated financial statements of Solaris Resources Inc. (the “Company” or “Solaris”). Payments in Ecuador were made in USD. All figures have been rounded to the nearest $1,000.

 

The Company makes contributions to the Shuar Centres of Warints and Yawi (hereinafter “Communities”) in Ecuador under an Impacts and Benefits Agreement. Although the Communities are not defined as Payees under the Extractive Sector Transparency Measures Act, Solaris recognizes that the Warintza Project is located on ancestral lands belonging to the Communities.

 

 

 

 

UNCLASSIFIED - NON CLASSIFIÉ

 

Extractive Sector Transparency Measures Act - Annual Report
Reporting Year From: 01/01/2025 To:  31/12/2025            
Reporting Entity Name Solaris Resources Inc. Currency of the Report USD    
Reporting Entity ESTMA Identification Number E375408        
Subsidiary Reporting Entities (if necessary)          
Payments by Project
Country Project Name Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid by Project1 Notes
Ecuador Warintza               580,000                                        889,000                                                                                                                      41,813,000                    6,282,000

Infrastructure improvements are payments for public road construction that do not relate primarily to the operational purposes of the Company. Payments are reported in the period in which the payment was made.

 

Tax payment is for temporary contribution of 0.8% on the Company’s net 2020 equity in Ecuador for fiscal year 2025.

 

Municipal assets tax and business permit tax.

 


Additional Notes:

1 All payments are reported in U.S. dollars (USD) which is the reporting currency of the consolidated financial statements of Solaris Resources Inc. (the “Company” or “Solaris”). Payments in Ecuador were made in USD. All figures have been rounded to the nearest $1,000.

 

The Company makes contributions to the Shuar Centres of Warints and Yawi (hereinafter “Communities”) in Ecuador under an Impacts and Benefits Agreement. Although the Communities are not defined as Payees under the Extractive Sector Transparency Measures Act, Solaris recognizes that the Warintza Project is located on ancestral lands belonging to the Communities.