Gabriel Resources : ESTMA Report 2024

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Extractive Sector Transparency Measures Act - Annual Report							Reporting Entities May Insert Their Brand/Logo here
Reporting Entity Name	Gabriel Resources Limited
Reporting Year	From	01/01/2024	To:	31/12/2024	Date submitted	19/06/2025
Reporting Entity ESTMA Identification Number	E503371		Original Submission Amended Report
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	Jeff Couch				Date	19/06/2025
Position Title	Chief Financial Officer

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Extractive Sector Transparency Measures Act - Annual Report
Reporting Year	From:	01/01/2024	To:	31/12/2024
Reporting Entity Name	Gabriel Resources Limited					Currency of the Report	CAD
Reporting Entity ESTMA Identification Number	E503371
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
Romania	Commune of Rosia Montana		320,000							320,000	Local property tax to the local authorities in the Rosia Montana district
Romania	Town of Abrud		120,000							120,000	Local property tax to the local authorities in the Abrud district
Additional Notes:	Note - All amounts expressed in CAD. Payments are rounded to the nearest $10,000 CAD. Amounts paid in Romanian Lei are converted to Canadian Dollars ("CAD") based on the exchange rate on the date of the transaction The exchange rates used for the conversion of transactions in RON during the period ranged between 1 RON = 0.290 and 0.305 CAD (between 1 CAD = 3.275 and 3.449 RON).

‌UNCLASSIFIED - NON CLASSIFIÉ#

Extractive Sector Transparency Measures Act - Annual Report
Reporting Year	From:	01/01/2024	To:	31/12/2024
Reporting Entity Name	Gabriel Resources Limited					Currency of the Report	CAD
Reporting Entity ESTMA Identification Number	E503371
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
Romania	Rosia Montana	440,000							440,000	Includes local proerty taxes.
Additional Notes3:	Note - All amounts expressed in CAD. Payments are rounded to the nearest $10,000 CAD. Amounts paid in Romanian Lei are converted to Canadian Dollars ("CAD") based on the exchange rate on the date of the transaction The exchange rates used for the conversion of transactions in RON during the period ranged between 1 RON = 0.290 and 0.305 CAD (between 1 CAD = 3.275 and 3.449 RON).