Extractive Sector Transparency Measures Act - Annual Report

Reporting Entity Name Aura Minerals Inc. Reporting Entities May Reporting Year From 01/01/2019 To: 31/12/2019 Date submitted 16/03/2021 Insert Their Brand/Logo here

Original Submission Reporting Entity ESTMA Identification Number E987426 Amended Report

Other Subsidiaries Included N/A (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 a Date 29/09/2020 Position Title Chief Financial Officer Extractive Sector Transparency Measures Act - Annual Report

Reporting Year From: 01/01/2019 To: 31/12/2019 Reporting Entity Name Aura Minerals Inc. Currency of the Report CAD Reporting Entity ESTMA E987426 Identification Number Subsidiary Reporting Entities (if necessary) Payments by Payee Departments, Agency, etc… Infrastructure Total Amount paid to Country Payee Name1 within Payee that Received Taxes Royalties Fees Production Entitlements Bonuses Dividends Notes34 Improvement Payments Payee Payments2 Honduran Institute of Geology Honduras Government of Honduras 112.101 112.101 and Mines Income Management Honduras Government of Honduras 355.541 1.398.101 1.753.642 ServiceSAR Honduras Government of Honduras Municipality La Unión 3.153.565 3.153.565 National Department of Mineral Brazil Government of Brazil 1.696.250 74.365 1.770.615 Production

National Science and Technology Brazil Government of Brazil 1.361 1.361 Development Fund

Brazil Government of Brazil Ministry of the Environment 17.433 17.433 NATIONAL INSTITUTE OF Brazil Government of Brazil INDUSTRIAL PROPERTY 240 240 INDUSTRIAL Brazil Government of Brazil National Mining Agency 42.896 42.896 Brazil Government of Brazil Pontes e Lacerda City Hall 4.708 4.708

Brazil Government of Brazil State Secretariat of Finance - MT 8.145 8.145

Brazil Government of Brazil Brazil Federal Revenue 2.057.753 2.057.753 Secretary of Economy (SE) Mexico Government of México 267.522 267.522 Directorate of Mines State Government of Mexico Secretary of Finance Zacatecas 299 299 Zacatecas Secretary of Finance and Public Mexico Government of México 482.216 482.216 Credit (SHCP) Mexican Institute of Social Mexico Government of México Security / Mexican federal 298.585 298.585 institute for workers housing State Government of Mexico Secretary of Finance Zacatecas 39.100 39.100 Zacatecas Secretary of Finance and Public Mexico Government of México 857.137 857.137 Credit (SHCP) State Government of Mexico Secretary of Finance Zacatecas 35.554 35.554 Zacatecas Secretary of Finance and Public Mexico Government of México 516.226 516.226 Credit (SHCP) Mexican Institute of Social Mexico Government of México Security / Mexican federal 395.761 395.761 institute for workers housing State Government of Mexico Secretary of Finance Zacatecas 12.472 12.472 Zacatecas Extractive Sector Transparency Measures Act - Annual Report

Reporting Year From: 01/01/2019 To: 31/12/2019 Reporting Entity Name Aura Minerals Inc. Currency of the Report CAD Reporting Entity ESTMA E987426 Identification Number Subsidiary Reporting Entities (if necessary) Payments by Payee Departments, Agency, etc… Infrastructure Total Amount paid to Country Payee Name1 within Payee that Received Taxes Royalties Fees Production Entitlements Bonuses Dividends Notes34 Improvement Payments Payee Payments2 Secretary of Finance and Public Mexico Government of México 186.186 186.186 Credit (SHCP) Mexican Institute of Social Mexico Government of México Security / Mexican federal 77.945 77.945 institute for workers housing Mexico Government of México Secretary of governance 531 531 State Government of Mexico Secretary of Finance Zacatecas 2.114 2.114 Zacatecas

Payments were made in the local currencies (Brazilian Reais-Brazil, Honduran Lempira-Honduras, and Mexican Peso-Mexico) Additional Notes: Method of translation was based on exchange rate on December 31, 2019, which is the financial year-end of Aura Mineral Inc. 1 CAD was equal to .7699 United States Dollar, 3.0950 Brazilian Reais, 18.8356 Honduran Lempira, and 14.5307 Mexican Pesos Extractive Sector Transparency Measures Act - Annual Report

Mexico Mexico-Aranzazu Holding $ 3.171.647 3.171.647

Payments were made in the local currencies (Brazilian Reais-Brazil, Honduran Lempira-Honduras, and Mexican Peso-Mexico) Additional Notes3: Method of translation was based on exchange rate on December 31, 2019, which is the financial year-end of Aura Mineral Inc. 1 CAD was equal to .7699 United States Dollar, 3.0950 Brazilian Reais, 18.8356 Honduran Lempira, and 14.5307 Mexican Pesos