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In accordance with the Extractive Sector Transparency Measures Act (“ESTMA”) Itafos and/or its subsidiaries (as appropriate) have filed the following reports with Natural Resources Canada within the last five years:

Itafos ESTMA Report for the year ended December 31, 2022

Itafos ESTMA Report for the year ended December 31, 2021

Itafos ESTMA Report for the year ended December 31, 2020

Itafos ESTMA Report for the year ended December 31, 2019

Itafos ESTMA Report for the year ended December 31, 2018

GB Minerals Ltd. ESTMA Report for the year ended February 26, 2018 (1)

Itafos ESTMA Report for the year ended December 31, 2017

GB Minerals Ltd. ESTMA Report for the year ended June 30, 2017 (1)

Stonegate Agricom Ltd. ESTMA Report for the year ended December 31, 2016 (2)

GB Minerals Ltd. ESTMA Report for the year ended June 30, 2016 (1)

(1)On February 27, 2018, Itafos completed the acquisition of all the issued and outstanding common shares not previously owned, directly or indirectly, by Itafos of GB Minerals Ltd., the owner of Itafos Farim.

(2)On July 18, 2017, Itafos completed the acquisition of all the issued and outstanding common shares not previously owned, directly or indirectly, by Itafos of Stonegate Agricom Ltd., the owner of Itafos Paris Hills and Itafos Mantaro.

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