Form SD - Specialized disclosure report

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM SD

Specialized Disclosure Report

FORTUNA MINING CORP.

(Exact name of the registrant as specified in its charter)


British Columbia, Canada	001-35297	N/A
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(I.R.S. Employer Identification No.)

200 Burrard Street, Suite 650, Vancouver, British Columbia, Canada		V6C 3L6
(Address of principal executive offices)		(Zip code)

Kevin O’Reilly, Vice-President, Finance and Accounting; 604-484-4085
(Name and telephone number, including area code, of the person to contact in connection with this report)

Check the appropriate box to indicate the rule pursuant to which this Form is being submitted, and provide the period to which the information in this Form applies:


☐	Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, .
☑	Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.

SECTION 1 – CONFLICT MINERALS DISCOSURE

Item 1.01 Conflict Minerals Disclosure and Report

Not applicable

SECTION 2 – RESOURCE EXTRACTION ISSUER DISCLOSURE

Item 2.01 Resource Extraction Issuer Disclosure and Report

Fortuna Mining Corp. (“Fortuna”) is subject to Canada’s Extractive Sector Transparency Measures Act (“ESTMA”), and is relying on the alternative reporting provision of Item 2.01 and providing its ESTMA report for the year ended December 31, 2023 to satisfy the requirements of Item 2.01. Fortuna’s ESTMA report is available on Fortuna’s website at https://www.fortunamining.com/wp-content/uploads/2024/06/2023_estma_report_kor.pdf?time=1723574017 or on the Government of Canada’s website at https://natural-resources.canada.ca/our-natural-resources/minerals-mining/services-for-the-mining-industry/extractive-sector-transparency-measures-act/links-estma-reports/18198. The payment disclosure required by Form SD is included as Exhibit 2.01 and Exhibit 99.1 to this Form SD.

SECTION 3 – EXHIBITS

Item 3.01 Exhibits

The following exhibit is filed as part of this report:

Exhibit Number

Description

2.01

99.1

Interactive Data File (Form SD for the year ended December 31, 2023 filed in XBRL).

Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2023

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.


FORTUNA MINING CORP.
(Registrant)

By:	/s/ Luis Dario Ganoza	September 6, 2024
	Name: Luis Dario Ganoza	(Date)
	Title: Chief Financial Officer

EXHIBIT 99.1

Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2023

Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name	Fortuna Silver Mines Inc.

Reporting Year	From	1/1/2023	To:	12/31/2023	Date submitted	5/20/2022

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	5/30/2023

Position Title	VP Finance and Administration

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2023

To:

12/31/2023

Reporting Entity Name

Fortuna Silver Mines Inc.

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

Donations

Total Amount paid to Payee

Notes³⁴

Argentina

National Government of
Argentina

Ministry of Environment and Production

131,443

131,443