Company: AEM
Filing Date: 2025-02-27
Form Type: 40-F
Source: 0001104659-25-017551
Chunk: 8

Company: AGNICO EAGLE MINES LTD
Filing Date: 2025-02-27
Form: 40-F
Chunk 8
---
 the Company’s board of directors (the “Board”), management and other personnel to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

The Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2024. In making this assessment, the Company’s management used the criteria set out by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control — Integrated Framework (2013). Based upon its assessment, management concluded that, as of December 31, 2024, the Company’s internal control over financial reporting was effective.

Ernst & Young LLP, an independent registered public accounting firm, has audited the Annual Financial Statements and has included its attestation report on management’s assessment of the Company’s internal control over financial reporting, which is found on page 5 of the Annual Financial Statements.

The Company will continue to periodically review its disclosure controls and procedures and internal control over financial reporting and may make modifications from time to time as considered necessary or desirable.

<div align='center'>ATTESTATION REPORT OF THE REGISTERED PUBLIC ACCOUNTING FIRM</div>

Ernst & Young LLP’s attestation report on management’s assessment of the Company’s internal control over financial reporting is found on page 5 of the Annual Financial Statements.

<div align='center'>CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING</div>

Management regularly reviews its system of internal control over financial reporting and makes changes to the Company’s processes and systems to improve controls and increase efficiency, while ensuring that the Company maintains an effective internal control environment. Changes may include such activities as implementing new, more efficient systems, consolidating activities, and migrating processes.

During the year ended December 31, 2024, there have been no changes in the Company’s internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting

<div align='center'>NOTICES PURSUANT TO REGULATION BTR</div>

The Company did not send any notices required by Rule 104 of Regulation BTR