# EDGAR Filing Document

**Accession Number:** 0001377757
**File Stem:** 0001062993-26-003278
**Filing Date:** 2026-6
**Character Count:** 67228
**Document Hash:** 2f7a7bb6cedb2277ef42cc6e934f777e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001062993-26-003278.hdr.sgml**: 20260622

**ACCESSION NUMBER**: 0001062993-26-003278

**CONFORMED SUBMISSION TYPE**: SD

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260622

**DATE AS OF CHANGE**: 20260622

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Galiano Gold Inc.
- **CENTRAL INDEX KEY:** 0001377757
- **STANDARD INDUSTRIAL CLASSIFICATION:** MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SD
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-33580
- **FILM NUMBER:** 261104768

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 680 - 1066 WEST HASTINGS STREET
- **CITY:** VANCOUVER
- **PROVINCE COUNTRY:** A1
- **ZIP:** V6E 3X2
- **BUSINESS PHONE:** 604 683 8193

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 680 - 1066 WEST HASTINGS STREET
- **CITY:** VANCOUVER
- **PROVINCE COUNTRY:** A1
- **ZIP:** V6E 3X2

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Asanko Gold Inc.
- **DATE OF NAME CHANGE:** 20130311

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Keegan Resources Inc.
- **DATE OF NAME CHANGE:** 20061006

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**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C. 20549

**FORM SD**

**Specialized Disclosure Report**

**<u>GALIANO GOLD INC.</u>**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| <u>**British Columbia, Canada**</u> | <u>**001-33580**</u> | <u>**Not applicable**</u> |
| (State or other jurisdiction of<br>incorporation or organization) | (Commission File Number) | (IRS Employer<br>Identification No.) |

---

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| | |
|:---|:---|
| **Suite 1640, 1066 West Hastings Street**<br> <u>**Vancouver, British Columbia, Canada**</u>  | <u>**V6E 3X1**</u> |
| (Address of principal executive offices) | (Zip Code) |

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**Matthew Freeman**

**Galiano Gold Inc.**

<u>**(604) 416-3618**</u>

(Name and telephone number, including area code, of person to contact in connection with this report)

Check the appropriate box to indicate the rule pursuant to which this form is being filed, 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, 2025.

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**SECTION 1 - CONFLICT MINERALS DISCLOSURE**

**Item 1.01 - Conflict Minerals Disclosure and Report**

Not applicable

**Item 1.02 - Exhibit**

Not applicable

**SECTION 2 - RESOURCE EXTRACTION ISSUER DISCLOSURE**

**Item 2.01 Resource Extraction Issuer Disclosure and Report**

Galiano Gold Inc. ("Galiano") is subject to Canada's Extractive Sector Transparency Measures Act ("ESTMA"). Galiano is relying on the alternative reporting provision of Item 2.01 and providing its ESTMA report for the year ended December 31, 2025 to satisfy the requirements of Item 2.01. Galiano's ESTMA report is available on Galiano's website at https://galianogold.com/investors/reports-and-filings/default.aspx or on the Government of Canada's website at https://natural-resources.canada.ca/minerals-mining/services-mining-industry/extractive-sector-transparency/links-estma-reports. The payment disclosure required by Form SD is included as Exhibit 3.01 to this Form SD.

**SECTION 3 - EXHIBITS**

**Item 3.01. Exhibits**

The following exhibit is filed as part of this report.

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| | |
|:---|:---|
| **Exhibit<br>Number** | **Description** |
| [3.01](exhibit3-01.htm) | [Extractive Sector Transparency Measures Act - Annual Report for the year ended December 31, 2025](exhibit3-01.htm) |

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**SIGNATURES**

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 undersigned.

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| | | |
|:---|:---|:---|
| **GALIANO GOLD INC.** | **GALIANO GOLD INC.** | **GALIANO GOLD INC.** |
| By: | */s/ Matthew Freeman* | June 22, 2026 |
|  | Name: Matthew Freeman | (Date) |
|  | Title: Executive Vice President and Chief Financial Officer |  |

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## Exhibit 3.01

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | ![](exhibit3-01xz001.jpg) |
| **Reporting Entity Name** | Galiano Gold Inc. | Galiano Gold Inc. | Galiano Gold Inc. | Galiano Gold Inc. | Galiano Gold Inc. | Galiano Gold Inc. |  |
| **Reporting Year** | **From** | 1/1/2025 | **To:** | 12/31/2025 | **Date** <br>**submitted** | 5/29/2026 |  |
| **Reporting Entity ESTMA Identification Number** | E322718 | E322718 | ![](exhibit3-01xz002.jpg) Original Submission<br>![](exhibit3-01xz003.jpg) Amended Report | ![](exhibit3-01xz002.jpg) Original Submission<br>![](exhibit3-01xz003.jpg) Amended Report |  |  |  |
| **Reporting Entity ESTMA Identification Number** | E322718 | E322718 | ![](exhibit3-01xz002.jpg) Original Submission<br>![](exhibit3-01xz003.jpg) Amended Report | ![](exhibit3-01xz002.jpg) Original Submission<br>![](exhibit3-01xz003.jpg) Amended Report |  |  |  |
| **Other Subsidiaries Included** <br>(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.* | *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.* | *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.* | *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.* | *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.* | *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.* | *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.* |  |
| *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.* | *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.* | *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.* | *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.* | *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.* | *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.* | *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.* |  |
| *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.* | *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.* | *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.* | *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.* | *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.* | *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.* | *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.* |  |
| *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.* | *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.* | *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.* | *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.* | *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.* | *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.* | *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.* |  |
| *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.* | *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.* | *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.* | *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.* | *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.* | *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.* | *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** | **Matthew Freeman** | **Matthew Freeman** | **Matthew Freeman** | **Matthew Freeman** | **Date** | *5/29/2026* |  |
| **Position Title** | **Chief Financial Officer** | **Chief Financial Officer** | **Chief Financial Officer** | **Chief Financial Officer** | **Date** | *5/29/2026* |  |

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** |
| **Reporting Year** | **From:** | 1/1/2025 | **To:** | 12/31/2025 |  |  |
| **Reporting Entity Name** | Galiano Gold Inc. | Galiano Gold Inc. | Galiano Gold Inc. | Galiano Gold Inc. | **Currency of the Report** | &nbsp;&nbsp;USD |
| **Reporting Entity ESTMA Identification Number** | E322718 | E322718 | E322718 | E322718 |  |  |
| **Subsidiary Reporting Entities (if necessary)** |  |  |  |  |  |  |

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| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** |
| **Country** | **Payee Name<sup>1</sup>** | **Departments, <br>Agency, etc…<br>within Payee that<br>Received<br>Payments<sup>2</sup>** | Taxes | **Royalties** | **Fees** | **Production<br>Entitlements** | **Bonuses** | **Dividends** | **Infrastructure<br>Improvement<br>Payments** | **Total<br>Amount paid<br>to Payee** | **Notes<sup>34</sup>** |
| Ghana | Government of Ghana | Ghana Revenue Authority | 35914000 | 7759000 |  |  |  |  |  | **43673000** | Payments relate to mining royalties, income taxes and withholding taxes. Amounts denominated in Ghanaian Cedis were translated at rates of between 10.3 and 15.5 Cedis per USD. |
| Ghana | Government of Ghana | Minerals Income Investment Fund |  | 17647000 |  |  |  |  |  | **17647000** | Payments relate to mining royalties. |
| Ghana | Government of Ghana | Minerals Commission |  |  | 2516000 |  |  |  |  | **2516000** | Payments relate to mining and prospecting licenses, mineral rights fees, and permits. Amounts denominated in Ghanaian Cedis were translated at rates of between 10.3 and 15.6 Cedis per USD. |
| Ghana | Government of Ghana | Ministry of Lands and Natural Resources (Department: Administrator of Stool Lands) |  |  | 183000 |  |  |  |  | **183000** | Payments relate to surface access rights. Amounts denominated in Ghanaian Cedis were translated at rates between 10.6 and 12.6 Cedis per USD. |
| Ghana | Government of Ghana | Ghana Gold Board |  |  | 87000 |  |  |  |  | **87000** | Payments relate to processing fees. Amounts denominated in Ghanaian Cedis were translated at rates of between 10.2 and 15.4 Cedis per USD. |
| **Additional Notes:** | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. |

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** |
| **Reporting Year** | **From:** | 1/1/2025 | **To:** | 12/31/2025 |  |  |
| **Reporting Entity Name** | Galiano Gold Inc. | Galiano Gold Inc. | Galiano Gold Inc. | Galiano Gold Inc. | **Currency of the Report** | &nbsp;&nbsp;USD |
| **Reporting Entity ESTMA Identification Number** | E322718 | E322718 | E322718 | E322718 |  |  |
| **Subsidiary Reporting Entities (if necessary)** |  |  |  |  |  |  |

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| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** |
| **Country** | **Project Name<sup>1</sup>** | **Taxes** | **Royalties** | **Fees** | **Production Entitlements** | **Bonuses** | **Dividends** | **Infrastructure Improvement Payments** | **Total Amount paid by Project** | **Notes<sup>23</sup>** |
| Ghana | Asanko Gold Mine | 34091000 | 25406000 | 2786000 |  |  |  |  | **62283000** | Payments relate to: mining<br>and prospecting licenses<br>and permits, mineral rights<br>fees, mining royalties, income taxes, surface access fees and processing fees. Amounts denominated in Ghanaian Cedis were translated at rates of between 10.2 and 15.6 Cedis per USD. |
| Ghana | Galiano Gold Inc. | 1823000 |  |  |  |  |  |  | 1823000 | Payments relate to withholding taxes. |
| **Additional Notes<sup>3</sup>**: | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. | 1) All amounts have been reported in United States dollars ("USD"). Amounts paid in currencies other than USD have been translated using the spot rate prevailing at the time of payment.<br>2) All amounts have been rounded to the nearest USD$1,000.<br>3) All amounts have been reported on a cash-basis. |

---

------

## Exhibit 2.01

```

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```

## Exhibit 2.01

```

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```