TSX-V: IFOS

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

Stonegate Agricom ESTMA Report for the year ended December 31, 2016

Itafos ESTMA Report for the year ended December 31, 2017

GB Minerals ESTMA Report for the year ended June 30, 2017

GB Minerals ESTMA Report for the year ended June 30, 2016

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