The Issuer refiled its financial statements and MD&A for the interim period ended June 30, 2022 to correct the Statements of Cash Flows, which (1) erroneously referred to the current and comparative periods disclosed as “December 31, 2022 and 2021” instead of “June 30, 2022 and 2021”; and (2) presented the incorrect financial information for the comparative period. The Q2 2022 MD&A was also revised to correct commentary related to the Statements of Cash Flows, reflecting changes to the financial information for the 2021 comparative period presented in the revised Q2 2022 financial statements, and an erroneous reference to “the three months ended March 31, 2022”, which should refer to the “the six months ended June 30, 2022”

Technical disclosure in news release (August 22, 2022) did not comply with NI 43-101 (deficiency 2d)

The Issuer clarified its disclosure related to the July 25, 2022 news release regarding the Mont Sorcier Iron and Vanadium Project to indicted that the PEA technical report filed on September 8, 2022 was completed by QPs that are all independent of the Issuer and the PEA was completed using only indicated mineral resources.

NI 43-101 technical report disclosure (deficiency 2d)

The Issuer included corrective disclosures in its Management’s Discussion & Analysis for the annual period ended December 31, 2021 to remedy deficiencies identified in previously filed documents, including disclosures related to the Issuer’s business and operations, description of significant projects without revenue, liquidity and capital resources, related party transactions and material forward looking information.

Reasons for Refilings: The Company amended and refiled its March 31, 2022 and December 31, 2021 Management Discussion and Analysis (“MD&A”) to enhance disclosure relating to, among other things, COVID-19 impacts, current projects of the Company and their status, overall performance, and discussions of operations, including its SponsorCoin Platform and the Hemp products and Vitamin Shots marketplace and the Ready to Drink (“RTD”) spirits and premium spirits, transactions between related parties, and liquidity and cash resources. The Company has also enhanced its disclosure regarding the regulatory framework relating to regulated Hemp and Alcohol products in each jurisdiction where the Company operates. The Company also filed a material change report regarding the appointment of Charles Sung as the CFO on March 9, 2022.

AIF and Technical Report did not comply with NI 43-101 (deficiency 2

Reasons for Refilings: The Company has enhanced disclosure within its Management’s Discussion & Analysis (MD&A) for the year ended December 31, 2021, relating to, among other things, overall performance, discussions of operations, including emerging market operations and the contributing growth factors, transactions between related parties, and liquidity and cash resources. The Company has also remedied prior period reporting deficiencies including providing comparative year-to-date results in the MD&A, segregation of EBITDA and adjusted EBITDA as a non-GAAP measure and disclosure regarding the regulatory framework in each jurisdiction where the Company operates. The Company has filed a material contract for a licensing and trademark agreement that had not been previously filed.

The Issuer has included enhanced disclosure in its Management’s Discussion & Analysis (MD&A) for the year ended December 31, 2021, addressing comments from Staff’s continuous disclosure review of the MD&A for the three and nine months ended September 30, 2021. These enhancements relate to, among other things, its description of business, liquidity and cash resources, discussion of operations, anticipated business operations, forward-looking information, and COVID-19 disclosures.

The issuer refiled a business acquisition report as the original filing did not contain a complete set of interim financial statements.

The Issuer restated its annual financial statements for the year ended December 31, 2020 (the Restated Financial Statements) and associated Management Discussion & Analysis (MD&A). The Restated Financial Statements and MD&A were restated to correct an error relating to the Issuer’s accounting treatment for its metal stream agreement with Triple Flag Finance Bermuda (the Stream Agreement). The correction of this error resulted in the Issuer accounting for the Stream Agreement as a derivative at fair value through profit and loss in its entirety. Furthermore, the correction of this error also resulted in changes to the revenue previously recognized and the presentation of certain items in the Consolidated Statement of Cash Flows.

The Issuer included corrective disclosures in its Management’s Discussion & Analysis for the annual period ended December 31, 2021 to remedy deficiencies identified in previously filed documents, including disclosures related to the Issuer’s business and operations, related party transactions, discussion of operations, liquidity and capital resources, quarterly results, impact of COVID-19, risk disclosures, etc.

The Issuer filed an amended technical report on the Don Mario property to provide one current technical report in respect of a property and to include several areas of required disclosure that were missing.

The Issuer retracted disclosure about a "PEM category" (potential economic material category) which is not a category of mineral resources prescribed by CIM as required under Section 1.2 of NI 43-101.

The Issuer did not previously file its various credit agreements with the Bank of Montreal as material contracts as required by National Instrument 51-102 Continuous Disclosure Obligations (NI 51-102).

The Issuer filed an amended and restated technical report on the Kharmagtai Project to address several disclosure deficiencies and provide additional clarification.

The Issuer amended and restated its audited annual financial statements for the year ended December 31, 2022 as well as its interim financial reports for the quarters ended March 31, 2023, June 30, 2023 and September 30, 2023 to correct an error in the application of International Financial Reporting Standards to measure the expected credit losses for a loan package that had been made to a borrower in relation to a large residential development property and has been impaired. The accompanying Management’s Discussion and Analysis (MD&A) for the year ended December 31, 2022, and for the periods ended March 31, 2023, June 30, 2023 and September 30, 2023 were also amended and restated to include corrective disclosure related to the expected credit losses of the loans.  As a result of the corrective disclosure re-filings the Issuer also re-filed certifications of interim and annual filings for each MD&A in compliance with National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings.

The Issuer amended and restated its audited annual financial statements for the year ended December 31, 2022 as well as its interim financial reports for the quarters ended March 31, 2023, June 30, 2023 and September 30, 2023 to correct an error in the application of International Financial Reporting Standards to measure the expected credit losses for a loan package that had been made to a borrower in relation to a large residential development property and has been impaired. The accompanying Management’s Discussion and Analysis (MD&A) for the year ended December 31, 2022, and for the periods ended March 31, 2023, June 30, 2023 and September 30, 2023 were also amended and restated to include corrective disclosure related to the expected credit losses of the loans.  As a result of the corrective disclosure re-filings the Issuer also re-filed certifications of interim and annual filings for each MD&A in compliance with National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings.

The Issuer filed an amended and restated technical report on the Marathon Palladium-Copper Project to revise certain disclosure involving Item 3- Reliance of Other Experts.