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Reporting Entity Name
Reporting Year From 1/1/2017 To: 12/31/2017 Date submitted 5/30/2018
Other Subsidiaries Included
(optional field)
Not Consolidated
Not Substituted
Attestation by Reporting Entity
Full Name of Director or Officer of Reporting Entity
Position Title
SANDSTORM GOLD LTD.
DateErfan Kazemi
Chief Financial Officer
5/30/2018
Extractive Sector Transparency Measures Act - Annual Report
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.
Reporting Entity ESTMA Identification Number E488282Amended Report
Original Submission
Reporting Year From: 1/1/2017 To: 12/31/2017
Reporting Entity Name Currency of the Report
Reporting Entity ESTMA
Identification Number
Subsidiary Reporting Entities (if
necessary)
Country Payee Name
Departments, Agency, etc
within Payee that Received
Payments
Taxes Royalties Fees Production Entitlements Bonuses DividendsInfrastructure
Improvement Payments
Total Amount paid to
PayeeNotes
Argentina
Administracion Federal
de Ingresos Publicos ("AFIP") -Federal
government
150,000 150,000
Amounts paid in Argentine Pesos
("ARS"), which have been
translated to Canadian Dollars
("CAD") using the average
exchange rate for 2017 of 0.07872
CAD:ARS.
Extractive Sector Transparency Measures Act - Annual Report
Payments by Payee
E488282
SANDSTORM GOLD LTD. CAD
Reporting Year From: 1/1/2017 To: 12/31/2017
Reporting Entity Name Currency of the Report
Reporting Entity ESTMA
Identification Number
Subsidiary Reporting Entities (if
necessary)
Country Project Name Taxes Royalties Fees Production Entitlements Bonuses DividendsInfrastructure
Improvement Payments
Total Amount paid by
ProjectNotes
Argentina Las Calandrias 150,000 150,000
Amounts paid in Argentine Pesos
("ARS"), which have been translated to
Canadian Dollars ("CAD") using the
average exchange rate for 2017 of
0.07872 CAD:ARS.
Payments by Project
Extractive Sector Transparency Measures Act - Annual Report
SANDSTORM GOLD LTD. CAD
E488282