UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM SD SPECIALIZED DISCLOSURE REPORT
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IAMGOLD CORPORATION

Ontario, Canada
(State or other jurisdiction of incorporation)


















001-31528
(Commission File Number)

Suite 2200 – 150 King Street West
Toronto, ON M5J 1J9
Canada
(Address of principal executive office)

Tim Bradburn
(416) 360-4710
(Name and telephone number, including area code, of the person to contact in connection with this report)


Check the appropriate box to indicate the rule pursuant to which this Form is being submitted, 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,     .
X     Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.














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

IAMGOLD Corporation (“IAMGOLD”) is subject to Canada’s Extractive Sector Transparency Measures Act (“ESTMA”). IAMGOLD is relying on the alternative reporting provision of Item 2.01 and providing its ESTMA report for the year ended December 31, 2023, to satisfy the requirements of Item 2.01. IAMGOLD’s ESTMA report is available on IAMGOLD’s website at https://www.iamgold.com/English/investors/regulatory-filings or on the Government of Canada’s website at https://www.natural-resources.canada.ca/estma-data. The payment disclosure required by Form SD is included as Exhibit 2.01 to this Form SD.


Section 3 – EXHIBITS Item 3.01    Exhibits
The following exhibit is filed as part of this report.

Exhibit NumberDescription
99.1Extractive Sector Transparency Measures Act - Annual Report for the year ended December 31, 2023.









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 duly authorized undersigned.


                                IAMGOLD CORPORATION


                            By:    /s/ Tim Bradburn

                                _____________________________
Date: September 3, 2024                    Tim Bradburn
                                SVP, General Counsel & Corporate Secretary                










Extractive Sector Transparency Measures Act - Annual Report
Reporting YearFrom:1/1/2023To: 12/31/2023
Reporting Entity NameIAMGOLD CorporationCurrency of the ReportUSD

Payments by Payee

CountryPayee NameDepartments, Agency, etc… within Payee that Received PaymentsTaxesRoyaltiesFeesProduction EntitlementsBonusesDividendsInfrastructure
Improvement
Payments
Total Amount
paid to Payee
Notes
Burkina FasoNational Government of Burkina Faso119,660,000 43,570,000 13,990,000 — — 11,680,000 — 188,900,000 Paid in XOF and CAD.
CanadaMattagami First Nation— — 19,550,000 — — — — 19,550,000 Paid in CAD.
Includes payments made by suppliers on behalf of the Company.
FranceNational Government of France7,770,000 — — — — — — 7,770,000 Paid in EUR.
SurinameNational Government of Suriname— 7,580,000 — — — — — 7,580,000 Paid in USD.
CanadaFlying Post First Nation— — 6,980,000 — — — — 6,980,000 Paid in CAD.
Includes payments made by suppliers on behalf of the Company.
CanadaProvincial Government of Quebec3,630,000 — 880,000 — — — — 4,510,000 Paid in CAD.
SenegalNational Government of Senegal4,100,000 — 130,000 — — — — 4,230,000 Paid in XOF.
Burkina FasoMunicipal Government of Dori600,000 — — — — — — 600,000 Paid in XOF.
CanadaMunicipal Government of Preissac370,000 — — — — — — 370,000 Paid in CAD.
GuineaNational Government of Guinea— — 170,000 — — — — 170,000 Paid in GNF.
CanadaNational Government of Canada160,000 — — — — — — 160,000 Paid in CAD.
CanadaMetis Nation of Ontario— — 80,000 — — — — 80,000 Paid in CAD.
PeruNational Government of Peru— — 80,000 — — — — 80,000 Paid in PEN.












Additional Notes:
1. Basis of Accounting The Schedule of Payments by Payee and the Schedule of Payments by Project (collectively, the “Schedules") prepared by IAMGOLD Corporation (the “Company”) for the year ended December 31, 2023 has been prepared in accordance with the financial reporting provisions in Section 9 of the Extractive Sector Transparency Measures Act, Section 2.3 of the Extractive Sector Transparency Measures Act – Technical Reporting Specifications and Section 3 of the Extractor Sector Transparency Measures Act – Guidance (Version 2.1 – July 2018) (collectively the “financial reporting framework"). The Schedules are prepared to provide information to the Board of Directors of IAMGOLD Corporation and the Minister of Natural Resources Canada to assist in meeting the requirements of the Extractive Sector Transparency Measures Act. As a result, the Schedules may not be suitable for another purposes. 2. Basis of Presentation The Schedules have been prepared using the cash basis of accounting, as required by the financial reporting framework, and therefore exclude any accruals related to payments due to governments.
The Schedules include all cash payments made, without inclusion of cash inflows from a government. Where the Company makes a payment to a government that is net of credits from that government, the net payment amount has been presented. 3. Reporting currency All payments are reported in U.S. dollars which is the reporting currency of the Company. When the Company has made payments in currencies other than its reporting currency, it translates the payments using the exchange rate as at December 31, 2023, the Company’s financial year end. The following closing exchange rates were used for the 2023 annual report:
USD/CAD 1.3205; USD/XOF 593.1100; USD/EUR 0.9042; USD/GNF 8,598.53; USD/PEN 3.7106 4. Rounding All figures have been rounded to the nearest US$10,000. 5. Royalties in-kind In-kind royalty payments are measured at the Company’s cost to produce gold dore. No in-kind royalty payments were reported for 2023. 6. In-kind payments In-kind payments are measured at cost. No in-kind payments were reported for 2023.
7. Control As required by the financial reporting framework, and except for the joint venture discussed below, the Company reports 100% of the payments made by entities controlled by the Company regardless of the Company's percentage of ownership in those entities. The Company has determined whether it controls an entity in accordance with International Financial Reporting Standards. 8. Joint ventures The Côté Gold Project is being developed through an unincorporated joint venture (Côté UJV), where the Company is the operator. Payments made directly by the Côté UJV are included in the Company's ESTMA report at 100%, on behalf of the non-operator member who owns a 39.7% interest in the Côté UJV. The Company has a 40% interest in the Societe d’exploration des Mines d’Or de Yatela S.A joint venture (“Joint Venture”). Payments made directly by the Joint Venture are included in the Company’s ESTMA report at 40%. Payments made by the Company on behalf of the joint venture, are included in the Company’s ESTMA report at 100%.
9. Assets sold Amounts disclosed for payments to the Government of Suriname are for the period until January 31, 2023. The sale of the Rosebel mine was completed on January 31, 2023. Amounts disclosed for payments to the Government of Senegal are for the period until April 25, 2023. The sale of the Boto Gold project was completed on April 25, 2023.










Extractive Sector Transparency Measures Act - Annual Report
Reporting YearFrom:2023-01-01To: 2023-12-31
Reporting Entity NameIAMGOLD CorporationCurrency of the ReportUSD

Payments by Project

CountryProject NameTaxesRoyaltiesFeesProduction
Entitlements
BonusesDividendsInfrastructure
Improvement
Payments
Total Amount
paid by Project
Notes
Burkina FasoEssakane120,250,000 43,570,000 13,910,000 — — 11,680,000 — 189,410,000 Paid in XOF and CAD.
CanadaCote Gold— — 26,660,000 — — — — 26,660,000 Paid in CAD.
Includes payments made by suppliers on behalf of the Company.
SurinameRosebel— 7,580,000 — — — — — 7,580,000 Paid in USD.
FranceEuro Ressources6,160,000 — — — — — — 6,160,000 Paid in EUR.
CanadaWestwood4,000,000 — 850,000 — — — — 4,850,000 Paid in CAD.
SenegalBoto4,100,000 — 190,000 — — — — 4,290,000 Paid in XOF.
FranceIAMGOLD France1,600,000 — — — — — — 1,600,000 Paid in EUR.
GuineaKarita— — 170,000 — — — — 170,000 Paid in GNF.
CanadaIMG Corp160,000 — — — — — — 160,000 Paid in CAD, USD, TRY and EUR.









Additional Notes:
1. Basis of Accounting The Schedule of Payments by Payee and the Schedule of Payments by Project (collectively, the “Schedules") prepared by IAMGOLD Corporation (the “Company”) for the year ended December 31, 2023 has been prepared in accordance with the financial reporting provisions in Section 9 of the Extractive Sector Transparency Measures Act, Section 2.3 of the Extractive Sector Transparency Measures Act – Technical Reporting Specifications and Section 3 of the Extractor Sector Transparency Measures Act – Guidance (Version 2.1 – July 2018) (collectively the “financial reporting framework"). The Schedules are prepared to provide information to the Board of Directors of IAMGOLD Corporation and the Minister of Natural Resources Canada to assist in meeting the requirements of the Extractive Sector Transparency Measures Act. As a result, the Schedules may not be suitable for another purposes. 2. Basis of Presentation The Schedules have been prepared using the cash basis of accounting, as required by the financial reporting framework, and therefore exclude any accruals related to payments due to governments.
The Schedules include all cash payments made, without inclusion of cash inflows from a government. Where the Company makes a payment to a government that is net of credits from that government, the net payment amount has been presented. 3. Reporting currency All payments are reported in U.S. dollars which is the reporting currency of the Company. When the Company has made payments in currencies other than its reporting currency, it translates the payments using the exchange rate as at December 31, 2023, the Company’s financial year end. The following closing exchange rates were used for the 2023 annual report:
USD/CAD 1.3205; USD/XOF 593.1100; USD/EUR 0.9042; USD/GNF 8,598.5300; USD/TRY 29.5280 4. Rounding All figures have been rounded to the nearest US$10,000. 5. Royalties in-kind In-kind royalty payments are measured at the Company’s cost to produce gold dore. No in-kind royalty payments were reported for 2023.
6. In-kind payments In-kind payments are measured at cost. No in-kind payments were reported for 2023.
7. Control As required by the financial reporting framework, and except for the joint venture discussed below, the Company reports 100% of the payments made by entities controlled by the Company regardless of the Company's percentage of ownership in those entities. The Company has determined whether it controls an entity in accordance with International Financial Reporting Standards. 8. Joint ventures The Côté Gold Project is being developed through an unincorporated joint venture (Côté UJV), where the Company is the operator. Payments made directly by the Côté UJV are included in the Company's ESTMA report at 100%, on behalf of the non-operator member who owns a 39.7% interest in the Côté UJV. The Company has a 40% interest in the Societe d’exploration des Mines d’Or de Yatela S.A joint venture (“Joint Venture”). Payments made directly by the Joint Venture are included in the Company’s ESTMA report at 40%. Payments made by the Company on behalf of the joint venture, are included in the Company’s ESTMA report at 100%.
9. Assets sold Amounts disclosed for payments to the Government of Suriname are for the period until January 31, 2023. The sale of the Rosebel mine was completed on January 31, 2023. Amounts disclosed for payments to the Government of Senegal are for the period until April 25, 2023. The sale of the Boto Gold project was completed on April 25, 2023.





v3.24.2.u1
Document Information
12 Months Ended
Dec. 31, 2023
Document Information:  
Document Type 2.01 SD
Amendment false
CIK 0001203464
Registrant Name IAMGOLD CORPORATION
Period End Date Dec. 31, 2023
Reporting Currency USD
v3.24.2.u1
Payments, by Category - USD ($)
$ in Thousands
Taxes
Royalties
Fees
Dividends
Total Payments
Total [1] $ 136,290 $ 51,150 $ 41,860 $ 11,680 $ 240,980
[1]
All payments are reported in U.S. dollars which is the reporting currency of the Company. When the Company has made payments in currencies other than its reporting currency, it translates the payments using the exchange rate as at December 31, 2023, the Company’s financial year end. The following closing exchange rates were used for the 2023 annual report:
USD/CAD 1.3205; USD/XOF 593.1100; USD/EUR 0.9042; USD/GNF 8,598.53; USD/PEN 3.7106; USD/TRY 29.5280
v3.24.2.u1
Payments, by Project - 12 months ended Dec. 31, 2023 - USD ($)
$ in Thousands
Taxes
Royalties
Fees
Dividends
Total Payments
Total [1] $ 136,290 $ 51,150 $ 41,860 $ 11,680 $ 240,980
Essakane [Member]          
Total [2],[3] 120,250 43,570 13,910 $ 11,680 189,410
Cote Gold [Member]          
Total [2],[4]     26,660   26,660
Rosebel [Member]          
Total [2],[5]   $ 7,580     7,580
Euro Ressources [Member]          
Total [2],[6] 6,160       6,160
Westwood [Member]          
Total [2],[7] 4,000   850   4,850
Boto [Member]          
Total [2],[8] 4,100   190   4,290
IAMGOLD France [Member]          
Total [2],[6] 1,600       1,600
Karita [Member]          
Total [2],[9]     $ 170   170
IMG Corp [Member]          
Total [2],[10] $ 160       $ 160
[1]
All payments are reported in U.S. dollars which is the reporting currency of the Company. When the Company has made payments in currencies other than its reporting currency, it translates the payments using the exchange rate as at December 31, 2023, the Company’s financial year end. The following closing exchange rates were used for the 2023 annual report:
USD/CAD 1.3205; USD/XOF 593.1100; USD/EUR 0.9042; USD/GNF 8,598.53; USD/PEN 3.7106; USD/TRY 29.5280
[2] All payments are reported in U.S. dollars which is the reporting currency of the Company. When the Company has made payments in currencies other than its reporting currency, it translates the payments using the exchange rate as at December 31, 2023, the Company’s financial year end. The following closing exchange rates were used for the 2023 annual report: USD/CAD 1.3205; USD/XOF 593.1100; USD/EUR 0.9042; USD/GNF 8,598.5300; USD/TRY 29.5280
[3] Paid in XOF and CAD.
[4] Paid in CAD.
Includes payments made by suppliers on behalf of the Company.
[5] Paid in USD.
[6] Paid in EUR.
[7] Paid in CAD.
[8] Paid in XOF.
[9] Paid in GNF.
[10] Paid in CAD, USD, TRY and EUR.
v3.24.2.u1
Payments, by Government - 12 months ended Dec. 31, 2023 - USD ($)
$ in Thousands
Taxes
Royalties
Fees
Dividends
Total Payments
Total [1] $ 136,290 $ 51,150 $ 41,860 $ 11,680 $ 240,980
BURKINA FASO | National Government of Burkina Faso [Member]          
Total [2],[3] 119,660 43,570 13,990 $ 11,680 188,900
BURKINA FASO | Municipal Government of Dori [Member]          
Total [2],[4] 600       600
CANADA | Mattagami First Nation [Member]          
Total [2],[5]     19,550   19,550
CANADA | Flying Post First Nation [Member]          
Total [2],[5]     6,980   6,980
CANADA | Provincial Government of Quebec [Member]          
Total [2],[6] 3,630   880   4,510
CANADA | Municipal Government of Preissac [Member]          
Total [2],[6] 370       370
CANADA | National Government of Canada [Member]          
Total [2],[6] 160       160
CANADA | Metis Nation of Ontario [Member]          
Total [2],[6]     80   80
FRANCE | National Government of France [Member]          
Total [2],[7] 7,770       7,770
SURINAME | National Government of Suriname [Member]          
Total [2],[8]   $ 7,580     7,580
SENEGAL | National Government of Senegal [Member]          
Total [2],[4] $ 4,100   130   4,230
GUINEA | National Government of Guinea [Member]          
Total [2],[9]     170   170
PERU | National Government of Peru [Member]          
Total [2],[10]     $ 80   $ 80
[1]
All payments are reported in U.S. dollars which is the reporting currency of the Company. When the Company has made payments in currencies other than its reporting currency, it translates the payments using the exchange rate as at December 31, 2023, the Company’s financial year end. The following closing exchange rates were used for the 2023 annual report:
USD/CAD 1.3205; USD/XOF 593.1100; USD/EUR 0.9042; USD/GNF 8,598.53; USD/PEN 3.7106; USD/TRY 29.5280
[2] All payments are reported in U.S. dollars which is the reporting currency of the Company. When the Company has made payments in currencies other than its reporting currency, it translates the payments using the exchange rate as at December 31, 2023, the Company’s financial year end. The following closing exchange rates were used for the 2023 annual report:
USD/CAD 1.3205; USD/XOF 593.1100; USD/EUR 0.9042; USD/GNF 8,598.53; USD/PEN 3.7106
[3] Paid in XOF and CAD.
[4] Paid in XOF.
[5] Paid in CAD.
Includes payments made by suppliers on behalf of the Company.
[6] Paid in CAD.
[7] Paid in EUR.
[8] Paid in USD.
[9] Paid in GNF.
[10] Paid in PEN.

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