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Exhibit 2.01

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Extractive Sector Transparency Measures Act - Annual Report

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Reporting Entity Name

B2Gold Corp.

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Reporting Year

From

1/1/2023

To:

12/31/2023

Date submitted

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Reporting Entity ESTMA Identification Number

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E750687

Graphic Original Submission
Graphic Amended Report

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Other Subsidiaries Included

(optional field)

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Not Consolidated

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Not Substituted

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Attestation by Reporting Entity

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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.

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Full Name of Director or Officer of Reporting Entity

Michael Cinnamond

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Date

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5/16/2024

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Position Title

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SVP Finance and CFO

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Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2023

To:

12/31/2023

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Reporting Entity Name

B2Gold Corp.

Currency of the Report

USD

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Reporting Entity ESTMA
Identification Number

E750687

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Subsidiary Reporting
Entities (if necessary)

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Payments by Payee

Country

Payee Name

Departments, Agency, etc… within Payee that
Received Payments

Taxes

Royalties

Fees

Production Entitlemengts

Bonuses

Dividends

Infrastructure
Improvement
Payments

Total Amount paid to
Payee

Notes

Colombia

Community of Cisneros

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10,000

10,000

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Colombia

Community of San Roque

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100,000

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2,447,000

2,547,000

Provision of $1,970,000 of in-kind infrastructure improvement contributions valued at cost mainly for resettlement costs around the Community

Colombia

Community of Maceo

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20,000

20,000

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Colombia

Yolombo Municipality

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50,000

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10,000

60,000

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Colombia

Government of Colombia

National Army

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60,000

60,000

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Colombia

Government of Colombia

National Police

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60,000

60,000

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Philippines

Government of Philippines

Department of Environment and Natural Resources

Mines and Geosciences Bureau

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20,000

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2,570,000

2,590,000

Infrastructure Improvement Payments includes $2,570,000 of in-kind contributions valued at cost related to Social

Development and Management Program ("SDMP") expenditures for various community programs

Philippines

Puro Barangay

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130,000

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360,000

490,000

Infrastructure Improvement Payments includes $360,000 of in-kind contributions valued at cost related to Social Development and Management Program ("SDMP") expenditures for various community programs.

Barangay is the smallest unit of administrative division in the Philippines, the closest approximate translation of Barangay in

English would be neighbourhood, or community or village.

Philippines

Municipality of Aroroy

Municipal Treasurer of Aroroy

3,140,000

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20,000

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3,160,000

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Philippines

City of Makati

City Treasury of Makati

140,000

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40,000

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180,000

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Philippines

Government of Philippines

Bureau of Customs

600,000

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60,000

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660,000

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Philippines

Government of Philippines

Bureau of Internal Revenue

23,230,000

14,770,000

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38,000,000

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Philippines

Province of Masbate

Provincial Treasurer of Masbate

840,000

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840,000

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Mali

Community of Kenieba

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550,000

550,000

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Mali

Government of Mali

Department of Customs

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83,660,000

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83,660,000

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Mali

Government of Mali

Department of Land

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54,240,000

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53,150,000

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107,390,000

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Mali

Government of Mali

Tax Department of Major Enterprises

113,250,000

21,450,000

5,820,000

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5,910,000

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146,430,000

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Mali

Government of Mali

National Department for Trade and Competition

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2,080,000

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2,080,000

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Mali

Town of Kenieba

Tax Department of Kenieba

5,580,000

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5,580,000

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Namibia

Government of Namibia

Ministry of Finance Customs & Excise

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4,210,000

250,000

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4,460,000

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Namibia

Government of Namibia

Ministry of Finance Receiver of Revenue

65,720,000

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65,720,000

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Namibia

Government of Namibia

Ministry of Mines and Energy

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9,650,000

10,000

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9,660,000

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Canada

Government of Canada

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480,000

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480,000

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Canada

Government of Nunavut

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330,000

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330,000

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Canada

Kitikmeot Inuit Association

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1,280,000

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1,280,000

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Additional Notes:

Note 1:

All payments have been reported in B2Gold's Reporting Currency which is in US dollars. Payments denominated in currencies other than USD are translated at the exchange rate at the date of the transaction with the following exchange rate ranges:

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Canada: translated at exchange rates between CAD/USD 0.7203393 and 0.7617057
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Colombia: translated at exchange rates between COP/USD 0.0002002 and 0.0002886
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Namibia: translated at exchange rates between NAD/USD 0.0505612 and 0.0594847
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Mali: translated at exchange rates between CFA/USD 0.0015936 and 0.0017137
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Philippines: translated at exchange rates between PHP/USD 0.0175097 and 0.0186303

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Note 2:

Payments under the 'Fees' column mostly relate to Import Fees and Duties paid for the importation of goods used for mining. The Act does not require disclosure of consumption taxes, however the Company has opted to classify and disclose these payments as Fees as they can be interpreted as such.

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Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2023

To:

12/31/2023

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Reporting Entity Name

B2Gold Corp.

Currency of the Report

USD

Reporting Entity ESTMA
Identification Number

E750687

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Subsidiary Reporting Entities (if
necessary)

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Payments by Project

Country

Project Name

Taxes

Royalties

Fees

Production Entitlements

Bonuses

Dividends

Infrastructure Improvement Payments

Total Amount paid by Project

Notes

Colombia

Gramalote

150,000

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-

-

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2,607,000

2,757,000

Provision of $1,970,000 of in-kind infrastructure improvement contributions valued at cost mainly for resettlement costs around the Community

Philippines

Masbate

28,080,000

14,770,000

140,000

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-

2,930,000

45,920,000

Infrastructure Improvement Payments includes $2,570,000 of in-kind contributions valued at cost related to Social Development and Management Program ("SDMP") expenditures for various community programs

Mali

Fekola

118,660,000

75,690,000

82,350,000

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59,060,000

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550,000

336,310,000

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Mali

Fekola Regional

170,000

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9,210,000

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9,380,000

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Namibia

Otjikoto

65,720,000

13,860,000

260,000

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79,840,000

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Canada

Back River

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2,090,000

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2,090,000

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Additional Notes:

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Note 1:

All payments have been reported in B2Gold's Reporting Currency which is in US dollars. Payments denominated in currencies other than USD are translated at the exchange rate at the date of the transaction with the following exchange rate ranges:

•
Canada: translated at exchange rates between CAD/USD 0.7203393 and 0.7617057
•
Colombia: translated at exchange rates between COP/USD 0.0002002 and 0.0002886
•
Namibia: translated at exchange rates between NAD/USD 0.0505612 and 0.0594847
•
Mali: translated at exchange rates between CFA/USD 0.0015936 and 0.0017137
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Philippines: translated at exchange rates between PHP/USD 0.0175097 and 0.0186303

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Note 2:

Payments under the 'Fees' column mostly relate to Import Fees and Duties paid for the importation of goods used for mining. The Act does not require disclosure of consumption taxes, however the Company has opted to classify and disclose these payments as Fees as they can be interpreted as such.

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