Saturday, September 26, 2026
MiningNewsTerminal
Saturday, September 26, 2026 Admin

ETG.TO ·

Entrée Resources Provides Corporate Update

Corporate Updates

ENTRÉE RESOURCES PROVIDES CORPORATE UPDATE

Vancouver, B.C., August 5, 2025 – Entrée Resources Ltd. (TSX:ETG; OTCQB:ERLFF – the “Company” or

“Entrée”) provides an update regarding efforts to transfer the Shivee Tolgoi and Javkhlant mining licenses

(the “JV Licenses”) in Mongolia to the Company’s joint venture partner Oyu Tolgoi LLC (“ OTLLC”), and

other corporate matters.

Stephen Scott, the Company’s President and CEO, commented, “Given the critical nature of the transfer

of the JV Licenses to OTLLC, the Company wanted to provide an update to shareholders on this and other

ongoing issues, including State participation in Entrée’s interest in the area of the JV Licenses.

We are encouraged by the Government of Mongolia’s commitment to improving the business

environment for foreign investors, as evidenced by the Prime Minister’s recent statements during the

Mongolia Economic Forum a nd certain resolutions passed at a July 23, 2025 Cabinet meeting. Entrée is

on standby to work with Government of Mongolia representatives and agencies to resolve all

outstanding issues as quickly as possible to pave the way for resumption of Lift 1 Panel 1 development

work at the Hugo North Extension deposit. The timely restart of work is necessary to avoid economic loss

to all parties, including the people of Mongolia”.

Transfer of JV Licenses to OTLLC

On June 6, 2025, the Company , OTLLC , and Rio Tinto separately announced a pause in Lift 1 Panel 1

underground lateral development work on the Shivee Tolgoi mining license until the JV Licenses have

been transferred from the Company’s wholly owned subsidiary Entrée LLC to OTLLC as Manager on

behalf of the Entrée/Oyu Tolgoi joint venture (the “Entrée/Oyu Tolgoi JV”).

In February 2025, following a partial final award made by the three -member international arbitration

Tribunal appointed in connection with the Company’s binding arbitration proceedings against OTLLC,

Entrée LLC and OTLLC executed License Transfer Agreements to govern the transfer of the JV Licenses.

The parties j ointly lodged the License Transfer Agreements and supporting documentation with the

Mongolian tax authority (the “ MTA”) for the assessment of tax on the transfer of the JV Licenses in

accordance with applicable laws of Mongolia. Corporate income tax at a rate of 10% of the value of the

JV Licenses (with certain deductions allowed) will be assessed. The methodology to calculate the value of

the JV Licenses for corporate income tax purposes is set out in Decree No. 302 passed by the Minister of

Finance on December 31, 2019 (the “Methodology”). The calculations must be confirmed by the MTA

and taxes assessed and paid before the documentation necessary to affect the transfer of the JV Licenses

may be submitted to the Mineral Resources and Petroleum Authority of Mongolia (“ MRPAM”) for

registration.

- 2 -

The Company and OTLLC have actively engaged with the MTA and have provided all materials necessary

for the MTA to confirm the calculations of the values of the JV Licenses in accordance with the

Methodology. No confirmation has been received from the MTA within the timeframe prescribed by law.

On May 19, 2025, Entrée LLC lodged a formal complaint with the MTA. On July 3, 2025, the MTA advised

Entrée LLC in writing it cannot confirm the calculations of the values of the JV Licenses and provide a tax

payment certificate until the percentage of State ownership is determined.

On August 1, 2025, Entrée LLC filed a claim with the Administrative Court of Mongolia seeking an order

for the MTA to review and provide confirmation of the calculations of the values of the JV Licenses in

accordance with applicable laws of Mongolia.

State Participation

The Minerals Law of Mongolia provides the State may be an up to 34% equity participant with any private

legal entity in the exploitation of a mineral deposit of strategic importance (a “Strategic Deposit”) where

proven reserves were determined through funding sources other than the State budget. The Parliament

of Mongolia may determine that the State receive royalty payments in lieu of an equity interest.

On April 9, 2025, the Government of Mongolia adopted Resolution No. 170, which establishes the

boundaries of certain Strategic Deposits, including the Oyu Tolgoi group of deposits (the “ Oyu Tolgoi

Strategic Deposit”). The JV Licenses are included in the boundaries of the Oyu Tolgoi Strategic Deposit.

The Minister of Industry and Mineral Resources is assigned to oversee the implementation of Resolution

No. 170. No notice or communication has been received by the Company with respect to Resolution No.

170.

The Company has consistently maintained its willingness to fulfil any obligation under Mongolian law to

provide the State 34% of the economic benefit that the Company derives from its 20% contractual interest

in the area of the JV Licenses. The State already holds 34% of the economic benefit that OTLLC derives

from its 80% interest by virtue of Erdenes Oyu Tolgoi LLC’s shareholding in OTLLC and the 2009 Oyu Tolgoi

Investment Agreement.

The Company has been actively attempting to engage with representatives of the Government of

Mongolia and Erdenes Oyu Tolgoi LLC to resolve issues around State participation. On June 11, 2025, a

new Prime Minister of Mongolia was appointed and on June 18, 2025, a new Cabinet was appointed.

On July 2, 2025, the Parliament of Mongolia approved a resolution to establish a Temporary Oversight

Committee to be chaired by O. Batnairamdal, to conduct a special investigation related to the protection

of Mongolia’s interests and the enhancement of benefits derived from the exploitation of the Oyu Tolgoi

Strategic Deposit. The scope of the special investigation includes reviewing the determination and

valuation of the resources within the area of the JV Licenses and assessing the basis for determining t he

percentage of State ownership. No formal notice or communication from the Temporary Oversight

Committee has been received by the Company.

The Company is also aware a resolution was approved by the Government of Mongolia at a July 23, 2025

Cabinet meeting, instructing relevant government members to conduct negotiations with foreign

- 3 -

investors from certain companies including Entrée LLC. These negotiations are to be carried out within

the framework of the Constitution of Mongolia, international treaties, and applicable laws and

regulations. The goal is to finalize draft agreements , develop relevant proposals and conclusions , and

present the finalized versions to the Cabinet meeting.

Entrée is currently seeking to understand the engagement process and will update the market in due

course.

Royal Gold Agreements to Acquire Sandstorm Gold and Horizon Copper

On July 7, 2025, Sandstorm Gold Ltd. and Horizon Copper Corp. announced they had entered into

agreements with Colorado -based Royal Gold , Inc., pursuant to which Royal Gold will acquire all the

outstanding shares of Sandstorm Gold and Horizon Copper in a pair of related transactions. The parties

anticipate both transactions will close in the fourth quarter 2025, subject to the parties obtaining

necessary regulatory approvals and shareholder votes.

Horizon Copper beneficially owns 50,297,717 common shares, or 24.25% of the outstanding shares of

the Company and holds non-transferable warrants to purchase 312,601 common shares of the Company

at a price of C$3.00 per share expiring January 23, 2027. The Company has an agreement with Sandstorm

Gold (the “ Sandstorm Agreement ”) to use future payments that it receives from its interest in the

Entrée/Oyu Tolgoi JV property to purchase and deliver gold, silver and copper credits to Sandstorm Gold.

Further information in relation to the Sandstorm Agreement is available in the Company’s AIF available at

www.sedarplus.ca.

QUALIFIED PERSON

Robert Cinits, P.Geo., a Qualified Person as defined by N ational Instrument 43-101 – Standards of

Disclosure for Mineral Projects , has approved the technical information in this release. For further

information on the Entrée/Oyu Tolgoi JV property, see the Company’s Technical Report, titled

“Entrée/Oyu Tolgoi Joint Venture Project, Mongolia, NI 43-101 Technical Report”, with an effective date

of October 8, 2021, available on SEDAR+ at www.sedarplus.ca.

ABOUT ENTRÉE RESOURCES LTD.

Entrée Resources Ltd. is a well-funded Canadian mining company with a unique carried joint venture

interest on a significant portion of one of the world’s largest copper-gold projects – the Oyu Tolgoi project

in Mongolia. The Oyu Tolgoi project comprises the Oyu Tolgoi mining licen se, which is held by Entrée’s

joint venture partner OTLLC and the Entrée/Oyu Tolgoi JV property, which is a joint venture partnership

between Entrée and OTLLC. Rio Tinto owns 66% of OTLLC and is the manager of operations at Oyu Tolgoi.

Entrée has a 20% or 30% carried participating interest in the Entrée /Oyu Tolgoi JV, depending on the

depth of mineralization. Horizon Copper Corp. and Rio Tinto are major shareholders of Entrée, beneficially

holding approximately 24% and 16% of the shares of the Company, respectively. More information about

Entrée can be found at www.EntreeResourcesLtd.com.

- 4 -

FURTHER INFORMATION

David Jan

Investor Relations

Entrée Resources Ltd.

Tel: 604-687-4777 | Toll Free: 1-866-368-7330

E-mail: [email protected]

This News Release contains forward -looking information within the meaning of applicable Canadian securities laws with respect to corporate

strategies and plans; requirements for additional capital; uses of funds and projected expenditures; the expected timing of development work on

the Shivee Tolgoi mining license and the potential for delay, which may be significant, if the Shivee Tolgoi mining license cannot be transferred to

OTLLC in a timely fashion ; the Company’s ability to transfer the Shivee Tolgoi and Javkhlant mining licenses to OTLLC pursuant to the License

Transfer Agreements; timing and status of Oyu Tolgoi underground development; the nature of the ongoing relationship and interaction between

the Company, OTLLC, Rio Tinto , the Government of Mongolia , and Erdenes Oyu Tolgoi LLC with respect to the continued operation and

development of the Oyu Tolgoi project, the transfer of the JV Licenses, and State participation in the area of the JV Licenses; the Company’s plans

to engage in discussions and negotiations with the Government of Mongolia regarding the potential for the State to receive 34% of the economic

benefit derived by the Company from its interest in the Entrée/Oyu Tolgoi JV property pursuant to applicable laws of Mongolia; potential actions

by the Government of Mongolia with respect to the Shivee Tolgoi and Javkhlant mining licenses and Entrée’s interest in the Entrée/Oyu Tolgoi JV

property; timing and amount of production from Lift 1 of the Entrée/Oyu Tolgoi JV property, potential production delays and the impact of any

delays on the Company’s cash flows, expected copper, gold and silver grades, liquidity, funding re quirements and planning; future commodity

prices; corporate strategies and plans; anticipated business activities; proposed acquisitions and dispositions of assets; and future financial

performance.

In certain cases, forward-looking information can be identified by words such as "plans", "expects" or "does not expect", "is expected", "budgeted",

"scheduled", "estimates", "forecasts", "intends", "anticipates", or "does not anticipate" or "believes" or variations of such words and phrases or

statements that certain actions, events or results "may", "could", "would", "might", "will be taken", "occur" or "be achieved". While the Company

has based this forward -looking information on its expectations about f uture events as at the date that such information was prepared, the

information is not a guarantee of Entrée’s future performance and is based on numerous assumptions regarding present and futu re business

strategies; the correct interpretation of agreement s, laws and regulations; the commencement and conclusion of arbitration proceedings,

including the potential benefits, timing and outcome of arbitration proceedings; the Company’s ability to engage in discussions and negotiations

with the Government of Mongolia and Erdenes Oyu Tolgoi LLC and the potential timing and outcome of any such discussions; the future ownership

of the Shivee Tolgoi and Javkhlant mining licenses; that the Company will continue to have timely access to detailed technical, financial, and

operational information about the Entrée/Oyu Tolgoi JV property, the Oyu Tolgoi project, and government relations to enable the Company to

properly assess, act on, and disclose material risks and opportunities as they arise; local and global economic conditions an d the environment in

which Entrée will operate in the future, including commodity prices, projected grades, projected dilution, anticipated capital and operating costs,

including inflationary pressures thereon resulting in cost escalation, and anticipated future production and cash flows; the anticipated location of

certain infrastructure and sequence of mining within and across panel boundaries; the construction and continued development of the Oyu Tolgoi

underground mine; the status of Entrée’s relationship and interaction with the Government of Mongolia, Erdenes Oyu Tolgoi LLC, OTLLC, and Rio

Tinto; and the Company’s ability to operate sustainably, its community relations, and its social licence to operate.

With respect to the construction and continued development of the Oyu Tolgoi underground mine, important risks, uncertainties and factors which

could cause actual results to differ materially from future results expressed or implied by such forward -looking information include, amongst

others, an uncertain and unstable global economic and political environment, including China-U.S. tensions and the indirect impacts of the war in

Ukraine and conflict in the Middle East, which could lead to falling commodity p rices, trade actions (including increased tariffs, retaliations, and

sanctions), and government efforts to exert more control over natural resources or to protect domestic economies by changing contractual,

regulatory, or tax measures; the impacts of climate change and the transition to a low-carbon future; the nature of the ongoing relationship and

interaction between OTLLC, Rio Tinto, Erdenes Oyu Tolgoi LLC and the Government of Mongolia with respect to the continued ope ration and

development of the Oyu Tolgoi project; the continuation of undercutting in accordance with the mine plans and designs in the 2023 Oyu Tolgoi

Feasibility Study; applicable taxes and royalty rates; the future ownership of the Shivee Tolgoi and Javkhlant mining licenses; the amount of any

future funding gap to complete the Oyu Tolgoi project and the availability and amount of potential sources of additional funding; the timing and

cost of the construction and expansion of mining and processing facilities; inflationary p ressures on pr ices for critical supplies for Oyu Tolgoi

resulting in cost escalation; the ability of OTLLC or the Government of Mongolia to deliver a domestic power source for Oyu T olgoi (or the

availability of financing for OTLLC or the Government of Mongolia to construct such a source) within the required contractual timeframe; sources

of interim power; OTLLC’s ability to operate sustainably, its community relations, and its social license to operate in Mongo lia; the impact of

changes in, changes in interpretation to or changes in enforcement of, laws, regulations and government practises in Mongolia; delays, and the

costs which would result from delays, in the development of the underground mine; the anticipated location of certain infrastructure and sequence

of mining within and across panel boundaries; projected commodity prices and their market demand; and production estimates and the

anticipated yearly production of copper, gold and silver at the Oyu Tolgoi underground mine.

Other risks, uncertainties and factors which could cause actual results, performance or achievements of the Company to differ materially from

future results, performance or achievements expressed or implied by forward-looking information include, amongst others, unanticipated costs,

expenses or liabilities; discrepancies between actual and estimated production, mineral reserves and resources and metallurgical recoveries; the

- 5 -

impacts of geopolitics on trade and investment; trade tensions between the world’s major economies; development plans for processing resources;

matters relating to proposed exploration or expansion; mining operational and development risks, including geote chnical risks and ground

conditions; regulatory restrictions (including environmental regulatory restrictions and liability); risks related to international operations, including

legal and political risk in Mongolia; risks related to the potential impact of global or national health concerns; risks associated with changes in the

attitudes of governments to foreign investment; risks associated with the conduct of joint ventures, including the ability to access detailed

technical, financial and operational information; risks related to the Company’s significant shareholders, and whether they will exercise their rights

or act in a manner that is consistent with the best interests of the Company and its other shareholders; inability to upgrade Inferred mineral

resources to Indicated or Measured mineral resources; inability to convert mineral resources to mineral reserves; conclusions of economic

evaluations; fluctuations in commodity prices and demand; changing foreign exchange rates; the speculative nature of mi neral exploration; the

global economic climate; dilution; share price volatility; activities, actions or assessments by Rio Tinto or OTLLC and by government stakeholders

or authorities including Erdenes Oyu Tolgoi LLC and the Government of Mongolia; the av ailability of funding on reasonable terms; the impact of

changes in interpretation to or changes in enforcement of laws, regulations and government practices, including laws, regulations and government

practices with respect to mining, foreign investment, strategic deposits, royalties and taxation; the terms and timing of obtaining necessary

environmental and other government approvals, consents and permits; the availability and cost of necessary items such as water, skilled labour,

transportation and appro priate smelting and refining arrangements; unanticipated reclamation expenses; changes to assumptions as to the

availability of electrical power, and the power rates used in operating cost estimates and financial analyses; changes to assumptions as to salvage

values; ability to maintain the social license to operate; accidents, labour disputes and other risks of the mining industry; global climate change;

global conflicts; natural disasters; the impacts of civil unrest; breaches of the Company’s policies, standards and procedures, laws or regulations;

increasing societal and investor expectations, in particular with regard to environmental, social and governance consideratio ns; the impacts of

technological advancements; title disputes; limitations on insura nce coverage; competition; loss of key employees; cyber security incidents;

misjudgements in the course of preparing forward-looking information; and those factors discussed in the Company’s most recently filed MD&A

and in the Company’s Annual Information Form for the financial year ended December 31, 202 4, dated March 12, 2025 filed with the Canadian

Securities Administrators and available at www.sedarplus.ca. Although the Company has attempted to identify important factors that could cause

actual actions, events or results to differ materially from those described in forward -looking information, there may be other factors that cause

actions, events or results not to be as anticipated, estimated or intended. There can be no assurance that forward-looking information will prove

to be accurate, as actual results and future events could differ materially from those anticipated in such information. Accordingly, readers should

not place undue reliance on forward-looking information. The Company is under no obligation to update or alter any forward-looking information

except as required under applicable securities laws.